Germany Solidarity Surcharge 2023
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 2023
Tax Slabs Explanation
Solidarity surcharge is calculated as a percentage of income tax. Progressive income tax in Germany:
- €0 – €10,347: 0% income tax
- €10,348 – €61,971: Progressive 14–42%
- €61,972 – €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): €10,347
- Optional deductions (donations, special expenses)
- Tax class adjustments for married couples
- Exemptions for low/middle-income individuals (most taxpayers exempt)
Exemption Thresholds (2023)
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: ~€8,500
Soli: ~€468 (exempt zone exceeded)
Net: ~€41,032
Example 2: Married
Gross: €70,000 | Tax class III
Income tax: ~€17,000
Soli: ~€935
Net: ~€52,065
Frequently Asked Questions
Q: Who pays solidarity surcharge?
A: Only taxpayers subject to German
income tax.
Q: How is it calculated?
A: 5.5% of income tax above exemption
thresholds.
Q: Are there exemptions?
A: Yes, low and middle-income taxpayers may
be partially or fully exempt.
Q: Can deductions reduce Soli?
A: Yes, by reducing taxable income and
income tax.
Q: Is this separate from church tax?
A: Yes, calculated
independently.
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 2023 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.