State Budget Proposal: IRS solidarity tax from the 'troika' era aligned with the 9th bracket

The 2027 State Budget proposal increases the income threshold for the additional IRS solidarity tax, raising it from 80,000 euros to 89,995 euros to align with the new 9th tax bracket. The 2.5% surcharge will now apply to income between 89,995 euros and 250,000 euros, while the 5.0% rate applies to income exceeding 250,000 euros.