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Solidarity surcharge exemption threshold, measured on the income tax due, single assessment

20350 EUR Einkommensteuer/year

2026, from 2026-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

(3) Der Solidaritätszuschlag ist … nur zu erheben, wenn die Bemessungsgrundlage … 1. in den Fällen des § 32a Absatz 5 und 6 des Einkommensteuergesetzes 40 700 Euro, 2. in anderen Fällen 20 350 Euro übersteigt.
key
de/income-tax/soli-freigrenze-einzel
value
20350 EUR Einkommensteuer/year
period
2026
effective
2026-01-01 to date
source
https://www.gesetze-im-internet.de/solzg_1995/__3.html
verified
2026-10-03 — fresh (34 days ago; next check by 2026-12-15)
next expected change
2027-01-01 (annual: a fixed day each year)
source checked
2026-11-02 (the newest day the automated check fetched the source page)
previous
19950 EUR Einkommensteuer/year (2025) from 2025-01-01
scope
Tarifliche Einkommensteuer on zu versteuerndes Einkommen (zvE), rounded down to full euro. Ehegatten with Zusammenveranlagung: Splitting-Verfahren (§ 32a Abs. 5) — tax is twice the tax on half the joint zvE, which doubles every threshold.
hash
sha256:64c5669f5b39aa484a7146a429d81f2983a06360096bcc14f4d61af01990e61a
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/de/income-tax/soli-freigrenze-einzel?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/de/income-tax/soli-freigrenze-einzel

{
  "protocol": "verified-facts/0.3",
  "key": "de/income-tax/soli-freigrenze-einzel",
  "label": "Solidarity surcharge exemption threshold, measured on the income tax due, single assessment",
  "value": 20350,
  "unit": "EUR Einkommensteuer/year",
  "period": "2026",
  "effectiveFrom": "2026-01-01",
  "effectiveTo": null,
  "source": "https://www.gesetze-im-internet.de/solzg_1995/__3.html",
  "quote": "(3) Der Solidaritätszuschlag ist … nur zu erheben, wenn die Bemessungsgrundlage … 1. in den Fällen des § 32a Absatz 5 und 6 des Einkommensteuergesetzes 40 700 Euro, 2. in anderen Fällen 20 350 Euro übersteigt.",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-12-15",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "sourceCheckedAt": "2026-11-02",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "previous": {
    "value": 19950,
    "period": "2025",
    "effectiveFrom": "2025-01-01",
    "source": "https://www.recht.bund.de/bgbl/1/2024/449/regelungstext.pdf?__blob=publicationFile&v=2"
  },
  "scope": "Tarifliche Einkommensteuer on zu versteuerndes Einkommen (zvE), rounded down to full euro. Ehegatten with Zusammenveranlagung: Splitting-Verfahren (§ 32a Abs. 5) — tax is twice the tax on half the joint zvE, which doubles every threshold.",
  "hash": "sha256:64c5669f5b39aa484a7146a429d81f2983a06360096bcc14f4d61af01990e61a",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..4dt_kbhbpXA6cngPjWTepdlCQMqudyy1UFiKAk6MIlOYYpxh3QT9Frv3QBt0GAIKCCHjwn1hbboVTcBF9rpiAw",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/de/income-tax/soli-freigrenze-einzel",
    "text": "databutler.dev, verified 2026-10-03 against https://www.gesetze-im-internet.de/solzg_1995/__3.html"
  }
}