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Solidarity surcharge rate on income tax

5.5 % of Einkommensteuer

2026, from 1998-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

Der Solidaritätszuschlag beträgt 5,5 Prozent der Bemessungsgrundlage.
key
de/income-tax/soli-satz
value
5.5 % of Einkommensteuer
period
2026
effective
1998-01-01 to date
source
https://www.gesetze-im-internet.de/solzg_1995/__4.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)
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
sha256:87d4e353f2915a65c650ee77b0c767fd3478d91ef5f5b4f6a0226321761da42e
signature
EdDSA, key db-2026-10 — keys

As JSON

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

{
  "protocol": "verified-facts/0.3",
  "key": "de/income-tax/soli-satz",
  "label": "Solidarity surcharge rate on income tax",
  "value": 5.5,
  "unit": "% of Einkommensteuer",
  "period": "2026",
  "effectiveFrom": "1998-01-01",
  "effectiveTo": null,
  "source": "https://www.gesetze-im-internet.de/solzg_1995/__4.html",
  "quote": "Der Solidaritätszuschlag beträgt 5,5 Prozent der Bemessungsgrundlage.",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-12-15",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "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": "sha256:87d4e353f2915a65c650ee77b0c767fd3478d91ef5f5b4f6a0226321761da42e",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..aUBMVvBWYhS-EniWp6O8MsB9GpekXAmgvqtK8leXuojWOY3fjMY7ehEEjpKrVsJVqpDNIowqbb1eigmVNkr5Ag",
    "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-satz",
    "text": "databutler.dev, verified 2026-10-03 against https://www.gesetze-im-internet.de/solzg_1995/__4.html"
  }
}