Solidarity Surcharge 2025 – Who Still Pays Soli?

The solidarity surcharge (Soli) was significantly reduced in 2021. In 2025, only top earners still pay it.

What is the solidarity surcharge?

The solidarity surcharge is an additional tax of 5.5% on income tax. It was introduced in 1991 to finance German reunification.

Who pays Soli in 2025?

Only top earners! 90% of taxpayers are exempt.

Exemption limit:

  • Singles: Income tax up to €19,950 → No Soli
  • Married couples: Income tax up to €39,900 → No Soli

Corresponds to approximately: - Singles: ~€74,000 gross annual income - Married couples: ~€148,000 gross annual income

Mitigation zone

Between the exemption limit and full liability, there's a mitigation zone where Soli is gradually phased in.

Example Single: - Income tax: €20,000 - Just above limit → Reduced Soli instead of full 5.5%

Calculation

Full Soli: Income tax × 5.5%

Example: - Income: €100,000/year - Income tax: €28,000 - Soli: €28,000 × 5.5% = €1,540

Capital gains tax and Soli

Attention: On capital gains, the full Soli applies (no exemption)!

  • Savings allowance: €1,000 (singles) / €2,000 (married)
  • Above this: 25% capital gains tax + 5.5% Soli = 26.375%

Calculate now: To Tax Calculator