Check whether you owe Solidaritätszuschlag (Soli) in 2026, using the €20,350 / €40,700 exemption threshold and the Milderungszone mitigation zone — for income tax, capital gains, or corporate tax.
The exemption threshold only applies to income tax — capital gains and corporate tax always pay in full
Use your known income tax bill, or estimate it from your gross salary
Your total income tax liability for the year
Your income tax will be estimated using the §32a EStG formula
Married couples can use Ehegattensplitting (income-splitting)
Married couples have double the exemption threshold
Interest, dividends, or realised gains before deductions
Affects your Sparer-Pauschbetrag (tax-free allowance)
Use your known corporate tax bill, or estimate it from taxable profit
Your company's annual corporate tax liability
Corporate tax is a flat 15% of taxable profit (§23 KStG)
ℹ️ Soli is a surcharge on top of tax already owed — not a percentage of your gross salary or turnover. This calculator gives estimates only; see the disclaimer below.
📋 2026 Key Figures
Rate: 5.5% of income/corporate tax | Exemption threshold: €20,350 income tax (single) / €40,700 (married) | Milderungszone cap: 11.9% of the amount above the threshold | No exemption for capital gains or corporate tax
Solidarity Surcharge (Soli)
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🏢 Corporate Tax (15%)--
📊 Breakdown
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Total Soli
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How the German Solidarity Surcharge Works
The Solidaritätszuschlag (Soli) was introduced in 1991 to help fund German reunification and has been levied continuously since 1995. It is a 5.5% surcharge on income tax, capital gains tax, and corporate tax — not a separate tax on your gross income. Since a 2021 reform sharply raised the exemption threshold, around 90% of taxpayers no longer pay it at all.
🚧 The Three Zones (2026)
Zone
Income Tax Range (Single)
Soli Owed
1. Exempt
Up to €20,350
€0
2. Milderungszone
€20,350 – ≈€37,838
11.9% of the amount above €20,350
3. Full rate
Above ≈€37,838
5.5% of total income tax
For married couples filing jointly, all figures above are doubled (€40,700 threshold, mitigation zone up to ≈€75,677).
🧮 The Formula
Below the threshold: Soli = €0. Milderungszone: Soli = min(5.5% × income tax, 11.9% × (income tax − threshold)). Above the mitigation zone: Soli = 5.5% × income tax.
The Milderungszone exists so that crossing the threshold by just a few euros doesn't suddenly trigger the full 5.5% surcharge on your entire income tax bill — instead, the surcharge phases in gradually.
💰 Capital Gains & Corporate Tax
The exemption threshold and Milderungszone only apply to income tax. Capital gains (taxed at the flat 25% Abgeltungssteuer) always carry the full 5.5% Soli on top, regardless of your total income. Companies (GmbH, AG) similarly pay 5.5% Soli on their corporate tax (Körperschaftsteuer, a flat 15% rate) with no exemption threshold at all — this is why Soli revenue hasn't dropped as much as the "90% exempt" headline might suggest.
💡 Example Calculations
Below threshold: Single, €60,000 gross salary → income tax ≈ €12,500 → below the €20,350 threshold → Soli = €0.
Milderungszone: Single, income tax = €28,000 → above €20,350 → Soli = min(5.5% × €28,000 = €1,540, 11.9% × €7,650 = €910.35) → Soli ≈ €910.35 (an effective rate of about 3.25%, not 5.5%).
Full rate: Single, income tax = €100,000 → well above the mitigation zone → Soli = 5.5% × €100,000 = €5,500.
Capital gains: €10,000 in investment gains (no church tax) → Abgeltungssteuer = €2,500 → Soli = 5.5% × €2,500 = €137.50, regardless of the investor's other income.
⚠️ Important Notes
- This calculator provides estimates only, based on 2026 exemption thresholds and the §4 SolzG mitigation-zone formula.
- It approximates income tax using the §32a EStG formula, which may differ slightly from your actual assessment due to deductions and credits.
- On 26 March 2025, Germany's Federal Constitutional Court confirmed the solidarity surcharge remains constitutional, so it continues to apply as described.
- For exact figures, use the official BMF Lohn- und Einkommensteuerrechner or consult a Steuerberater.
Frequently Asked Questions
The Solidaritätszuschlag (Soli) is a 5.5% surcharge on income tax, capital gains tax, and corporate tax in Germany, originally introduced in 1991 to fund German reunification. Since 2021, an exemption threshold means around 90% of taxpayers no longer pay it.
In 2026, only taxpayers whose annual income tax exceeds €20,350 (single) or €40,700 (married, joint assessment) pay the solidarity surcharge — roughly the top 10% of earners. It also still applies in full to capital gains tax and to corporate tax paid by companies, regardless of income level.
The Milderungszone is a transition zone just above the exemption threshold where the solidarity surcharge is capped at 11.9% of the amount by which your income tax exceeds the threshold, rather than the full 5.5% of your total income tax. This avoids a sudden jump in tax burden right at the threshold.
Yes. The exemption threshold and mitigation zone do not apply to capital gains — the solidarity surcharge is charged at the full 5.5% on the Abgeltungssteuer (25% flat capital gains tax) regardless of your other income.
On 26 March 2025, Germany's Federal Constitutional Court ruled that the solidarity surcharge remains constitutional, rejecting a challenge. There is ongoing political debate about phasing it out further, but no concrete legislation has been passed as of 2026.
⚠️ Disclaimer: This calculator provides estimates for informational purposes only, based on 2026 solidarity surcharge rules: a 5.5% rate, exemption thresholds of €20,350 (single) / €40,700 (married), and the §4 SolzG mitigation-zone formula. It approximates income tax using the §32a EStG formula and corporate tax using the flat 15% Körperschaftsteuer rate, and does not account for trade tax (Gewerbesteuer), church tax, or itemized deductions. For exact figures, consult a Steuerberater or the official BMF tax calculator.