Abolition of the Solidaritätszuschlag (solidarity surcharge) – are you one of the beneficiaries?

Abolition of the Solidarity Surcharge (Solidaritätszuschlag): Are You One of the Beneficiaries?

Since 2021, the solidarity surcharge (Soli) has been largely abolished for most individual taxpayers in Germany.
However, not everyone is exempt. Let’s see whether you belong to the group that benefits.


Who benefits from the abolition?

You benefit (i.e. you do not pay Soli) if you fall into one of these categories:

Situation Do you pay Soli?
Employee with annual gross income up to approx. €73,000 (single) No
Married couple with joint income up to approx. €151,000 No
Your annual income tax is below approx. €17,000 No
You work as a low- to mid-income employee or an average pensioner No

Around 90% of all taxpayers have been fully exempted from paying the solidarity surcharge.


Who still has to pay the solidarity surcharge?

You are not fully exempt (i.e. you pay Soli partially or in full) if:

Situation Soli share
You pay more than approx. €17,000 in income tax per year You pay Soli partially
You pay more than approx. €31,000 in income tax per year You pay Soli in full
You own a corporation (e.g. GmbH, AG …) You always pay Soli
You have a very high annual income above the upper threshold You pay Soli in full

How can you check your status precisely?

Take a look at your tax assessment notice (Steuerbescheid) or your payslip (Lohnabrechnung) and search for:

Solidaritätszuschlag

  • If the amount is 0.00 € → you are fully exempt

  • If the amount is greater than 0 € → you still pay Soli (partially or fully)


Practical examples (single, annual income)

Annual income (single) Soli?
€35,000 No
€60,000 No
€80,000 Partially
€100,000 Yes

Useful terms

German term Meaning in Arabic
Solidaritätszuschlag ضريبة التضامن
Freigrenze حد الإعفاء التدريجي
Steuerbescheid إشعار الضريبة الرسمي
Lohnabrechnung كشف / بيان الراتب

Summary

  • The Soli has been completely abolished for most employees and people with medium income levels.

  • If you have a high income or own a corporation (GmbH, AG, etc.), you will often still have to pay it.

  • To be sure, check your tax assessment notice or payslip and look for the Solidaritätszuschlag line.


The team of writers and editors on this website strives to provide accurate information based on thorough research and consultation of multiple sources. However, errors may still occur or some details may not be fully verified. For this reason, please treat the information in the articles as an initial reference and always consult the relevant authorities to obtain final, confirmed information.


Share: