| Tax Class | Monthly Net | Income Tax | Effective Rate |
|---|---|---|---|
| Class 1 | 3.129,25 € | 9.399,00 € | 37.4% |
| Class 2 | 3.149,08 € | 9.521,00 € | 37.0% |
| Class 3 Optimal | 3.510,83 € | 4.820,00 € | 29.8% |
| Class 4 | 3.129,25 € | 9.399,00 € | 37.4% |
| Class 5 | 3.129,25 € | 9.399,00 € | 37.4% |
| Class 6 | 3.093,17 € | 9.832,00 € | 38.1% |
| Combination | Spouse 1 Net/Mo | Spouse 2 Net/Mo | Combined Net/Mo |
|---|---|---|---|
| III / V Optimal | 3.510,83 € | 1.768,58 € | 5.279,41 € |
| IV / IV | 3.129,25 € | 1.768,58 € | 4.897,83 € |
Recommendation: 3/5 - Income ratio is 67%/33%. The 3/5 combination provides better monthly cash flow when one spouse earns significantly more.
What is the best tax class combination for married couples?
If one spouse earns significantly more (60%+ of combined income), the 3/5 combination maximizes monthly take-home pay. If both earn similarly, 4/4 is recommended. Note that the annual tax bill is the same regardless of class combination — the difference is only in monthly cash flow. A Steuererklarung can equalize any overpayment.
Can I change my tax class?
Married couples can change their tax class combination once per year (and additionally upon certain life events like separation). Single employees are automatically assigned class I (or II for single parents). The change takes effect from the following month after submission to the Finanzamt.
What is Tax Class VI used for?
Tax Class VI applies to second and additional jobs (Nebenjob). It has no Grundfreibetrag or deductions, resulting in the highest tax withholding. If your second job is a Mini-Job (€603/month or less), it is typically tax-free and does not require class VI.
Does the tax class affect my annual tax liability?
No, the tax class only affects monthly withholding (Lohnsteuer). Your actual annual tax liability is determined by your Steuererklarung (tax return), where Ehegattensplitting is applied regardless of your class combination. The wrong class may result in a higher monthly withholding but a larger tax refund, or vice versa.
Disclaimer: These calculations are estimates based on 2025 German tax rules and should not be considered professional tax advice. Consult a Steuerberater for your specific situation.
All 6 Steuerklassen explained and how to choose the right one
What are the 6 German tax classes?
Class I: Single, divorced, widowed. Class II: Single parents. Class III: Married, higher earner (partner in V). Class IV: Married, equal earners. Class V: Married, lower earner (partner in III). Class VI: Second and additional jobs. Your tax class determines how much Lohnsteuer your employer withholds each month — but NOT your final annual tax bill.
Which combination is best for married couples?
If both earn roughly the same: IV/IV. If one earns significantly more: III/V (higher earner gets III, lower earner gets V). The III/V combination gives the higher earner much more net per month but requires filing a joint tax return. Since 2010, there is also IV+Faktor, which splits withholding more accurately to avoid year-end surprises.
How does tax class II help single parents?
Tax class II includes the Entlastungsbetrag für Alleinerziehende: €4,260 for the first child plus €240 for each additional child. This reduces monthly tax withholding. A single parent earning €40,000 with two children saves about €150 per month compared to tax class I. You must live alone with your child — having another adult in the household disqualifies you.
How do you change your tax class?
Married couples can change their tax class combination once per year via ELSTER or at the Finanzamt. Changes after marriage, divorce, or a partner starting/stopping work can be made at any time. The change takes effect from the month after you apply. A simple form (Antrag auf Steuerklassenwechsel) is needed — no appointment required at the Finanzamt.
Does your tax class affect ALG I and Elterngeld?
Yes, significantly. ALG I and Elterngeld are calculated based on your net income, which depends on your tax class. Moving from class V to class III before having a baby can increase your Elterngeld by several hundred euros per month. You should change at least 7 months before the birth to maximize the benefit. The same applies for planned unemployment.
What is tax class VI for?
Tax class VI applies to your second and any additional jobs. It has no Grundfreibetrag and no allowances, so the tax withholding is the highest of all classes. On €500 per month in a second job, you might lose €150 or more to tax. However, when you file your annual tax return, all income is combined and taxed at the correct rate — you usually get a refund.
Bundesfinanzministerium-Aligned: Based on 2025 Bundesfinanzministerium rates and thresholds. For personal advice, speak to a qualified Steuerberater (tax adviser).
Disclaimer: This calculator provides estimates based on current German tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
Related Calculators
Salary Calculator
Calculate your net salary after tax, social contributions and deductions in Germany.
Income Tax Calculator
Calculate your German income tax using the official 5-zone progressive formula.
Social Contributions
Detailed breakdown of pension, health, unemployment and care insurance contributions.
Payroll Tax
Calculate monthly Lohnsteuer withholding by tax class and allowances.