Plain Figures ToolsGerman solidarity surcharge calculator (Solidaritätszuschlag) on income tax
From a taxable income, works out German income tax by the tariff and the solidarity surcharge on it, with the exemption limit and the phase-in zone of §§ 3 and 4 SolzG 1995.
Solidarity surcharge (Solidaritätszuschlag)
€1,251.16
| Income tax by the tariff (the surcharge's base) | €30,864.00 |
| Exemption limit (Freigrenze) | €20,350.00 |
| 5.5% of the base | €1,697.52 |
| 11.9% of the part above the limit (the cap) | €1,251.16 |
| Income tax plus surcharge | €32,115.16 |
Not included in the calculation
- Children: with children the base is the income tax worked out with the allowances of § 32 Abs. 6 EStG, even when child benefit (Kindergeld) is worth more (§ 3 Abs. 2 SolzG)
- Capital income under the flat-rate or separate tariff (§ 32d EStG), always charged at 5.5%
- Working out taxable income, the special rules of §§ 32b, 34, 34a, 34b, 34c and 35 EStG, church tax and withholding from wages (Lohnsteuer)
Worked example
Taxable income of €100,000, basic tariff, 2026
The income tax by the tariff is above the €20,350 exemption limit; the surcharge is the smaller of 5.5% of the tax and 11.9% of the part above the limit, with fractions of a cent dropped (§ 4 SolzG).
| Income tax (§ 32a EStG) | €30,864.00 |
| 5.5% × 30,864 | €1,697.52 |
| 11.9% × (30,864 − 20,350) | €1,251.16 |
| Solidaritätszuschlag | €1,251.16 |
Figures worked out by hand from the text of the law, step by step; the calculator must reach the same result or the page is not published.
Frequently asked questions
Who still pays the solidarity surcharge in 2026?
Only those whose income tax is above €20,350, or above €40,700 for spouses assessed jointly (§ 3 Abs. 3 SolzG). The limit applies to the tax, not to the income.
How does the phase-in zone (Milderungszone) work?
Just above the limit the surcharge does not jump to 5.5% of the tax: it is at most 11.9% of the part of the tax above the limit. You pay the smaller of the two (§ 4 SolzG).
Is the surcharge also due on capital income?
Yes: tax under § 32d EStG is always charged at 5.5%, with no limit (§ 3 Abs. 3 Satz 2 and § 4 SolzG). This calculator does not include it.
Which year's rules does this use?
2026, with the rules in force in that year.
Where do the figures come from?
From 4 official sources (the law and the authorities), listed at the bottom of the page with the date each was read. Every calculation is checked against official examples or ones worked by hand from the law.
Related calculators
Guides that use this calculator
Sources
- Einkommensteuergesetz, § 32a Einkommensteuertarif, Bundesministerium der Justiz und für Verbraucherschutz (gesetze-im-internet.de) (retrieved on 7 October 2026)
- Solidaritätszuschlaggesetz 1995, § 3 Bemessungsgrundlage und zeitliche Anwendung, Bundesministerium der Justiz und für Verbraucherschutz (gesetze-im-internet.de) (retrieved on 8 October 2026)
- Solidaritätszuschlaggesetz 1995, § 4 Zuschlagsatz, Bundesministerium der Justiz und für Verbraucherschutz (gesetze-im-internet.de) (retrieved on 8 October 2026)
- Solidaritätszuschlaggesetz 1995, § 6 Anwendungsvorschrift (Abs. 27: § 3 Abs. 3 ab 2026), Bundesministerium der Justiz und für Verbraucherschutz (gesetze-im-internet.de) (retrieved on 8 October 2026)