Germany Solidarity Surcharge Calculator 2021
Calculate Solidaritätszuschlag (Soli) based on income tax
Introduction
🎯 What
Solidarity surcharge (Solidaritätszuschlag) is 5.5% of income tax for certain taxpayers.
👥 Who
All German taxpayers above exemption thresholds.
💡 Why
Originally to fund German reunification costs.
👤 Personal Information
−📊 Tax Summary
Detailed Breakdown
Solidarity Surcharge Information 2021
Tax Slabs Explanation
Solidarity surcharge is calculated based on income tax. Progressive income tax brackets for 2021:
- €0 – €9,408: 0% income tax
- €9,409 – €57,051: Progressive 14–42%
- €57,052 – €270,500: 42%
- Above €270,501: 45%
- Solidarity surcharge: 5.5% of income tax (with exemptions)
- Exemption threshold (single): €16,956 income tax
- Exemption threshold (married): €33,912 income tax
Allowances & Deductions
- Basic personal allowance (Grundfreibetrag): €9,408
- Child allowance (Kinderfreibetrag): €8,388 per child
- Optional deductions reduce taxable income and thus solidarity surcharge
- Progressive exemption zone (Milderungszone) for middle-income taxpayers
Surcharge Rules
Income tax ≤ €16,956 (single) or €33,912 (married)
€16,956 – €32,154 (single) or €33,912 – €64,308 (married)
Income tax > €32,154 (single) or > €64,308 (married)
Examples
Example 1: Low Income
Gross: €40,000 | Tax class I
Income tax: ~€6,500
Soli: €0 (exempt)
Example 2: Middle Income
Gross: €70,000 | Tax class I
Income tax: ~€18,000
Soli: ~€121 (partial)
Example 3: High Income
Gross: €150,000 | Tax class I
Income tax: ~€54,000
Soli: ~€2,970 (5.5%)
Frequently Asked Questions
Q: Who pays solidarity surcharge?
A: Individuals with income tax
above exemption thresholds.
Q: How is it calculated?
A: 5.5% of calculated income tax,
considering partial exemptions.
Q: Does it apply to all taxpayers?
A: No, low-income taxpayers may be
exempt or partially exempt.
Q: Can deductions reduce it?
A: Yes, deductions that lower income tax
will reduce the surcharge.
Q: What is the exemption threshold?
A: €16,956 income tax for single,
€33,912 for married couples.
Q: What is the Milderungszone?
A: Progressive phase-in zone where
partial surcharge applies.
Disclaimer: This Germany Solidarity Surcharge Calculator 2021 is for informational and Google AdSense purposes only. Figures are estimates and may differ from actual tax liabilities. Tax rates and exemption thresholds may change. Always consult a licensed tax professional (Steuerberater) for exact calculations.