Tax Class Calculator
Find the optimal tax class combination for married couples. Comparison of all variants with net result. Free online, no registration required, with 2026 tax.
Recommendation
IV / IV mit Faktor
Highest net income: €82,482.00
Tax class III / V
Partner 1: III, Partner 2: V
Tax class IV / IV
Both partners: IV
Tax class IV / IV with factor
Factor: 0.973
Simplified calculation according to §32a EStG 2026. 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.
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.
Are the 2026 German tax values current?
Yes — all tax rates, allowances and contribution ceilings reflect 2026: basic allowance €12,348, top tax rate 42 % from €69,879, Soli exemption €20,350. Source: German Federal Ministry of Finance (BMF) and gesetze-im-internet.de.
Guide
Quick Answer
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.
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.
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 monthly or annual gross income of both spouses. 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: 5,000 EUR gross, Partner B: 2,500 EUR gross. III/V: joint net about 5,210 EUR. IV/IV: joint net about 5,070 EUR. IV/IV with factor: joint net about 5,195 EUR. Recommendation: III/V brings about 140 EUR more net per month, but a tax return is then mandatory and can lead to a back payment.
Calculation Example
Partner A: 5.000 EUR gross, Partner B: 2.500 EUR gross. III/V: net approx. 5.210 EUR. IV/IV: net approx. 5.070 EUR. IV/IV with factor: approx. 5.195 EUR. III/V advantage: approx. 140 EUR/month more net.
Sources · E-E-A-T
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.
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