Who still pays the Solidarity Surcharge?

Since 2021, only taxpayers with income tax exceeding 18,130 EUR (single) or 36,260 EUR (married) owe Soli. This exempts about 90% of taxpayers. A phase-in zone applies before the full 5.5% rate kicks in.

What is the Soli rate?

5.5% of the income tax amount (not income). For example, if income tax is 20,000 EUR, the Soli is 5.5% x 20,000 = 1,100 EUR.

Will Soli be abolished completely?

The Federal Constitutional Court has upheld Soli as constitutional through 2021 reforms. Soli continues indefinitely for high earners. Abolition requires new legislation.

Does Soli apply to capital gains?

Yes. Soli is added to the 25% Abgeltungsteuer on capital gains and dividends, making the effective rate 26.375% (plus church tax if applicable).

How does the Soli phase-in zone work?

Between the exemption threshold and full Soli starting point, Soli is capped at 20% of the income exceeding the threshold. This prevents a cliff effect at the threshold.

Germany Solidaritaetszuschlag (Solidarity Surcharge) Calculator 2024

Calculate German solidarity surcharge (Soli). Since 2021, Soli only applies to top earners: income tax above 18,130 EUR (single) / 36,260 EUR (couples). Rate: 5.5% of income tax. 90% of taxpayers exempt.

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Frequently Asked Questions

Who still pays the Solidarity Surcharge?

What is the Soli rate?

Will Soli be abolished completely?

Does Soli apply to capital gains?

How does the Soli phase-in zone work?