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We live in , partner 1 , partner 2 church tax, children.

Scanning a payslip fills in partner 1 – please enter partner 2 yourself.

Recommended tax classes

IV / IV with factor

Together €5,432.10 net per month, about €13 to pay back at year end. IV/IV with factor is a good compromise: more monthly net pay than IV/IV, less back payment than III/V.

All combinations – joint net pay per monthPartner 1Partner 2

Tap a combination to compare it with the recommendation.

What you can do

  • Your income splitting advantage€212.00

    This much less income tax per year than with individual assessment (tax class I/I).

  • The tax class only spreads withholding tax over the year

    The actual annual tax is calculated with the splitting scale. A back payment or refund settles the difference.

Parental allowance and unemployment benefit by tax class

Wage replacement benefits are based on the net pay resulting from the tax class. If you will soon receive parental allowance or unemployment benefit, switching can pay off.

The benefit goes to

With III instead of IV: +€0.00 parental allowance and +€225.18 unemployment benefit per month

The partner then has class V and less net pay during the year; the annual tax evens out through the tax return.

Your class / partnerBasic parental allowanceUnemployment benefit
III / V€1,800.00€2,129.33
IV / IV€1,800.00€1,904.15
V / III€1,705.02€1,609.50
  • Parental allowance: the tax class that applied in most of the 12 months before the birth (or before maternity leave) counts – so switch at least 7 months in advance (Section 2c (3) BEEG).
  • Unemployment benefit: the class at the start of the year counts; a later switch only applies if the new classes match the ratio of the salaries or the benefit decreases as a result (Section 153 (2), (3) SGB III).
  • Short-time work allowance also depends on the tax class (Section 106 SGB III). Go to the short-time work allowance calculator
How this was calculated
Joint taxable income
€75,718.00
Actual annual tax (splitting scale)Income tax without solidarity surcharge – withholding tax is settled against it at year end
€13,078.00
Splitting advantage per year
€212.00
Salary gap
33%
Factor (§ 39f EStG)Annual tax divided by withholding tax under IV/IV, truncated to three decimals
0.947
  • III/V: higher earner in III (less withholding tax), partner in V (more withholding tax).
  • IV/IV: both the same, suitable for similar salaries.
  • IV/IV with factor: most accurate split, minimal back payment.

Basis: withholding tax under § 39b EStG (2026 algorithm), splitting scale § 32a (5) EStG, factor method § 39f EStG. Both partners over 23, statutory health insurance.

Tax Class Calculator by Rechnerzentrale(opens in a new tab)2026 values