German solidarity surcharge — exemption limit and taper zone
The solidarity surcharge is charged on income tax, not on income: it is 5.5 %, falls away entirely up to the exemption limit, and within the taper zone is capped at 11.9 % of the amount above that limit.
2026 rules — verified on September 21, 2026Free, no account
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Sources and assumptions
- gesetze-im-internet.de — SolzG 1995 § 4 Satz 1 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « Der Solidaritätszuschlag beträgt 5,5 Prozent der Bemessungsgrundlage. »
- gesetze-im-internet.de — SolzG 1995 § 4 Satz 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « Er beträgt nicht mehr als 11,9 Prozent des Unterschiedsbetrages zwischen der Bemessungsgrundlage »
- gesetze-im-internet.de — SolzG 1995 § 3 Abs. 3 Nr. 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « in anderen Fällen 20 350 Euro »
- gesetze-im-internet.de — SolzG 1995 § 3 Abs. 3 Nr. 1 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « in den Fällen des § 32a Absatz 5 und 6 des Einkommensteuergesetzes 40 700 Euro »
Calculation assumptions
- The base is taken as given: under SolzG s. 3(2) it is the income tax that would be assessed taking account of the child allowances of EStG s. 32(6) in all cases of EStG s. 32 — even where child benefit was more favourable and the assessed income tax is therefore higher.
- Excludes tax under EStG s. 32d(3) and (4), on which the surcharge is levied under SolzG s. 4 sentence 4 with no exemption limit and no taper.
- Annual assessment: monthly wage tax withholding follows its own thresholds under SolzG s. 3(4).
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.