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Einfach Germany
Finance · Taxes

German Tax Classes Explained: Steuerklasse 1–6

Your Steuerklasse decides how much tax your employer withholds every month. It does not change what you owe over the year — but it changes what lands in your account.

Reviewed · Last updated August 2026

9 min read

Einfach Germany editorial team

Quick answer

Most single employees are in class 1. Married couples and registered partners generally start in IV/IV and can request another permitted combination. A simultaneous second employment is generally withheld under class 6. The class affects monthly withholding; the annual assessment determines the final income tax.

1. What is a German tax class?

A Steuerklasse is a bracket your employer uses to calculate how much Lohnsteuer to deduct from each payslip. It bundles your marital status, whether you have children, and whether this is your only job. The Finanzamt assigns one automatically after your Anmeldung.

Because the class is only a withholding rule, choosing "the wrong" one is not a legal problem — it just means you either lend the state money for a year, or owe some back.

2. The six classes at a glance

ClassWho it applies toNote
ISingle, divorced or widowed without childrenThe default class for most single employees
IISingle parents living alone with a childAdds the Entlastungsbetrag relief
IIIMarried, partner in class V or not workingLowest deductions of all classes
IVMarried, both partners earning similarlyOptional factor method available
VMarried, partner in class IIIHighest deductions — the counterpart to III
VIA second or further jobNo allowances applied at all

3. Classes III, IV and V for couples

The III/V combination makes sense when one partner earns considerably more — roughly a 60/40 split or wider. The higher earner takes III and keeps more each month; the lower earner takes V and keeps noticeably less.

Important

Class V feels punishing on the payslip. If the combination is wrong for your situation, the money is not lost — it comes back with the annual return. But your monthly cash flow suffers all year.

Example

Anna earns 5.200 € gross, Tom earns 1.900 €. In IV/IV the household nets roughly 4.700 € a month. Switching to III/V moves about 180 € per month into the household budget — the same annual tax, paid earlier.

4. Which tax class should I choose?

If you are single, you have no choice to make. If you are married, pick based on how different your incomes are and whether either of you expects Elterngeld or unemployment benefit — those are calculated from net salary, so the class you were in beforehand matters.

  • Similar incomes → IV/IV, optionally with the factor method
  • One clearly higher income → III/V
  • Elterngeld planned → the parent taking leave should move to class III in good time
  • Second job → class VI applies automatically to the second contract

Calculate your estimated net salary

Change the class and see what it does to your monthly take-home.

5. Frequently asked questions

Yes. Married couples and registered partners can generally request a different tax-class combination multiple times during the year through the applicable ELStAM procedure. The Finanzamt processes the request; special situations and effective dates can differ.

No. The tax class only changes how much is withheld each month. The final amount is settled in your annual tax return.

Single employees are registered in class 1 automatically after Anmeldung. Married couples are placed in IV/IV unless they apply for III/V.

Official information

Rules and amounts change. Always verify current requirements using official sources.