The six classes at a glance
Germany sorts employees into six wage tax classes. Your class follows your marital status, whether you have children, and whether you hold more than one job.
- Class I — single, divorced, or widowed beyond the transition year.
- Class II — single parents living alone with a child, with an extra relief amount.
- Class III — married, where the other spouse takes class V. Lowest monthly withholding.
- Class IV — married, both spouses earning roughly the same. The default after marriage.
- Class V — married, where the other spouse takes class III. Highest monthly withholding.
- Class VI — any second or further employment, regardless of marital status.
How to find out which class you are in
Your class is printed on every payslip, usually next to the abbreviation StKl or Steuerklasse. It is also stored electronically at the tax office as part of your ELStAM record, which your employer reads automatically once you give them your tax ID.
If you have just moved to Germany and registered at the Bürgeramt, you are normally placed in class I automatically, or class IV if you registered as married. You do not have to apply for anything to be assigned a class.
Married couples: III/V, IV/IV, or IV with factor
This is where most money is left on the table — or rather, borrowed from yourself. The combination only shifts when you pay, not how much you owe in total.
III/V suits couples with very unequal incomes: the higher earner takes III and keeps far more net pay each month, while the lower earner in class V is taxed heavily. The couple usually has to file a return and often owes money at the end of the year.
IV/IV suits couples with similar incomes and normally produces a small refund rather than a bill. IV with factor (Faktorverfahren) spreads the burden proportionally to each income, so the monthly withholding lands very close to the real annual tax.
Changing your tax class
You can change your class at the tax office, in most cases online through ELSTER, and more than once a year. The change takes effect from the month after it is processed.
Timing matters when wage replacement benefits are coming: parental allowance, unemployment benefit and short-time work allowance are calculated from your net pay, so the class you hold in the months before the benefit starts directly changes the amount you receive. Statutory waiting periods apply, so this has to be planned months ahead.
Frequently asked
Does my tax class change how much tax I pay in total?
No. The class only controls the monthly withholding. The final liability is settled in your annual tax return, where the combination is squared up through a refund or a payment.
What is tax class VI?
Class VI applies to every job beyond your first. Withholding is the highest of all classes because no allowances are applied a second time — they are already used in your main employment.
We just married — do we need to do anything?
You are placed in IV/IV automatically. Whether you should switch to III/V or IV with factor depends on the income gap between you and on any planned parental leave.
This guide is general information on German tax law, not advice on your individual case. Rules and figures change with each tax year.