- Your tax class decides how much income tax is withheld each month, not how much tax you owe for the year.
- Single people are in class I; single parents can get class II.
- Married couples choose between III and V, or IV and IV.
- A second job is taxed in class VI.
Almost everyone I help is surprised by the tax class on their first German payslip. It looks complicated, but the idea is simple: the tax class only decides how much tax your employer withholds every month (§38b Income Tax Act).
The six tax classes
| Class | Who |
|---|---|
| I | Single, divorced or separated people |
| II | Single parents who qualify for the relief for single parents |
| III | Married partner who earns clearly more, combined with V for the other partner |
| IV | Married partners who earn similar amounts |
| V | Married partner who earns less, combined with III |
| VI | A second job alongside your main job |
If you are married
If your spouse moves with you, you can choose III and V or IV and IV. III and V gives the higher earner more net pay each month, but you may have to pay back tax when you file the yearly tax return. The total tax for the year is the same either way; only the timing changes.
Check your net pay
Use the official tax calculator of the Federal Ministry of Finance and my net salary guide before you accept an offer.
Common questions
Does my tax class change my yearly tax?
No. It changes the monthly withholding. The tax return settles the difference.
Which tax class do I get when I arrive?
Single people are usually in class I after registering their address.
Should I file a tax return?
It is often worth it, especially in your first year, and it is required in some cases, for example with tax classes III and V.
I moved to Germany for my master's, collected more than 1,000 rejections, and then got multiple job offers within six months. I work in digital marketing in Germany and help international professionals get hired in Europe. Read my story.