A Steuerklasse mostly tells your employer how much wage tax (Lohnsteuer) to take from your pay during the year. Your final income tax depends on your yearly taxable income and the assessment rules, not on the label on one monthly payslip. 12
The short answer
- Germany has wage-tax classes I, II, III, IV, V and VI, plus the IV/IV with factor option for eligible spouses.
- Which class you're in depends on legally defined circumstances: marital status, eligibility for single-parent relief and whether you have more than one employer paying you wages. 1
- Married couples may be able to choose between withholding combinations. That changes how monthly net pay and withholding are split. It doesn't change the couple's total taxable income or the tax tariff in the yearly assessment.
- More take-home pay now can mean less tax paid in advance, and a bill after the yearly assessment.
Six classes, one table
| Class | Typical case | Main purpose |
|---|---|---|
| I | Single employees and certain separated/divorced/widowed employees | General withholding for the relevant legal status |
| II | Eligible single parents | Includes eligible single-parent relief in withholding |
| III | Eligible spouses when the other spouse is in V; some special statutory situations | Lower withholding for one spouse compared with some alternatives |
| IV | Married employees / qualifying registered partners | Default class for spouses who meet the statutory conditions |
| V | The partner of a class III employee | Generally higher withholding for that partner |
| VI | Second or additional wage-paying employment, or certain cases where tax characteristics are unavailable | Special withholding for additional employment |
Use this table to get your bearings. The exact rules are in §38b EStG, and which class applies depends on your circumstances and residency status. 1
Steuerklasse I: where most people start
Most unmarried employees in Germany start in class I. Some people who are divorced, separated or widowed also land here, with specific rules and transitional exceptions.
Example: Elena, a hypothetical newcomer, moves to Germany, starts an ordinary salaried job and isn't married. Class I is the usual starting point, assuming normal wage-tax residency conditions. That doesn't mean a flat tax rate. Germany's income tax is progressive. 13
Steuerklasse II: single parents, with conditions
Class II can apply to single parents who meet the conditions for the Entlastungsbetrag für Alleinerziehende. Having a child does not automatically put you in class II. Your household and the legal criteria matter, and you may need to apply to the Finanzamt to get the relief into your withholding. 14
III and V: the married couple's split
With III/V, one spouse is in class III and the other in class V. When incomes differ, this can change how cash is split month to month. It shouldn't be sold as a guaranteed yearly 'tax saving'.
Example: One hypothetical spouse earns €55,000 gross a year, the other €20,000. Switching from IV/IV to III/V can move monthly net pay between them and change total withholding. It doesn't change the two gross salaries, and on its own it doesn't decide the final jointly assessed income tax.
Heads up: class V can make the lower earner's monthly net pay look strikingly low. The choice of withholding can also affect income-related benefits, so it's worth looking beyond the headline payslip number. 12
IV/IV: the default for married couples
Couples who meet the conditions are generally put in IV/IV after marrying. Each payroll calculation follows the class IV rules. It's simple, but for couples with very different incomes it may not match the final tax balance. 15
Want the nerdy details?The rules, the exact numbers and the edge cases. Open it whenever you're curious.- IV/IV with factor: closer to what you'll actually owe
- Steuerklasse VI: a second job
- How to check or change your class
IV/IV with factor: closer to what you'll actually owe
Eligible spouses can apply for IV/IV mit Faktor. The Finanzamt uses the expected joint tax and the class IV wage tax figures to work out a factor. The idea is to spread withholding during the year more closely to the couple's real situation. It's a withholding procedure. It isn't a tax-free investment or a separate tax band. 6
A simplified illustration, not an official factor: if a couple's combined class IV withholding would be €10,000 and their projected joint yearly tax is €8,500, a simple ratio would be 0.85. The legal calculation has specific adjustments and rounding rules, so don't use this ratio for your own case. 6
Steuerklasse VI: a second job
If you have a main job and a second employer paying you wages, class VI usually applies to the second job. A properly set-up Minijob can have its own special tax treatment, so it isn't automatically a class VI job. 1
How to check or change your class
Your employer uses electronically supplied wage-tax characteristics (ELStAM) to calculate withholding. Check the Steuerklasse on your payslip. Eligible spouses can request a change through Mein ELSTER or their Finanzamt with the official forms. For a change to count in the current calendar year, the general deadline is 30 November, with statutory conditions and exceptions. 5
Family situations that cross borders (a marriage abroad, temporary residence, a separation, a household in two countries) aren't all handled the same way. The Finanzamt can tell you how your case is treated.
Monthly money vs yearly tax
Picture two eligible spouses whose combined wages and deductions stay the same. Their yearly assessed income tax can be identical, even if payroll spread the withholding differently over the year. So a class change can mean more money paid out each month and less tax already prepaid for the year.
That's why "Steuerklasse III saves taxes" can be misleading. A tax class is a payroll setting, not a strategy.
Tax-class myths
“Married people have to use III/V.” No. IV/IV is generally the default, and IV/IV with factor is another option. 56
“Having a child means class II.” Only if the single-parent conditions are met. 4
“Class VI means I have six jobs.” Ha. No. It normally concerns an additional job with wages. 1
“The tax withheld is my final yearly tax.” No. Payroll withholding and the yearly assessment are two different steps.
Questions about tax classes
Do foreigners get the same tax classes as Germans?
Nationality isn't the general rule. Your residency and tax-liability status, family situation and employment conditions are what matter. Cross-border situations can add complexity.
Can my spouse and I switch more than once a year?
German administrative rules allow applications for eligible class changes within the tax year. Exact changes and start dates follow the official process, so check the official guidance. 5
How do I know if my payslip is wrong?
Compare the tax class and other ELStAM details with your actual situation. If something doesn't match, ask the responsible office to correct it.
Check yourself
A married couple switches from IV/IV to III/V. What changes?
Video lesson · In the makingTax classes explained
Official sources
- BMF, 2026 §38b EStG (definitions of classes)
- BMF, 2026 §39b EStG (wage-tax withholding)
- BMF, 2026 §32a EStG (income-tax tariff)
- NRW Tax Administration, single-parent relief and class II
- BMF, 2026 ELStAM appendix (class formation and changes)
- BMF, 2026 §39f EStG (IV factor)
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We explain how the German rules work in general. This isn't personal tax, legal or financial advice, and your bank, employer or tax office may treat your own case differently.