Published: 30.06.2026
For individual taxpayers, Germany’s solidarity surcharge is generally not levied when the income-tax liability does not exceed EUR 19,950; for jointly assessed married couples, the threshold is EUR 39,900. Above these thresholds, a sliding scale applies, with the full 5.5% surcharge applying only at higher taxable-income levels.
The source describes a threshold-based and transitional system rather than a universal abolition of the surcharge. For a new resident, this can affect the tax burden as income rises, while married couples filing jointly face a separate threshold. The rule is most relevant to workers and families whose income is near the stated levels. It is useful for relocation budgeting, although it is not by itself a decisive factor in choosing Germany.