German tax classes explained
Your tax class (Steuerklasse) decides how much wage tax is taken from each payslip in Germany. It does not change your final tax for the year, but it can change your monthly pay by hundreds of euros.
The six tax classes
| Class | Who is in it |
|---|---|
| I | Single, divorced or widowed people, and married people whose spouse does not live in Germany (with one exception for EU and EEA citizens, below). |
| II | Single parents who live alone with at least one child they receive child benefit for. Adds the relief for single parents. |
| III | A married person or registered partner, both living in Germany, when the other partner is in class V or has no salary. Gives the most take-home pay. |
| IV | Both partners when they earn similar amounts. Each is taxed roughly like a single person. The default for married couples. |
| V | The partner of someone in class III. Highest withholding, because the allowances are given to the class III partner. |
| VI | A second or further job at the same time. No allowances at all. |
Take-home pay in each class on €60,000
| Tax class | Tax per month | Take-home per month | Per year |
|---|---|---|---|
| Class I | €782.41 | €3,130.09 | €37,561 |
| Class II | €674.25 | €3,268.25 | €39,219 |
| Class III | €401.83 | €3,510.67 | €42,128 |
| Class IV | €782.41 | €3,130.09 | €37,561 |
| Class V | €1,280.33 | €2,632.17 | €31,586 |
| Class VI | €1,324.58 | €2,587.92 | €31,055 |
2026, no church tax, no children, statutory health insurance. Class II assumes one child. Try your own salary.
Married couples: III/V or IV/IV?
Couples can choose. III/V moves almost all allowances to the partner in class III, which pays off when one earns much more; IV/IV treats both like single people. The difference is only in monthly withholding: after the year the couple is assessed together, and any difference is refunded or paid with the tax return.
| Salaries per year | III/V net per month | IV/IV net per month | Difference |
|---|---|---|---|
| €70,000 and €30,000 | €5,478 | €5,318 | +€161 |
| €60,000 and €60,000 | €6,143 | €6,260 | -€117 |
| €90,000 and no salary | €5,042 | €4,437 | +€605 |
Combined take-home pay of both partners per month, 2026, no church tax, no children. A third option, IV with factor, splits the withholding more precisely.
Tax classes for people moving to Germany
- Your class is set automatically. After you register your address, the Federal Central Tax Office sends your tax ID by post, and your employer uses it with your date of birth to fetch your tax class.
- No tax ID yet? If it is not your fault, your employer should use the class you will have, for example class I, for up to three months, and correct it once your details arrive. Class VI applies straight away only if you did not give your employer your tax ID and date of birth.
- Spouse still abroad? You are normally in class I. If you are an EU or EEA citizen, your spouse lives in the EU, the EEA or Switzerland and nearly all of your joint income is taxable in Germany, you can apply to your tax office for class III; you then have to file a tax return.
- Changing class: married couples can change their combination with the tax office, for example when one partner stops working.
Frequently asked questions
Which tax class should a married couple choose?
If one partner earns much more, III/V gives more take-home pay during the year; with similar salaries IV/IV is simpler. On €70,000 and €30,000, III/V leaves €161 more a month than IV/IV. Your final tax for the year is the same either way, because married couples are assessed together after the year ends, but with III/V you must file a tax return.
Why am I in tax class VI on my first payslip?
Usually because your employer could not get your tax details yet. If the missing tax ID is not your fault, your employer should use the class you will have, for example class I, for up to three months. Class VI applies straight away only if you did not give your employer your tax ID and date of birth.
Can I get class III if my spouse lives abroad?
Only in one case: you are a citizen of an EU or EEA country, your spouse lives in the EU, the EEA or Switzerland, and almost all of your joint income is taxable in Germany. You apply to your tax office and then have to file a tax return. Otherwise you are in class I.
Sources: § 38b EStG (tax classes), § 39c EStG (missing tax details), § 1a EStG (EU/EEA spouses), § 46 EStG (when you must file). More in the methodology.