Taxes beside Einkommensteuer
German Solidarity Surcharge and Church Tax Explained
German payroll documents can show amounts beside Lohnsteuer that are easy to overlook. Solidaritätszuschlag and Kirchensteuer have different rules and should be estimated and reconciled separately.
Updated 23 September 2026 · 7 min read
How the solidarity surcharge works
The solidarity surcharge is calculated from a tax base, not from gross income. A statutory exemption and transition zone mean many taxpayers have no surcharge even though the headline rate is 5.5%.
For 2026, the relevant assessment threshold is higher for joint assessment. The calculator applies the exemption and statutory transition cap before displaying Soli.
Example: If estimated income tax remains below the applicable Soli threshold, the estimated solidarity surcharge is €0.
Related German guide: Estimate a German tax refund →
Why church tax can be 8% or 9%
Church tax is generally calculated as a percentage of income tax for registered members of relevant religious communities. Bavaria and Baden-Württemberg generally use 8%; most other states use 9%.
Special rules and caps can apply. Select none when church tax does not apply, rather than using the state rate automatically for every resident.
- ✓ 8% option: Bavaria or Baden-Württemberg
- ✓ 9% option: most other German states
- ✓ None: when church tax does not apply
Related German guide: German deductions and records →
Compare like with like
When estimating a refund, compare estimated Soli with Soli already withheld and estimated church tax with church tax already withheld. Do not fold either amount into Lohnsteuer.
This separation also makes the result easier to verify against the annual wage-tax certificate and final tax assessment.
Related German guide: Joint assessment and splitting →
Frequently asked questions
Is Soli 5.5% of salary?
No. It is based on a tax base and is subject to an exemption and transition limit.
Does every German resident pay church tax?
No. It generally depends on membership in a tax-collecting religious community and applicable rules.
Does the calculator include church-tax caps?
No. It uses the selected 8% or 9% rate as a planning estimate.
Official sources and important note
General educational information only, not personal tax advice. Confirm your position with ELSTER, the Finanzamt or a qualified German tax professional.