Germany Solidarity Surcharge 2024
Calculate 'Soli' based on your 2024 income tax liability
Introduction
🎯 What
Additional surcharge (Solidaritätszuschlag) on Income Tax.
👥 Who
High-income earners (~Top 10%). Most taxpayers are exempt.
💡 Why
Originally for reunification costs, now limited to high earners.
📝 Tax Data
💵 Calculation Result
Detailed Calculation Breakdown
Soli Rules 2024
Tax Slabs Explanation
Solidarity Surcharge does NOT use income slabs directly. It is calculated on income tax amount and has three stages:
- Exempt: No surcharge if below threshold
- Phase-in zone: Gradual increase (Milderungszone)
- Full rate: 5.5% of income tax
Allowances & Deductions
- Exemption thresholds apply automatically
- Married joint assessment doubles thresholds
- No Soli for most low/middle incomes
- Soli is NOT deductible as an expense
Exemption Limits (Freigrenzen)
- • Single: Tax up to €17,543
- • Married: Tax up to €35,086
- • Gradual increase ("Milderungszone")
- • Tax > Limit but below full threshold
- • Applied on full income tax amount
- • For very high earners
Examples
Example 1: Low Income
Income Tax: €10,000
Soli: €0 (Exempt)
Example 2: Phase-in
Income Tax: €25,000
Soli: Reduced (Transition)
Example 3: High Income
Income Tax: €50,000
Soli: €2,750 (5.5%)
FAQs
Q: Is Soli still applicable in 2024?
A: Yes, mainly for
high-income earners and corporations. About 90% of taxpayers are exempt.
Q: Is Soli abolished?
A: For ~90% of taxpayers, yes. It remains
for top earners.
Q: Is it calculated on Gross Income?
A: No, it is a percentage of
your income tax liability.
Q: Is Soli charged on income?
A: No, it is charged on income tax.
Q: Can I deduct it?
A: Generally no, unlike Church Tax.
Q: Is Soli deductible?
A: No.
Q: Do married couples get relief?
A: Yes, thresholds are doubled.
Disclaimer: This Germany Solidarity Surcharge Calculator 2024 is for informational and Google AdSense content purposes only. Tax thresholds and laws may change. This frontend-only calculator provides estimates, not legal advice. Always verify with German tax authorities (Finanzamt) or a licensed tax advisor (Steuerberater).