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Tax classes in Germany: the six Steuerklassen and what they change

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Germany has six wage tax classes, called Steuerklassen I to VI. Your tax class tells your employer how much wage tax (Lohnsteuer) to take from your salary each month. It depends on your situation: single, single parent, married, or working a second job (§ 38b EStG, retrieved 31 Oct 2026).

ContentsThe six tax classes at a glance

The class only matters for the monthly deduction. When your income tax for the year is worked out, people are not sorted into tax classes at all. One tariff applies to everyone, and married couples who file together get the splitting method (Bundestag Research Services, WD 4 - 3000 - 025/26, 15 Apr 2026).

Key points

  • Classes I to VI exist in 2026. Class I is for single people, II for single parents, III, IV and V for married couples, VI for a second job.
  • The tax office sets your class automatically from registration data. You do nothing unless you want a different combination as a couple.
  • Married couples start in IV and IV. They can apply for III and V, or IV and IV with a factor.
  • The class changes your monthly net pay, not your final tax for the year. The difference is settled with the tax return.

Want to see what a class means for your take-home pay? Try our salary calculator Germany. It shows net pay for all six classes with the 2026 rules.

The six tax classes at a glance

This table follows the wording of § 38b EStG (retrieved 31 Oct 2026), in short form.

Class Who is in it Typical case
I Single people, and married people who live permanently apart You are single, divorced, or separated, with no child you can claim the single parent relief for
II Single parents who can claim the relief for single parents (§ 24b EStG) You live alone with your child
III A married person whose spouse is in class V, on a joint application. Also widowed people in the year after the spouse died One spouse earns much more than the other
IV Married people who both live in Germany for tax purposes and do not live apart. This is the standard class for couples Both spouses earn about the same
V The other spouse when one spouse is in class III The spouse who earns less in a III and V couple
VI Your second and any further job at the same time You have a main job and a second job with another employer

Registered life partners are treated like married couples (§ 2 Abs. 8 EStG, as summarised by the Bundestag Research Services, 15 Apr 2026). When this guide says “married”, it includes them.

What each class takes into account

The classes differ in which allowances payroll uses (§ 39b Abs. 2 EStG, retrieved 31 Oct 2026):

  • Classes I to V include the employee lump sum (Arbeitnehmer-Pauschbetrag) and the lump sum for special expenses. Class VI includes neither.
  • Class II also includes the relief for single parents. In 2026 it is 4,260 € a year for one child, plus 240 € for each further child (§ 24b EStG, retrieved 31 Oct 2026).
  • Class III uses the splitting tariff (§ 32a Abs. 5 EStG). Among other things, the basic tax-free allowance counts twice (Bundestag Research Services). In 2026 that allowance is 12,348 € per person (§ 32a Abs. 1 EStG, retrieved 31 Oct 2026).
  • Classes V and VI use a special formula. The wage tax is at least 14 percent of the taxable amount (§ 39b Abs. 2 EStG). In class V, tax applies from the first euro at a higher rate, because the allowances sit with the spouse in class III (Bundestag Research Services).

A single parent should check one more rule. If another adult is registered at your address, the law assumes you share a household, and you may lose the single parent relief. You can rebut this, unless you live with that person as a couple (§ 24b Abs. 3 EStG).

How you get your tax class

You don’t pick your tax class on a form when you start a job. The Federal Central Tax Office (Bundeszentralamt für Steuern) sets it, in principle automatically (§ 39e Abs. 1 EStG, retrieved 31 Oct 2026). It uses your marital status from the registration office (Meldebehörde) and data from your local tax office (§ 39e Abs. 2 EStG).

These data are called ELStAM, short for “electronic wage tax deduction features”. They include your tax class, any factor, the number of child allowances, registered tax-free amounts and your church tax status (§ 39 Abs. 4 EStG; ELSTER, both retrieved 31 Oct 2026). Since 1 January 2026 they also include contributions to private health and care insurance (ELSTER).

What happens when you start a new job

  1. You give your employer your tax ID (Steuer-Identifikationsnummer), your date of birth, and whether this is your first job or a further one (§ 39e Abs. 4 EStG).
  2. Your employer downloads your ELStAM electronically and uses them for payroll (§ 39e Abs. 4 EStG).
  3. Your payslip shows your current tax class every month (ELSTER).

If you don’t give your employer your tax ID and date of birth, and it is your fault, the employer must use class VI (§ 39c Abs. 1 EStG, retrieved 31 Oct 2026). If the data can’t be downloaded for reasons you are not responsible for, such as a technical fault, the employer uses the class you would probably have, for up to three months (§ 39c Abs. 1 EStG).

Tip: Bring your tax ID on your first day.

Template: Payroll details for your employer
Dear [Name],

for payroll, here are my details:
Tax ID (Steuer-Identifikationsnummer): [Tax ID]
Date of birth: [Date]
This job is my [first job / further job].

Kind regards,
[Your name]

How to check your tax class

Look at your payslip, or log in to Mein ELSTER, the tax office’s online portal. You can view your current ELStAM there at any time under “Formulare und Leistungen”. Each spouse needs their own ELSTER account for this (ELSTER, retrieved 31 Oct 2026).

When your life changes

Marriage, the birth of a child, a move or leaving the church are recorded by your local citizens’ office. It passes the data to the tax administration, and your ELStAM change automatically (ELSTER). You only need the tax office if you want a different tax class combination as a couple, or to transfer a child allowance.

If a change means a less favourable class for you, for example after a separation, you must tell the tax office. If you don’t, it changes your class itself (§ 39 Abs. 5 EStG, retrieved 31 Oct 2026).

New to Germany: the tax steps for your first job

If you have just moved to Germany, you meet the tax system through your payroll. These are the steps, in order.

1. Get your tax ID (Steuer-ID)

The tax ID is an eleven-digit number. It stays the same for life, also after a move, a name change or a wedding (BZSt, The identification number, retrieved 1 Nov 2026).

You don’t apply for it. After you register your address at the local registration office, the Federal Central Tax Office (BZSt) sends it to you by post as soon as the registration office has passed on your data. If nothing has arrived after three months, you can give the BZSt your personal details through its online form, and it sends you the number (BZSt, Questions and answers, retrieved 1 Nov 2026). For data protection reasons, the BZSt sends the number only by post (BZSt).

Tip: Your employer needs the tax ID to download your tax class. Without it, the employer may have to use class VI (see above). If the letter is late, tell payroll early.

2. Check what your employer downloaded

Your payslip shows your tax class, your child allowances and your church tax status. Check them in your first month (ELSTER).

Church tax is a common surprise. If you are a member of a church that levies church tax, it is added on top of your wage tax. Depending on the federal state, it is 8% or 9% of the wage tax (Federal Ministry of Finance, An ABC of Taxes, 2025 edition, p. 35, retrieved 1 Nov 2026). Your church tax status comes from the data you gave at registration. If it looks wrong, ask your tax office.

3. Know which allowances payroll already uses in 2026

Allowance Amount in 2026 Used in classes Source
Basic tax-free allowance (Grundfreibetrag) €12,348 per person Counts twice in class III § 32a EStG
Employee lump sum (Arbeitnehmer-Pauschbetrag) €1,230 a year I to V § 9a EStG
Lump sum for special expenses (Sonderausgaben-Pauschbetrag) €36 a year I to V BMF, An ABC of Taxes, p. 118
Relief for single parents €4,260 a year for one child II § 24b EStG

All retrieved 1 Nov 2026. If your work costs are higher than €1,230 a year, you can claim them in your tax return (§ 9a EStG).

4. Open an ELSTER account

ELSTER is the tax administration’s online portal. You need a user account to see your tax data and to send forms (ELSTER, Private individuals, retrieved 1 Nov 2026). The website can be switched to English. ELSTER says it uses DeepL machine translation, which may not be accurate, and that tax forms and filling aids are not translated. The forms stay in German (ELSTER).

5. Keep your annual wage tax statement (Lohnsteuerbescheinigung)

After the end of the year, or when you leave a job, your employer sends your pay and the tax withheld to the tax office electronically. It must give you a printout or an electronic copy (§ 41b Abs. 1 EStG, retrieved 1 Nov 2026). The deadline for the employer’s transmission is the last day of February of the following year (§ 93c Abs. 1 AO, retrieved 1 Nov 2026). You need this statement for your tax return.

6. File a tax return if you must, or if it pays

When a return is mandatory, it is due seven months after the end of the year, unless the law says otherwise (§ 149 Abs. 2 AO, retrieved 1 Nov 2026). For 2026 that is 31 July 2027. When a return is mandatory for employees is explained further below, in the section on what the tax class changes. In the year you move to Germany you often worked only part of the year here. The Federal Ministry of Finance notes that employees can ask for an income tax assessment so that excess wage tax is credited, and to claim deductions that payroll did not use (BMF, An ABC of Taxes, p. 116). Whether you get money back depends on your case.

Example: An invented case. Sam moves to Frankfurt in March and starts a job in May. Sam registers the address, gets the tax ID by post and gives it to payroll. The first payslip shows class I and no church tax. In February of the next year, Sam gets the Lohnsteuerbescheinigung and decides to file a voluntary tax return through ELSTER.

Official information in English

All retrieved 1 Nov 2026.

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Tax classes for married couples: III and V, IV and IV, or the factor

After the wedding, both spouses are in class IV. This also applies if only one of you earns a salary, as long as you don’t apply for III and V (§ 38b Abs. 1 Nr. 4 EStG).

You then have three options (Bundestag Research Services, 15 Apr 2026):

Combination How it works Often chosen when
IV and IV Each spouse is taxed like a single person. The allowances are split evenly Both earn about the same
III and V The spouse in III gets, among other things, both basic allowances. The spouse in V pays a higher rate from the first euro One spouse earns much more
IV and IV with factor The expected advantage of splitting is spread over both salaries, so that no back payment or refund should arise at the end of the year Incomes differ, and you want monthly tax close to the real yearly tax

Enter each salary and see the monthly net pay in class III, IV and V with the 2026 rules.

Calculate my net salary

III and V

You need a joint application to get III and V (§ 38b Abs. 1 Nr. 3 and 5 EStG). The household often gets more net pay each month.

Key point: With III and V, the monthly tax is only an estimate for the couple.

If both of you earn wages and you are assessed jointly, a tax return is mandatory with III and V (§ 46 Abs. 2 Nr. 3a EStG, retrieved 31 Oct 2026), and you may have to pay tax back.

To leave III and V and go back to IV and IV, one spouse’s application is enough (§ 38b Abs. 3 EStG).

IV and IV with factor (Faktorverfahren)

Here, the tax office works out a factor below 1. It divides the expected income tax of the couple under splitting (Y) by the sum of the wage tax both of you would pay in class IV (X). The factor is Y divided by X, with three decimal places (§ 39f Abs. 1 EStG, retrieved 31 Oct 2026). Each employer then uses class IV together with your factor.

The factor applies until the end of the year after the year in which it first applied or was last changed (§ 39f Abs. 1 EStG). With a factor, a tax return is mandatory as well, under the same condition (§ 46 Abs. 2 Nr. 3a EStG).

How to change your combination

  • Where: at your tax office. In Mein ELSTER, you use the main form “Antrag auf Lohnsteuer-Ermäßigung und zu den Lohnsteuerabzugsmerkmalen” together with the attachment “Anlage Steuerklassenwechsel” (ELSTER, retrieved 31 Oct 2026).
  • When it starts: a change during the year applies from the month after you apply (§ 39 Abs. 6 EStG).
  • Deadline: for the current year, apply by 30 November (§ 39 Abs. 6 EStG).
  • Signature: the application must be on the official form and signed by the applicant (§ 38b Abs. 3 EStG).

Think about benefits before you switch

Some benefits are calculated from your net pay, so your tax class can change them. One example is parental allowance (Elterngeld). It uses the tax data on your payslips. If your class changed during the assessment period, the class that applied in most of those months counts (§ 2c Abs. 3 BEEG, retrieved 31 Oct 2026).

Tip: If you plan a child or expect a gap between jobs, ask an adviser before you switch.

A second job: class VI

If you earn wages from more than one employer at the same time, the second and every further job is taxed in class VI (§ 38b Abs. 1 Nr. 6 EStG). Your allowances already sit with your main job, so class VI includes no employee lump sum and no lump sum for special expenses (§ 39b Abs. 2 EStG).

Key point: That is why the deduction in class VI feels high.

What this means for you:

  • Tell each employer whether the job is your first or a further one. You decide which job is the first one, and the employers need this to download the right class (§ 39e Abs. 4 EStG).
  • File a tax return. If you had wages from several employers at the same time, a tax return is mandatory (§ 46 Abs. 2 Nr. 2 EStG, retrieved 31 Oct 2026). The tax office then works out the real tax on your total income.

Example: An invented case. Alex has a main job and a weekend job with another employer. Alex tells both employers which job is the first one. The weekend job is taxed in class VI, so its deduction is high. After the year, Alex files the mandatory tax return, and the tax office works out the real tax on the total income.

See how much of a second job’s pay is left in class VI.

Calculate my net salary

What the tax class changes, and what it doesn’t

Wage tax is not a separate tax. It is income tax, collected by deduction from your salary (§ 38 Abs. 1 EStG, retrieved 31 Oct 2026). You, the employee, owe it; your employer pays it to the tax office for you (§ 38 Abs. 2 EStG).

So the tax class changes:

  • your monthly net pay,
  • how much tax is paid in advance during the year,
  • and, for some benefits, the amount of the benefit (see above).

The tax class does not change:

  • your final income tax for the year. That is set on your income, deductions and, for couples, the joint assessment (Bundestag Research Services).

The difference between what was deducted and what you really owe is settled with your income tax return. The wage tax already paid is credited against your income tax (§ 46 Abs. 2 Nr. 8 EStG). If too much was deducted, you get a refund. If too little, you pay the rest.

When is a return mandatory? Among other cases, when you had several employers at the same time, or when you are married, file jointly, and one of you was in class V or VI, or in IV with a factor (§ 46 Abs. 2 Nr. 2 and 3a EStG). Otherwise, you can file voluntarily (§ 46 Abs. 2 Nr. 8 EStG).

Every month wage tax goes into a box as an advance payment. At the end of the year the tax return compares the box with the tax you really owe: if too much was paid you get a refund, if too little you pay the rest.Wage tax each monthJanFebMarAprMayJunJulAugSepOctNovDec Paid in advance during the year Tax return:tax you really owe Paid too much → refundPaid too little → you pay the rest
Wage tax is an advance on your income tax. The tax return settles the difference. Source: § 46 EStG, § 38 EStG

Why this matters when you compare job offers

Your net pay depends on your tax class, so two people with the same gross salary can take home different amounts. When you compare offers or decide on a figure for your salary expectations in Germany, work with gross pay, and use your own class to estimate net pay. For pay levels by job and region, see our guide to the average salary in Germany.

Tip: Do not try to calculate wage tax by hand. The official formula has many steps. Enter your gross salary and tax class in the salary and tax calculator, which follows the 2026 wage tax rules of the Federal Ministry of Finance.

Your tax class checklist

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Tax classes in 2026 and planned changes

All six classes exist in 2026, including III and V (§ 38b EStG, retrieved 31 Oct 2026).

In 2024, the federal government proposed moving classes III and V into the factor method. This proposal was dropped during the parliamentary process (Bundestag Research Services, 15 Apr 2026). The same paper notes that the current Finance Minister wants to end joint taxation of married couples (Ehegattensplitting) in its current form for future marriages. As of 31 October 2026, the splitting rule is still in the law (§ 32a Abs. 5 EStG, retrieved 31 Oct 2026). On 2 July 2026, the Federal Ministry of Finance described a planned income tax reform from 1 January 2027. It plans to raise the employee lump sum by €200 to €1,430, and expects the basic tax-free allowance to reach €12,900 by 2028. The ministry says these amounts will be finalised in the legislative process or after the subsistence level report later in 2026 (BMF, Promoting fairness, 2 Jul 2026, retrieved 1 Nov 2026). As of 1 November 2026, the law still says €1,230 (§ 9a EStG, retrieved 1 Nov 2026).

Check gesetze-im-internet.de or your tax office before you plan around a change.

This is not tax advice

This guide explains the rules in general. It does not replace advice for your situation. For questions about your own taxes, ask your tax office, a tax adviser (Steuerberater), or an income tax help association (Lohnsteuerhilfeverein).

What the two kinds of help may do:

Who What they may help with Source
Lohnsteuerhilfeverein Members only, so you join the association first. Income tax for people with employment income (and a few other kinds, such as pensions). Not if you also have income from a business, self-employment or farming, or make sales subject to VAT § 4 StBerG
Tax adviser (Steuerberater) Unrestricted help in tax matters, as one of the professions the law authorises for this BMF, An ABC of Taxes, p. 13

Both retrieved 1 Nov 2026. If you have a freelance side income next to your job, a Lohnsteuerhilfeverein may not be allowed to help you.

Tip: Ask any helper before you sign up whether they advise in English.

Starting your job search in Germany? Our guide to finding a job in Germany walks you through the steps, and Joblumi gives you a plan for your applications.

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FAQ

Which tax class am I in as a single person?

Usually class I. If you are a single parent and can claim the relief for single parents, you are in class II (§ 38b EStG).

Do I have to choose a tax class when I start a job?

No. The Federal Central Tax Office sets it automatically. You give your employer your tax ID, your date of birth, and say whether it is your first job (§ 39e EStG).

What is the tax class after marriage?

Both spouses are in class IV automatically once the marriage is registered. You can apply at the tax office for III and V, or for IV and IV with a factor (§ 38b EStG; ELSTER).

Is III and V better than IV and IV?

It can give the couple more net pay each month, but not less tax for the year. The yearly tax for a couple who file jointly is the same either way. The difference is settled with the tax return, which is mandatory with III and V if both of you earn wages (§ 46 Abs. 2 Nr. 3a EStG). Benefits based on net pay can differ (§ 2c BEEG).

Why is so much tax taken from my second job?

The second job is in class VI, which has no employee lump sum and no lump sum for special expenses (§ 39b EStG). You must file a tax return, and the tax office then works out the real tax on your total income (§ 46 Abs. 2 Nr. 2 EStG).

Why is my employer using tax class VI?

Possibly because it did not get your tax ID and date of birth. Then the employer must use class VI (§ 39c EStG). Give your employer the data, and check your ELStAM in Mein ELSTER.

When can we change our tax classes?

The law lets married couples apply for a change during the year. It applies from the following month, and the deadline for the current year is 30 November (§ 39 Abs. 6 EStG).

Are tax classes III and V being abolished?

Not as of 2026. A plan to move them into the factor method was dropped from the 2024 tax law (Bundestag Research Services, 15 Apr 2026).

Sources