German tax class 4 (IV): net pay 2026
Tax class 4 applies to married people when both choose class IV (the default after marrying). On €3,000 gross a month, class
4 leaves €2,054.42 net in 2026 (statutory health insurance, no
church tax, North Rhine-Westphalia).
Net pay table, tax class 4 (2026)
| Gross / month | Net / month | Deduction rate |
|---|---|---|
| €2,000 | €1,476.83 | 26.2% |
| €2,500 | €1,768.92 | 29.2% |
| €3,000 | €2,054.42 | 31.5% |
| €3,500 | €2,333.25 | 33.3% |
| €4,000 | €2,605.50 | 34.9% |
| €4,500 | €2,871.08 | 36.2% |
| €5,000 | €3,130.08 | 37.4% |
| €6,000 | €3,641.57 | 39.3% |
Calculate your salary in tax class 4
From 23 without children: care insurance surcharge. From 64: old-age tax relief.
Leave at the yearly average (2026: 2.9%, 2025: 2.5%).
More options: company car, tax allowance, insurance exemptions
Typically a company car. Taxed but not paid out. Company car calculator
As registered in your electronic tax record (ELStAM).
Your net salary 2026
€2,605.50
per month · €31,266 per year
| Item | Month | Year |
|---|---|---|
| Gross | €4,000.00 | €48,000 |
| Wage tax (Lohnsteuer) | €524.50 | €6,294 |
| Solidarity surcharge | €0.00 | €0 |
| Health insurance | €350.00 | €4,200 |
| Care insurance | €96.00 | €1,152 |
| Pension insurance | €372.00 | €4,464 |
| Unemployment insurance | €52.00 | €624 |
| Total deductions | €1,394.50 | €16,734 |
| Net pay | €2,605.50 | €31,266 |
Deduction rate: 34,9 %Marginal rate: 45,8 %
- Tax year 2026. Wage tax follows the official BMF Programmablaufplan (the algorithm German payroll software must use).
- Statutory health insurance with the surcharge entered above; church tax only if selected.
Frequently asked questions about tax class 4
IV/IV or III/V, which is better?
IV/IV for similar incomes. With a big gap, III/V gives more monthly net but a mandatory tax return and frequent back payments. IV/IV with factor splits most accurately.
What is the factor?
A multiplier calculated by the tax office that aligns both partners' wage tax with their real income ratio and largely avoids back payments.
What assumptions does the table use?
Tax year 2026, statutory health insurance (average supplement 2.9%), childless from 23, no church tax, North Rhine-Westphalia. Sources on the methodology page.
Updated 2026-11-04. All six classes compared: German tax classes guide.