German Tax Classes 1–6 Explained: Which One Is Right for You?
A complete guide to all six German tax classes (Steuerklassen) — when each applies, what it costs, and how to switch.
Germany has six wage tax classes (Steuerklassen). They determine how much income tax your employer withholds from your salary each month. Your tax class affects your monthly take-home pay — but not your actual annual tax liability, which is finalised when you file your income tax return.
Tax Class 1 – Single
Who it applies to: Single, divorced, or permanently separated employees without children.
Key facts: The standard tax class for single individuals. You pay the normal tax rate without special reliefs or surcharges.
Key allowances 2026 (annual):
- Basic personal allowance: €12,084
- Employee flat-rate allowance: €1,230
- Special expenses flat-rate: €36
Tax Class 2 – Single Parent
Who it applies to: Single parents who live with at least one child in the same household and are entitled to child benefit (Kindergeld).
Key facts: In addition to the basic personal allowance, you receive the single-parent relief (€4,260/year for the first child + €240 for each additional child). This significantly reduces monthly tax deductions.
Important: You must actively apply for tax class 2 at your local tax office (Finanzamt). It is not assigned automatically.
Tax Class 3 – Married (Higher Earner)
Who it applies to: Married couples or registered civil partners where one partner earns significantly more. Class 3 is always combined with class 5 for the other partner.
Key facts: Tax class 3 is the most favourable class for single-income households or couples with very different incomes. The effective tax rate roughly corresponds to the joint assessment (Ehegattensplitting) rate.
Important: Since the partner in class 5 pays considerably more tax, a year-end repayment can arise. Filing a joint tax return is therefore mandatory.
Tax Class 4 – Married (Equal Income)
Who it applies to: Married couples or registered civil partners with similar incomes.
Key facts: Both partners pay roughly the same tax as in class 1. At year-end, there is generally little or no repayment or refund.
Faktor method: On request, tax class 4 can be combined with an individual factor (class 4/4 with Faktor). This aligns the monthly withholding precisely with the actual annual tax liability — the fairest solution for couples with unequal incomes.
Tax Class 5 – Married (Lower Earner)
Who it applies to: The lower-earning partner in a marriage or civil partnership where the other partner holds class 3.
Key facts: Class 5 is the least favourable class — there is no basic personal allowance. Monthly deductions are significantly higher than in class 1. However, the couple's joint income is fairly allocated through the joint assessment (Ehegattensplitting) when they file their tax return.
Tax Class 6 – Second Employment
Who it applies to: Employees with a second (or further) job. The primary employment retains the original class (e.g. 1); class 6 applies automatically to the second job.
Key facts: No allowances — the highest tax burden. This ensures that no personal allowance is claimed twice across multiple employments.
Which Tax Class Is Best?
| Situation | Recommendation | |---|---| | Single, no children | Tax class 1 | | Single parent | Tax class 2 | | Married, large income difference | Class 3/5 | | Married, similar incomes | Class 4/4 (with Faktor if desired) | | Second job | Tax class 6 (automatic) |
Use our Tax Class Optimizer to compare different combinations for your household and find the best net income.
How to Switch Tax Class
You can apply for a tax class change once per year at your local tax office (Finanzamt). Since 2020 this is also possible digitally via ELSTER. The change typically takes effect from the following month.
Documents required:
- Form "Antrag auf Steuerklassenwechsel bei Ehegatten/Lebenspartnern"
- Identity document
- Tax ID (Steuer-ID) of both partners
There is no charge for the application.