The German tax class system helps account for individual life circumstances when calculating monthly income tax. Here’s everything you need to know about tax classes – clear and easy to understand.
📌 Quick & Easy
- There are six tax classes – based on marital status, income, and employment type.
- Your tax class only affects monthly income tax deductions, not your final tax result.
- You can change your tax class if your situation changes – like marriage, separation, or income shifts.
- For mini-jobs, the tax class doesn't matter – for additional jobs, Class VI applies.
🚀 Your Guide
- Why do tax classes exist?
- Basics of tax classes
- What tax classes are there and who are they for?
- How does the tax office know my tax class?
- How do I find out my tax class?
- Can I change my tax class?
- What if my tax class is wrong?
- Changing tax class during the year
- Tax class and net income
- Tax classes and mini-jobs
- Tax class and your spouse
- Can I work without a tax class?
- Tax classes and the Taxfix app
Why do tax classes exist?
Tax classes were introduced to tailor income tax deductions to different life situations and simplify monthly payroll deductions. They give employers a standard basis for tax calculation.
Basics of tax classes
ℹ️ Your tax class only affects the calculation of monthly income tax, which your employer forwards to the tax office. On your tax return, the tax class is for information only. Your final tax liability is calculated independently – based on your income, allowances, and expenses.
What tax classes are there and who are they for?
- Tax Class I: For single, divorced, or widowed individuals without children.
- Tax Class II: For single parents with at least one child living in the household (includes single parent relief).
- Tax Class III: For married couples or registered partners where one earns significantly more (partner chooses Class V).
- Tax Class IV: For married couples or registered partners with similar incomes.
- Tax Class IV with factor: A version of Class IV that more precisely distributes tax liability.
- Tax Class V: For spouses or registered partners with lower income (when the other has Class III).
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Tax Class VI: For secondary or additional jobs.
How does the tax office know my tax class?
Your tax class is automatically reported to the tax office by the registration authority – based on your marital status. Changes such as marriage or childbirth are also transmitted automatically.
How do I find out my tax class?
You can find your tax class on your income tax certificate. In the Taxfix app, enter it under the “Income” category. If you changed your tax class during the year, the one listed most recently on the certificate applies. The app automatically detects your tax class from lines 3 and 4 of your income tax certificate and factors that into your tax result.
Can I change my tax class?
Yes – for example, in the case of marriage, separation, or income changes. Married couples can change their tax class combination multiple times per year. To apply the change within the same year, the request must be submitted by November 30. You can do this online via Mein ELSTER or by submitting a form to the tax office - you can use our fillable sample form for changing your tax class: Antrag Steuerklassenwechsel.pdf.
💡 After getting married, you can request a retroactive tax class change from the month of marriage – if the request is submitted on time.
What if my tax class is wrong?
If you’ve been assigned the wrong tax class, notify the tax office as soon as possible. Corrections can be made at any time. Any excess tax paid will be refunded through your tax return.
Changing tax class during the year
If you change tax class during the year, the change applies from the following month. No retroactive adjustment is made. Your tax return, however, will factor in all payments.
Tax class and net income
Your tax class affects your monthly net income – but not your final tax result after the return.
Tax classes and mini-jobs
For mini-jobs (up to €520), tax class doesn't apply – they are taxed at a flat rate. For additional jobs, Tax Class VI applies.
Tax class and your spouse
Married couples or registered partners can combine tax classes III/V or IV/IV (with or without factor). With III/V, the higher earner pays less tax and the lower earner more. Plans are in place to replace this with IV/IV with factor starting from the 2030 tax year.
💡 Your tax class choice can also affect social benefits like parental or sick leave pay. Switching to a more favorable tax class early on can provide financial advantages – depending on your individual situation.
Can I work without a tax class?
No – without a tax class, you're temporarily placed in Class VI, which has higher deductions. A valid tax class is required for every job.
Tax classes and the Taxfix app
With Taxfix, you can complete your tax return quickly, easily, and digitally – but you cannot change your tax class. Your tax class is set automatically by the tax office and listed on your income tax certificate.
You don’t need to enter your tax class separately in the app. Once you upload or manually enter your income tax certificate, the app automatically recognizes your tax class and includes it in your result.
💡 Important: Taxfix has no influence over your tax class and cannot change it. To request a change, you must contact the tax office or use the ELSTER portal.
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