Tax Class Calculator Germany 2026
III/V or IV/IV? Enter both salaries, the calculator compares the combinations and shows your combined monthly net as a couple.
| Combination | Combined net/month | vs best |
|---|---|---|
| III (partner A) / V (partner B) | €4,711.67 | €0.00 |
| IV / IV | €4,640.00 | -€71.67 |
| V (partner A) / III (partner B) | €4,364.92 | -€346.75 |
- The annual tax ends up identical in every combination. This is about monthly liquidity and wage-replacement benefits such as Elterngeld.
- With III/V a tax return is mandatory and back-payments are common. IV/IV with factor splits more fairly.
- Assumptions: both statutorily insured, childless 23+, average 2.9% surcharge.
What the choice really changes
The combination only changes when you get your money: III/V maximises current monthly net but often ends in back-payments at the mandatory tax return, while IV/IV with factor splits the burden accurately. Where the choice is worth real money is before wage-replacement benefits, parental allowance is based on your net, so switching early matters. Background in German tax classes explained and the effect on Elterngeld in the parental allowance calculator.
Frequently asked questions
Which tax class combination is best for married couples in Germany?
If one partner earns significantly more, class 3 for the higher earner and class 5 for the lower earner minimises monthly deductions. If incomes are similar, class 4 plus factor method reduces the end-of-year settlement.
Can unmarried couples choose tax class 3?
No. Tax class 3 is available only to married couples and registered civil partners (eingetragene Lebenspartner). Unmarried couples must stay in class 1.
How often can I change my tax class?
Couples can change their tax class combination once per calendar year by submitting a request to their local tax office (Finanzamt) by 30 November.