Tax Class Calculator
Find the optimal tax class combination for married couples. Comparison of all variants with net result.
Recommendation
IV / IV mit Faktor
Highest net income: 75.719,67 €
Tax class III / V
Partner 1: III, Partner 2: V
Tax class IV / IV
Both partners: IV
Tax class IV / IV with factor
Factor: 0.971
Simplified calculation according to §32a EStG 2025. Social insurance contributions are not included. With III/V, additional payments may be required. IV/IV with factor avoids additional payments. Without guarantee.
Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.
Frequently Asked Questions
Which tax class combination is best for married couples?
The optimal combination depends on the income ratio. If both earn similarly, IV/IV is best. With significantly different incomes, III/V may be advantageous. Since 2025, the factor method (IV/IV with factor) is the recommended approach.
Can I change my tax class?
Married couples can change their tax class once per year, or more often if circumstances change (e.g., one partner loses their job). The change takes effect in the following month.
What is the Tax Class Calculator?
The tax class calculator determines the optimal tax class combination for married couples and registered partnerships. It compares III/V, IV/IV and IV/IV with factor.
How does the Tax Class Calculator work?
Enter both partners' gross incomes. The calculator computes the monthly net wage tax for each combination and shows which option yields the highest combined net pay. The annual tax liability stays the same; only the monthly distribution changes.
Key Data and Facts
III/V beneficial with a large income gap. IV/IV with similar incomes. IV/IV with factor avoids large back-payments. From 2030: planned abolition of III/V in favour of the factor method.
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