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Tax Class Calculator 2026

Which German tax class combination gives you as a couple the most net pay per month? Compare IV/IV, III/V and V/III — including the factor method.

100% freeNo data storedUpdated for 2026

Important: this is only about monthly liquidity

Your choice of tax class does NOT change the amount of your annual tax — that is only finalised through your income tax return. III/V merely shifts when and to whom the money flows during the year, and usually triggers a mandatory tax return with a possible back payment. Not tax advice.

Partners' income

€
€

Tax & region

Recommended tax class combination

III / V

Higher earner III, lower earner V

Combined net per month

€4,722.84

Higher earner

III

€4,000.00

Lower earner

V

€2,500.00

Extra liquidity vs. IV/IV

per month

€318.67

per year

€3,824.04

Combined monthly net by combination

All combinations compared

Tax classCombined monthly netDifference
IV / IVBoth class IV€4,404.17-€318.67
III / VBest combinationHigher earner III, lower earner V€4,722.84—
V / IIIHigher earner V, lower earner III€4,581.25-€141.59

IV/IV with factor

The factor method distributes income tax fairly between both partners: each pays roughly the share that matches their income during the year. That usually avoids a back payment at year-end while still giving more monthly net than plain IV/IV.

Estimated factor (approximation)

0.979

Approximate value based on the simplified splitting tariff. Your tax office calculates the exact factor from the registered annual gross wages.

What to know before you choose

  • The class choice does not change your annual tax, only your monthly payout. Overpaid wage tax comes back via the tax return; underpaid tax has to be paid back.
  • The III/V combination almost always triggers a mandatory income tax return — and, depending on the split, a back payment. Plan a buffer.
  • The tax class affects wage replacement benefits such as parental allowance, sick pay, unemployment and short-time work benefits, which are based on net pay. Switching to a favourable class in good time before parental leave or unemployment can mean real money.
  • This calculation is a non-binding orientation with flat assumptions (statutory health and pension insurance, 2.9% additional contribution) and does not replace tax advice.

Important: this is only about monthly liquidity

Your choice of tax class does NOT change the amount of your annual tax — that is only finalised through your income tax return. III/V merely shifts when and to whom the money flows during the year, and usually triggers a mandatory tax return with a possible back payment. Not tax advice.

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Guide: Tax classes for couples

Everything on combinations, the factor method, switching and parental allowance

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Frequently Asked Questions

No. Choosing a tax class does not change your annual tax. For married couples it is finalised through income splitting in the tax return, regardless of whether you had IV/IV or III/V during the year. The class choice only determines how much wage tax is withheld each month — your liquidity. Overpaid tax is refunded, underpaid tax must be paid back.

With IV/IV both partners are taxed like single people — each keeps their full basic allowance. With III/V the higher earner in class III gets the doubled basic allowance and therefore pays much less wage tax monthly; the lower earner in class V pays disproportionately more. On balance III/V often leaves the couple with more monthly net, but a back payment looms. IV/IV is more even and produces fewer surprises.

III/V mainly brings more monthly liquidity when the partners' incomes differ significantly — a rule of thumb is roughly 60:40 or more. The higher earner takes class III, the lower earner class V. With almost equal incomes III/V brings hardly any liquidity advantage and only creates unnecessary back-payment risk. Our calculator shows for your actual figures which combination yields the highest combined net.

With the factor method both partners stay in class IV, but the tax office additionally enters a factor below 1. This factor ensures the monthly withheld wage tax already roughly matches the expected joint annual tax. The tax burden is thus distributed fairly according to income, there is more monthly net than with plain IV/IV and usually no nasty surprise at year-end. The factor is calculated from your annual gross wages and is valid for two years.

Yes. The III/V combination (and likewise the factor method) triggers an obligation to file an income tax return. The reason: because monthly wage tax in this combination can be systematically too low, the tax office wants to check the actual tax at year-end. Expect that a back payment may be due and set money aside for it. With IV/IV without a factor this filing obligation usually does not apply.

Married couples can change their tax class several times a year. The application is filed with the tax office (form for changing the tax class of spouses/civil partners), nowadays usually electronically. A change generally takes effect from the month after the application. Timing matters before wage replacement benefits: for the highest possible parental allowance the switch should be made well before the start of the maternity protection period. Allow several months' lead time here.

Parental allowance is based on the average net pay of the twelve months before the birth (or before maternity protection). Whoever is in a more favourable tax class during that period and therefore has a higher net also receives more parental allowance. For the parent who will draw the parental allowance, switching to a lower tax class (e.g. III) in good time can pay off. The change must, however, be made early enough to take effect within the assessment period.

The calculator uses the 2026 income tax tariff (§ 32a EStG) and current social insurance rates and computes each combination separately for both partners. It makes flat assumptions: statutory health and pension insurance, a 2.9 percent additional contribution and no individual allowances. For comparing the combinations and the monthly liquidity this is very meaningful. The final annual tax, however, depends on your individual assessment — this calculation is non-binding and does not replace tax advice.