TL;DR — Key Takeaways
- →Solidaritätszuschlag: 5.5% surcharge on income tax — not on gross salary, on the income tax amount.
- →Phaseout: most earners with income tax below ~€18,130 (roughly €66k gross for singles) pay nothing.
- →Partial exemption: gradual phaseout zone between ~€18,130 and ~€33,912 income tax.
- →Full solidarity surcharge: applies once income tax exceeds ~€33,912 (roughly €96k+ gross for singles).
- →Church tax (Kirchensteuer): additional 8–9% of income tax if you remain registered — easily avoided.
The Solidaritätszuschlag — Germany's solidarity surcharge — was introduced in 1991 to fund reunification costs. In 2021, it was largely abolished for lower and middle earners. But for high earners, it remains firmly in place. Here is exactly how it works in 2026.
What Is the Solidaritätszuschlag?
The surcharge is 5.5% of your income tax bill — not 5.5% of your gross salary. This distinction matters. If your income tax is €20,000, the Soli adds €1,100. If your income tax is €60,000, it adds €3,300.
The Three Zones
Germany splits Soli liability into three zones based on the income tax amount:
Zone 1 — No Soli: Income tax below approximately €19,950 (approx. €68,000–72,000 gross salary for a single filer). No solidarity surcharge applies at all.
Zone 2 — Phaseout: Income tax between approximately €19,950 and €36,260. The Soli phases in gradually — you pay a percentage of the difference between your income tax and the lower threshold. This prevents a hard cliff.
Zone 3 — Full Soli: Income tax above approximately €36,260 (approx. €105,500 gross salary for a single filer). The full 5.5% solidarity surcharge applies.
Example: Solidarity Surcharge at €150,000 Gross
A single filer with €150,000 gross salary in 2026
Since €52,000 > €33,912 threshold → full Soli applies
The Soli adds roughly €2,860 to an already significant income tax bill.
Church Tax (Kirchensteuer)
Often confused with Soli but entirely separate, church tax is 8–9% of your income tax amount (8% in Bavaria and Baden-Württemberg; 9% elsewhere) — for those registered with a church. At €52,000 income tax, church tax would be €4,160–€4,680/year.
The church tax is entirely optional. You can formally de-register (Kirchenaustritt) at your local registry office (Standesamt or Amtsgericht). The process costs €10–€30 and takes effect at the end of the current month. Many high earners choose this step; it has no practical consequences beyond forfeiting church membership services.
Total German Tax Burden at €150,000 Gross
A single filer in Germany at €150,000 gross in 2026
Historical Context
The Soli was originally temporary — introduced as a 5-year measure. It survived for three decades. The 2021 reform removed it for ~90% of taxpayers while retaining it for the top bracket. The revenue is no longer ring-fenced for reunification but goes to the federal general budget.
There have been legal challenges to whether the surcharge is constitutional post-reunification. The Federal Fiscal Court (Bundesfinanzhof) issued a preliminary ruling in 2023 that it remains valid through 2021; cases for years 2022 onwards are pending. Tax advisors recommend filing returns with an objection (Einspruch) regarding Soli to preserve appeal rights.
Source: Bundeszentralamt für Steuern (bzst.de); German Income Tax Act (EStG) § 3 SolzG; OECD Taxing Wages 2026.