Second Job Tax in Germany 2026
A second job in Germany is always taxed under tax class VI (Steuerklasse VI), which has no tax-free allowance. At €500 gross, you keep around €482 net; at €1,000 you keep €763.
What is tax class VI?
Germany has six tax classes (Steuerklassen). When you work for more than one employer at the same time, your secondary job is automatically assigned tax class VI. The reason: the tax-free personal allowance (Grundfreibetrag, €12,096 in 2026) is already applied to your main job. The second employer must therefore withhold income tax from the first euro of earnings.
This results in higher monthly withholding than class I or II. However, this is not a final tax bill. When you file your annual tax return, all income is combined and the final tax is calculated. Any excess withholding is refunded.
Minijob vs. class VI
If your second job pays up to €603 per month, you can register it as a minijob (geringfügige Beschäftigung). In a minijob, you pay no income tax; the employer pays a flat-rate contribution instead.
Once earnings exceed €603 per month, the job is a regular employment in tax class VI. Income tax, solidarity surcharge, and social insurance contributions all apply.
Worked examples (NRW, no church tax, childless, over 23)
| Gross monthly salary | Approximate net monthly take-home |
|---|---|
| €500 | €482 |
| €1,000 | €763 |
These figures use North Rhine-Westphalia rates, no church tax, and assume the employee is over 23 and childless. Results vary slightly by state.
Tax return requirement
Anyone who had a second job taxed under class VI during the year is legally required to file an income tax return, provided total income exceeds the personal allowance. The standard deadline is 31 July of the following year. With a tax adviser, the deadline is extended to the end of February of the year after that.
Possibility of a refund
Class VI withholding is deliberately set high to prevent underpayment. If your main job income is low, the combined final tax may be less than the sum of what was withheld across both jobs. The tax return triggers any refund. For people with modest main-job incomes, the refund can be substantial.
Calculate the exact take-home for any salary and tax class with our Germany Salary Calculator or the German-language Brutto-Netto-Rechner.
Frequently asked questions
What tax class applies to a second job in Germany?
Tax class VI (Steuerklasse VI) applies automatically to any second or additional job. It has no tax-free personal allowance, so income tax is withheld from the first euro. The allowance is already used by the primary employer.
Do I have to file a tax return if I have a second job?
Yes. If you have a second job taxed under class VI in addition to your main employment, you are required to file an income tax return for that year.
Can I get a refund from the high class VI withholding?
Often yes. The final tax is calculated on your total income at the end of the year. If the class VI withholding was higher than your actual tax liability, the difference is refunded via your tax return.
Sources: Einkommensteuergesetz (EStG), German wage tax guidelines 2026. Last updated 2026-11-04.