
If you’re living in Germany, one of the most important topics to learn is about the German tax classes. Much like other countries, Germany has several different ways of categorising individuals for taxes. These tax classes in Germany are typically assigned to you by a local tax office to help your employer calculate your monthly income tax. However, your tax class is also influenced by your marriage status.
In this article, we’ll discuss the various tax classes in Germany so that you understand what you might be taxed, why, and how and when you may change tax classes. Let’s start by exploring the basics of the German tax class system.
Understanding the German Tax Classification System
The tax class system is based on a few specific factors that are taken into account. You’ll be subject to the same tax laws if you’re a citizen or have a resident’s permit. However, the criteria that people generally turn to determine which of the German tax classes you belong to relates to the following:
- Relationship status: If you are married or single, this will be taken into account for your taxes. Single filers and married filers have different categorisations, but so do partnerships that are registered with the nation.
- Number of children: Families and people without children are taxed differently. You’ll also be taxed differently if you are a single parent versus a married parent.
- Number of jobs: Whether you have a single job or multiple jobs, you will be taxed accordingly within the German tax system. Those who have a second job may be subject to additional taxation rates.
If you're living in Germany and paying taxes here, you should be aware that every individual has a unique situation that determines their tax classification. Let’s explore the six different tax classes in Germany.
Benefits of Understanding Your Tax Class
Knowing which German tax class you belong to helps you:
- Optimise tax withholding: Ensure the right amount of tax is withheld from your salary, avoiding surprises during tax season.
- Financial planning: Better predict your net income and plan your finances accordingly.
- Take advantage of allowances: Utilise all available allowances to reduce your taxable income.
Overview of All Six German Tax Classes

In Germany, there are six different tax categorisations that you might fit into. They range from single or separated to secondary employment, all of which are taxed at different rates. Let’s discuss each tax class individually and what criteria are required for you to qualify for each tax class.
Tax Class I - Single Individuals
If you are single, divorced, widowed, and have no children, you will likely be in this tax class. It has the lowest income tax rate and is set at the standard tax rate without any additional benefits for family tax situations. It is important to note that while this is the first of the tax classes in Germany, you are subject to a higher tax than those who benefit from family-related tax benefits.
Students who work part-time jobs usually fall under tax class I as well. However, if they have more than one job, additional income will be taxed under Tax class VI.
Tax Class II - Single Parents
If you are a single parent living with your child or multiple children, you are part of the second of the German tax classes. With this tax class, Germany provides single parents with an additional benefit because of their situation, the Entlastungsbetrag. This allowance helps provide extra support to parents who are raising kids alone, reducing their tax rate.
Tax Class III - Married Couples with Income Differences
For those who are married or in partnerships where one partner earns more than the other, then you will be part of the third tax class rate. This is the lowest tax rate for married couples, and it helps them if they have a single income or a significant difference in the salary between partners. If you have the option to choose this, it is widely recommended, as it can add additional tax savings that you might not get otherwise.
Tax Class IV - Married Couples with Similar Incomes
If you have a similar income to your spouse and are married, you’ll be part of this German tax class. This is much like the first of the tax classes in Germany, providing you with tax benefits that are fair and equal so that each partner receives benefits when they file their taxes.
Tax Class V - Lower-Earning Spouse
German residents who are part of the third of the tax classes in Germany will also likely qualify for this one. If your partner earns much less than you do, tax class V in Germany allows for higher tax rates that can optimise taxes when it comes time to file rather than creating significant disparities in benefits for both partners involved. Typically, the lower-earning spouse takes this class and the higher tax rate is applied to the lower income.
Tax Class VI - Secondary Employment
Finally, tax class VI is for those who have more than one job and are subject to the highest tax rate in Germany. This is to ensure that people are taxed appropriately for all money earned, even if it is from a second job. This is not solely for single or married filing partners but for all who may have a second job in Germany.
How and When Do Tax Classes Change in Germany
The answer depends on several factors, including, but not limited to, your marital status, your family size, and how many jobs you hold every year. When you first arrive in Germany, you will have to make an initial declaration that confirms your categorisation in one of the six tax classes.However, when it comes to changes to your tax class, you’ll see changes either annually or with significant life changes. These are some condition that would require a change in tax classes:
- Marriage or divorce: After getting married, you may switch to a more favorable tax class combination. Similarly, a divorce will require you to update your tax class.
- Birth of a child: Single parents can move to Tax Class II after the birth of a child.
- Changes in employment status: If you or your spouse’s employment status changes, you may have to reassess your tax class combination.
常见问题
查找有关在德国生活的常见问题的答案。
Why am I in tax class 6 in Germany?
You are automatically placed in Tax Class VI if you hold a second or additional job in Germany. By law, only one job can be assigned to your “main” tax class (I–V), so every other job defaults to Class VI.
What tax class should married couples choose in Germany?
It depends on how similar or different your incomes are. If both partners earn about the same, then class IV/IV is usually best.If one partner earns much more than the other, then class III/V often results in higher take-home pay overall. Some couples also use Class IV with factor for more accurate monthly deductions. The choice can make a big difference in how much tax is withheld from your salary, so many couples consult a tax advisor before deciding.
What is the difference between tax class 4 and 4 with factor?
Tax Class IV with factor (IV mit Faktor) is a special calculation method for married couples where both partners earn similar, but not identical, incomes. The factor method distributes the tax burden more fairly between the two spouses during the year, preventing one spouse from paying too much in advance.
What is tax class 3 and 5 in Germany?
Tax Classes III and V are paired options for married couples. The higher-earning spouse is usually assigned to Tax Class III, which offers a much lower tax rate and higher allowances. The lower-earning spouse then receives Tax Class V, which has a higher tax rate and fewer allowances. This combination is most beneficial when one partner earns significantly more than the other. For example, if one spouse has a full-time salary while the other works part-time. If both partners earn similar incomes, however, it may not be the most tax-efficient choice.
What does tax class 6 mean in Germany?
Tax Class VI is used when someone has two or more jobs. Your first job is taxed under your main tax class (I–V), while your second job automatically falls into Tax Class VI. This class has the highest tax deductions because no allowances (like basic tax-free allowance or child benefits) are applied to the second income. For example, if you work full-time and also have a mini-job or side job, the second income will be taxed under Class VI. While this means a higher deduction at first, you may still reclaim some of the overpaid tax when filing your annual return.
Is tax class 4 better than 1 in Germany?
Tax Class IV is specifically designed for married couples with similar incomes. It works in a way similar to Tax Class I, but applies equally to both spouses so neither partner is disadvantaged. If both partners earn roughly the same salary, Class IV/IV ensures fair taxation during the year and usually results in minimal adjustments when filing the annual tax return. In comparison, Class I is only for singles, so married couples wouldn’t normally be placed there.
How to change tax class from 1 to 3 in Germany?
You can switch from Tax Class I to Tax Class III when you get married. To do this, both spouses must apply together at their local tax office (Finanzamt). Usually, one spouse will take Class III and the other Class V. It’s important to carefully consider this choice, as the wrong combination may lead to higher deductions during the year. A tax consultant or online tax calculator can help you decide which combination (III/V or IV/IV) is most beneficial for your household.
How much is class 1 tax in Germany?
Tax Class I applies to single, divorced, or widowed individuals without children. The tax rate is progressive and ranges from 14% to 45%, depending on your income level. This class includes the basic tax-free allowance (around €11,000 in 2025), meaning you don’t pay income tax below that amount. Students or singles with only one job typically fall under this category.
How does tax class affect your salary in Germany?
Your tax class directly influences how much of your salary is withheld each month for income tax. The “wrong” class can mean lower net income during the year, but this balances out when you file your annual return.
How do I know my tax class in Germany?
Your current tax class is shown on your monthly payslip (Lohnabrechnung), usually listed alongside your tax ID number. If you’re unsure or think your class is incorrect, you can check directly with your local Finanzamt. They can also confirm if you are eligible to switch to a more favorable tax class.
Can unmarried couples choose tax classes in Germany?
No. The tax class system only applies to married couples or registered civil partnerships. Unmarried couples, even if they live together or have children, are taxed as single individuals under Tax Class I (or Tax Class II if one partner is a single parent).
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