From the beginning of 2021, the solidarity surcharge will no longer apply to most income taxpayers. It will only be levied if the income tax to be assessed as the basis of assessment for the solidarity surcharge exceeds the amount of €16,956 for single assessment or €33,912 for joint assessment. Above these limits, there is a "mitigation zone" in which the solidarity surcharge is gradually brought up to the full rate of 5.5%. The mitigation zone prevents persons whose income tax liability exceeds the exemption limit by only a few euros, for example, from being subject to the full solidarity surcharge rate immediately.