Tax Classes in Germany 2026 — Overview
Germany has six wage tax classes (Steuerklassen) that determine how much wage tax (Lohnsteuer) is withheld from your monthly gross income. Your tax class depends on your marital status, the number of jobs you have and whether children live in your household. Here you will find a complete overview of all tax classes with the current figures for 2026.
The 6 tax classes at a glance
Tax class 1
Single, divorced, widowed
Tax class 1 applies to all employees who are single, divorced or widowed and are not entitled to another tax class. It is the default tax class and is assigned automatically.
Basic allowance (Grundfreibetrag): 12,348 €
- Applies to single employees without children
- Also for spouses living permanently separated
- Widowed persons from the second year after the bereavement
- No single-parent relief amount
Tax class 2
Single parents
Tax class 2 is intended for single parents who live with at least one child in their household. Compared with tax class 1, it offers an additional relief amount.
Relief amount (Entlastungsbetrag): 4,260 € + 240 € per additional child
- Requirement: at least one child entitled to child benefit living in the household
- No shared household with another adult
- Must be applied for at the tax office
- Higher allowance than tax class 1
Tax class 3
Married (higher earner)
Tax class 3 is usually assigned to the spouse with the higher income. The other partner then receives tax class 5. This combination can pay off when the partners' incomes differ significantly.
Double basic allowance: 24,696 €
- Only possible in combination with tax class 5
- Lowest monthly wage tax deduction for the higher-earning partner
- Advantageous with a large income gap
- Filing an income tax return is mandatory
Tax class 4
Married (similar incomes)
Tax class 4 is automatically assigned to both spouses after marriage. It is particularly suitable when both partners have a similar income. Optionally, the factor method (4 with factor) is available.
Basic allowance: 12,348 €
- Default tax class after marriage
- Same deduction as tax class 1
- Optimal with roughly equal incomes
- Factor method available for a more accurate wage tax deduction
Tax class 5
Married (lower earner)
Tax class 5 is assigned to the spouse with the lower income when the other partner has tax class 3. The wage tax deduction is higher here, as no basic allowance is taken into account.
No basic allowance
- Only possible in combination with tax class 3
- Highest monthly wage tax deduction
- No own basic allowance — it is applied in tax class 3
- Filing an income tax return is mandatory
Tax class 6
Second job / side employment
Tax class 6 applies to a second and any further employment. No allowances are taken into account, which is why the deductions are highest. This tax class is assigned automatically.
No allowances
- Applies from the second employment onward
- No basic allowances or lump sums
- Highest tax deductions of all tax classes
- Balanced out via the income tax return
Which tax class am I in?
Your tax class is assigned based on your marital status and your personal situation. The following decision aid shows you which tax class applies to you:
Are you single, divorced or widowed?
→ Tax class 1 is your default tax class. If you are a single parent and a child lives in your household, you can apply for tax class 2 and use the relief amount of 4,260 €.
Are you married or in a registered civil partnership?
→ After marriage, both partners automatically receive tax class 4. With differing incomes, the 3/5 combination can be more advantageous. You can also choose the factor method (4/4 with factor).
Do you have a second job or side employment?
→ For a second and any further employment, tax class 6 applies automatically. No allowances are taken into account here. Minijobs up to 603 € are not affected, as they are taxed at a flat rate.
Tip: Use our gross-to-net calculator to compare directly how the different tax classes affect your net salary.
Changing your tax class (Steuerklassenwechsel)
Changing your tax class can pay off financially — especially for married couples with differing incomes. Since 2020, switching several times per year has been possible.
When is a change worthwhile?
- On marriage: check whether 3/5 is more favorable than 4/4
- On salary changes: when the income ratio between partners shifts
- Before parental allowance (Elterngeld), sickness benefit (Krankengeld) or unemployment benefit (Arbeitslosengeld): higher wage replacement benefits thanks to a more favorable tax class
- On separation or divorce: switch back to tax class 1 or 2
How the change works
- File an application for a tax class change with your local tax office (Finanzamt) (form "Antrag auf Steuerklassenwechsel bei Ehegatten/Lebenspartnern")
- Both spouses must sign the application
- The change takes effect from the month following the application
- The application can also be submitted online via ELSTER
Tax class combinations for married couples
Married couples and registered civil partners can choose between three tax class combinations. The choice affects the monthly wage tax deduction, but not the final annual tax.
Combination 3/5
Ideal when one partner earns significantly more than the other (e.g. 60/40 or more). The higher earner receives class 3 with the double basic allowance.
+ Higher monthly net for the main earner
− Tax return is mandatory, often a back payment
Combination 4/4
The default combination after marriage. Optimal when both partners have a similar income. Each partner is taxed individually.
+ No obligation to file a tax return
− Not optimal with differing incomes
4/4 with factor
The factor method takes the splitting advantage into account in the monthly wage tax deduction. It distributes the tax burden more fairly than the 3/5 combination.
+ Most accurate monthly deduction, hardly any back payment or refund
− Must be reapplied for every year
Compare your net salary: With our gross-to-net calculator you can compare different tax classes directly and see which combination is most favorable for you.
Tax classes at a glance
| Class | Who it applies to | Basic allowance | Key feature |
|---|---|---|---|
| I | Single, divorced | 12,348 € | Default tax class |
| II | Single parents | 12,348 € | + 4,260 € relief amount |
| III | Married (main earner) | 24,696 € | Only combinable with class 5 |
| IV | Married (both) | 12,348 € | Default after marriage |
| V | Married (lower earner) | — | Only combinable with class 3 |
| VI | Second/side job | — | No allowances |
How does your tax class affect your net salary?
Calculate your net salary for different tax classes now and find out which tax class is most favorable for you.
Frequently asked questions
The most important questions about tax classes in Germany