Tax classes assist the employer in the process of calculating the wage tax of an employee. There are six tax classes in Germany. The tax office assigns a tax class to the employee. The tax class depends primarily on the person's family status, but also on how many jobs you have. Changes in personal circumstances (e.g. marriage, divorce or the death of the spouse) cause an amendment of your tax class.
Note: Couples can choose from three tax class combinations. The choice of the combination depends on their income. Please contact a tax consultant in case of further questions.
Below we've listed the six tax classes and who they're for. Particular cases may vary.
Which tax class is for whom?
|Tax class I|
|Tax class II|
|Tax class III|
Tax class III is reserved for the spouse / partner with the higher income. The other spouse / partner is assigned to tax class V.
|Tax class IV|
Both spouses can be assigned to tax class IV if they earn about the same amount.
|Tax class V|
Tax class V is reserved for the spouse / partner with the lower income. The other spouse / partner is assigned tax class III.
|Tax class VI|
For further information please contact the tax office which is responsible for your district. To find the responsible tax office, please enter your registered address in the authority finder (Behördenfinder, German only).