What is a “Steuerklasse”?
The term Steuerklasse means tax class. It is a system used by the German tax authorities (Finanzamt) to determine how much income tax (Lohnsteuer) is deducted from your monthly salary.
It does not change your gross salary, but it does influence how much tax is withheld each month.
Your tax class is determined mainly by:
your marital status (single, married, divorced, widowed, etc.)
the number of children you have
whether you are the only earner or both partners are working
whether you have more than one job
Types of tax classes (1 to 6)
Below is an overview of the six tax classes and who they are for:
Tax class 1
Who is it for?
Single, divorced or widowed individuals without children living in their household.
Characteristics:
Standard income tax deduction
Higher tax compared to certain other combinations (e.g. tax class 3).
Tax class 2
Who is it for?
Single parents (mother or father) who live together with their child in one household.
Characteristics:
Similar to tax class 1
Includes an additional tax relief for single parents (Entlastungsbetrag)
This relief is approximately €4,260 per year (according to the example figures).
Tax class 3
Who is it for?
Married couples when one partner earns significantly more than the other.
Combination:
Almost always used together with tax class 5 (one spouse in class 3, the other in class 5).
Characteristics:
The higher-earning spouse in tax class 3 pays much lower monthly income tax
The idea is to reduce the overall tax burden of the household.
Tax class 4
Who is it for?
Married couples with similar income levels (both partners working – “Doppelverdiener”).
Characteristics:
Both spouses are treated equally from a tax perspective
The income tax deduction is distributed more or less evenly
Makes sense if the incomes are not very different.
Tax class 5
Who is it for?
Married couples where the other spouse is in tax class 3.
Characteristics:
The spouse in class 5 has relatively high monthly tax deductions
This class is usually assigned to the lower-earning partner
Works in combination with class 3 to optimize the joint tax burden of the couple.
Tax class 6
Who is it for?
For a second or additional job that has its own payroll.
Characteristics:
The highest level of tax withholding
No personal allowances are applied in this class
It is used to prevent underpayment of tax in cases of multiple jobs.
Practical examples
Single person with one job and a monthly salary
→ Tax class 1
Moderate tax burden
No child allowances.
Single mother living with her only child
→ Tax class 2
She benefits from an additional tax relief for single parents (~€4,260 per year).
Married couple where one partner works and the other does not (or earns very little)
→ Working partner: tax class 3
→ Non-working or very low-earning partner: tax class 5
Aim: minimize the total tax burden of the family.
Married couple where both partners earn similar salaries
→ Both partners in tax class 4
The tax deduction is balanced and neither spouse is heavily favored or disadvantaged.
Person with two jobs
→ Main job: appropriate tax class (e.g. 1 for singles)
→ Second job: tax class 6
For the second job, full tax deductions without allowances are applied to avoid tax evasion.
Does the tax class affect the total annual tax?
It affects the monthly amount of tax withheld – not the final tax bill.
The tax class only controls how much Lohnsteuer is deducted from your salary during the year.
Your final tax liability is calculated in your annual tax return (Steuererklärung).
If too much tax was withheld during the year, you will usually receive a tax refund.
If too little was withheld, you may face an additional tax payment.
Can you change your tax class?
Yes, a change of tax class (Steuerklassenwechsel) is possible in certain situations.
Typical reasons and actions:
Marriage
Change from tax class 1 to 3/5 or 4/4, depending on income distribution.
Divorce or separation
Return to tax class 1 or 2 (if you are a single parent).
Birth of a child for a single parent
Change from tax class 1 to tax class 2.
Significant income difference between spouses
Change from 4/4 to 3/5.
Second job added
The new job is automatically registered in tax class 6.
To change your tax class, you must submit a request to the Finanzamt, usually using the form:
“Antrag auf Steuerklassenwechsel” (application for change of tax class).
Useful terms
Steuerklasse – tax class
Lohnsteuer – income tax deducted directly from your salary
Entlastungsbetrag – tax relief amount (for example, for single parents)
Steuerklassenwechsel – change of tax class
Doppelverdiener – couple in which both partners are working and earn their own income
Summary
Your tax class determines how much income tax is withheld monthly from your salary.
It does not change your final annual tax liability, as this is recalculated in your tax return.
For married couples, the combinations 3/5 and 4/4 are especially important and should be chosen according to income levels.
You can change your tax class when your family situation or employment situation changes.
Tax class 6 is used for additional jobs and comes with the highest deductions, as no personal allowances are applied.
Editorial note
The editorial team behind this website aims to provide accurate and well-researched information, based on intensive research and multiple sources. However, mistakes and uncertainties can never be completely ruled out, and some details may change over time.
For this reason, the information in this article should be considered as a first, non-binding point of reference. For reliable, up-to-date and legally binding advice, please always consult the responsible authorities, such as your local Finanzamt or a qualified tax adviser.
