Germany Solidarity Surcharge 2022
Calculate Solidaritätszuschlag based on income tax liability
Introduction
🎯 What
An additional tax of 5.5% on income tax to finance economic development in eastern Germany.
👥 Who
Taxpayers whose income tax exceeds the exemption thresholds.
💡 Why
Most low and middle-income earners are now exempt from Soli as of 2021.
👤 Tax Information
−📊 Tax Summary
Detailed Breakdown
Solidarity Surcharge Rules 2022
Tax Slabs Explanation
Solidarity surcharge is calculated as a percentage of income tax. Progressive income tax in Germany:
- €0 – €9,984: 0% income tax
- €9,985 – €58,596: Progressive 14–42%
- €58,597 – €277,825: 42%
- Above €277,826: 45%
- Surcharge rate: 5.5% of income tax
- Partial exemptions: Apply for low & middle income
Allowances & Deductions
- Basic personal allowance (Grundfreibetrag): €9,984
- Optional deductions (donations, special expenses)
- Tax class adjustments for married couples
- Exemptions for low/middle-income individuals (most taxpayers exempt)
Exemption Thresholds (2022)
Income tax ≤ €16,956: No Soli
Income tax > €32,154: Full 5.5% Soli
Phase-in zone between thresholds
Income tax ≤ €33,912: No Soli
Income tax > €64,308: Full 5.5% Soli
Phase-in zone between thresholds
Examples
Example 1: Single
Gross: €50,000 | Tax class I
Income tax: ~€8,944
Soli: ~€492 (exempt zone exceeded)
Net: ~€40,564
Example 2: Low Income
Gross: €20,000 | Tax class I
Income tax: ~€1,500
Soli: €0 (below threshold)
Net: ~€18,500
Frequently Asked Questions
Q: What is the solidarity surcharge in Germany?
A: 5.5% of income
tax above the exemption threshold.
Q: Who has to pay solidarity surcharge?
A: Individuals whose income
tax exceeds the exemption threshold.
Q: Does it depend on income?
A: Yes, calculated as 5.5% of income tax
above the threshold.
Q: Are deductions applied before calculating the surcharge?
A: Yes,
based on taxable income.
Q: Can non-taxpayers use this calculator?
A: Yes, surcharge = 0 if
income tax below threshold.
Q: What is the exemption threshold?
A: €16,956 income tax for single,
€33,912 for married/joint assessment.
Q: Are most taxpayers exempt?
A: Yes, about 90% of taxpayers are
exempt or pay reduced Soli.
Disclaimer: This Germany Solidarity Surcharge Calculator 2022 is for informational and Google AdSense purposes only. Figures are estimates and may differ from actual tax liabilities. Tax rates and thresholds may change. Always consult a licensed tax professional (Steuerberater) for exact calculations.