The six tax classes
Class 1
Single, divorced, widowed, or married but permanently separated.
The default for most newcomers living alone. No allowance for children is built into the monthly withholding.
Class 2
Single parents who live with at least one child and receive child benefit.
Like class 1, plus a relief amount for single parents that lowers the withholding.
Class 3
Married or registered partners, usually the higher earner.
Lowest withholding of all classes because the couple's allowances are used on this salary. The partner is usually in class 5 (or not working).
Class 4
Married or registered partners with similar incomes.
Each partner is taxed roughly like a single person. The default for married couples.
Class 5
Married or registered partners, usually the lower earner, when the other is in class 3.
Highest withholding of the regular classes because the allowances sit in class 3.
Class 6
Anyone with a second or further job.
No allowances at all, so the withholding is the highest. Only used for the second employer.
What each class means for your monthly net pay
Monthly net pay at three gross annual salaries, no church tax, average health insurance contribution. Class 2 assumes one child, all other classes are childless.
| Tax class | €40,000 gross | €60,000 gross | €100,000 gross |
|---|---|---|---|
| Class 1 (Single) | €2,241 | €3,130 | €4,836 |
| Class 2 (Single parent (1 child)) | €2,354 | €3,268 | €5,034 |
| Class 3 (Married, higher earner) | €2,525 | €3,511 | €5,551 |
| Class 4 (Married, similar incomes) | €2,241 | €3,130 | €4,836 |
| Class 5 (Married, lower earner) | €1,882 | €2,632 | €4,192 |
| Class 6 (Second job) | €1,840 | €2,588 | €4,142 |
Calculated with the official 2026 wage tax method. Differences between classes are monthly prepayments, the tax return equalises them for the year. Try your own numbers in the salary calculator.
Married couples: 3/5 or 4/4?
The combination 3 and 5 moves the couple's allowances to one partner. The higher earner takes home more each month and the lower earner less, but together the couple does not pay less tax over the year. It mainly helps if one partner earns much more than the other, or if one wants a higher net pay during parental leave. The combination 4 and 4 is simpler and avoids surprises; class 4 with a factor (Faktorverfahren) is a fairer middle path. We have a free optimiser for couples (in German) that compares all three options in euros.
Frequently asked questions
Does my tax class change how much tax I pay in total?
No. It only decides how much tax is withheld each month. The annual tax return calculates what you really owe and refunds or collects the difference. Class 3 and 5 can therefore mean a tax payment afterwards, and class 4 is usually closer to the final amount.
Which tax class should a married couple choose?
If both earn about the same, 4 and 4. If one partner earns much more, 3 and 5 gives the couple more net pay each month, but the total for the year is the same. There is also class 4 with a factor (Faktorverfahren), which splits withholding more fairly and avoids large back payments.
Do I have to file a tax return?
You must file one if you are in class 5 or 6, if you are married and use class 3 with 5, or if you use class 4 with a factor. Many employees in class 1 can file voluntarily and often get money back, for example for work equipment, commuting or a home office.
How do I change my tax class?
Married couples apply at the tax office, today online through ELSTER (paper only in hardship cases), and can change the combination any number of times per year. A change takes effect from the following month, so the 30 November deadline decides whether it still counts for the current year.
Looking for the German original? Steuerklassen 1-6 im Vergleich. This page is general information, not tax advice.