Tax Class Calculator Germany
Compare 2026 German tax class combinations III/V, V/III, IV/IV and IV/IV with factor: wage tax per partner, annual net and likely refund or back payment.
Recommendation
III / V
Highest net pay during the year (after wage tax withholding): €82,792.00
Annual tax with joint assessment
Splitting tariff – identical for all combinations
Tax class III / V
Partner 1: III, Partner 2: V
Tax class IV / IV
Both partners: IV
Tax class IV / IV with factor
Factor: 0.972
Wage tax under Section 39b EStG 2026 (tax class V under sentence 7), factor under Section 39f EStG; standard pension allowance per partner, no children and no church tax. Social security contributions are not deducted from the net amount. The annual tax is the same for every combination; the tax return settles any difference and is mandatory for III/V and IV/IV with factor. Without guarantee.
Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.
FAQ
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.
Do we pay less tax overall with III/V than with IV/IV?
No. With joint assessment, the annual tax is always set using the splitting tariff; the tax classes only determine how much wage tax is withheld each month. Example with the default values (€60,000 and €35,000 gross per year): the annual tax under the splitting tariff is €12,518. With IV/IV, €12,868 of wage tax is withheld and €350 comes back with the tax return. With III/V only €12,208 is withheld (€4,916 in III, €7,292 in V), followed by a €310 back payment. With the factor 0.972, €12,507 is withheld, almost exactly the annual tax. That is why filing a tax return is mandatory for III/V and for IV/IV with factor.
Guide
What is the Tax Class Calculator Germany?
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 Germany work?
Enter both partners' gross annual salaries. For each combination the calculator works out the wage tax withheld – tax class V under Section 39b(2) sentence 7 EStG, the factor under Section 39f EStG – and shows which option gives the highest combined net pay during the year. The annual tax under the splitting tariff stays the same; the calculator shows how much will be paid back or refunded with the tax return.
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.
Step-by-Step Guide
How to find the optimal tax class combination step by step: 1. Enter the gross income of both partners: enter the gross annual salary of both spouses (monthly salary x 12 plus any bonuses). 2. Compare combinations: the calculator works out the joint net income for three variants: III/V – the partner with the higher income in III, the other in V. Worthwhile when there is a clear income difference (e.g. 70:30). Note: this can lead to back payments and reduce ALG I/parental allowance for the partner in V. IV/IV – both partners in IV. Ideal for similar incomes. Lowest risk of back payments. IV/IV with factor – the tax office calculates an individual factor that adjusts the wage tax more precisely to the annual tax liability. Avoids large back payments or refunds. 3. Take wage replacement benefits into account: ALG I, parental allowance and sick pay are based on net income. A higher tax class (III) raises the net amount and thus the benefit. Example: Partner A earns 5,000 EUR and Partner B 2,500 EUR gross per month (60,000 and 30,000 EUR a year), no children, no church tax. Net after wage tax and solidarity surcharge (before social security): III/V 6,618.33 EUR, IV/IV 6,516.25 EUR, IV/IV with factor 0.957 6,558.58 EUR per month. The annual tax under the splitting tariff is 11,300 EUR, i.e. 6,558.33 EUR net per month. During the year III/V gives about 102 EUR more per month than IV/IV but leads to a back payment of 720 EUR; with IV/IV 505 EUR is refunded, with the factor a back payment of 3 EUR remains.
Calculation Example
Partner A: EUR 60,000, Partner B: EUR 30,000 gross per year (EUR 5,000 / 2,500 per month). Wage tax III/V: 4,916 + 5,664 = EUR 10,580; IV/IV: 9,511 + 2,294 = EUR 11,805; IV/IV with factor 0.957: 9,102 + 2,195 = EUR 11,297. Annual tax (splitting tariff): EUR 11,300, solidarity surcharge EUR 0. Monthly net before social security: III/V EUR 6,618.33, IV/IV EUR 6,516.25, factor EUR 6,558.58. After the tax return: III/V EUR 720 back payment, IV/IV EUR 505 refund, factor EUR 3 back payment.
Sources
Official sources
Calculations are based on applicable German laws and official data:
- Einkommensteuergesetz (EStG) — gesetze-im-internet.de
- Bundesministerium der Finanzen (BMF)
- Statistisches Bundesamt (Destatis)
Full methodology at Methodology.
Reviewed by Konstantin Iakovlev · Last updated:
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