Current for 2026•As of: July 2026

Tax Class Calculator find the optimal class.

Find the optimal tax class combination for you and your partner

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Scan fills in Partner 1 — please enter Partner 2's values manually.

Partner 1

15,000 EUR200,000 EUR

Partner 2

0 EUR200,000 EUR

Tax classes for married couples:

  • III/V: Higher earner = III (less income tax), partner = V (more income tax)
  • IV/IV: Both equal, for similar salaries
  • IV/IV with factor: Most precise distribution, minimal additional payment

Recommended tax classes

IV / IV with factor

5,432.09 € combined net / month

All tax class combinations compared

III / V

5,392.33 €

+235.16 €/month

V / III

5,157.17 €

IV / IV

5,371.17 €

+214.00 €/month

IV / IV with factor

5,432.09 €

+274.92 €/month

Why this recommendation?

IV/IV with factor offers a good compromise: higher monthly net income than IV/IV, but a lower additional payment than III/V.

Salary difference: 33%

Your marriage splitting advantage

212.00 EUR / year

compared to individual assessment (tax class I / I)

Actual annual tax (splitting tariff)

Combined taxable income75,718.00 EUR
Income tax (splitting)13,078.00 EUR

Important note:

The tax class only affects the monthly income tax, not the actual annual tax. The tax return is always settled using the splitting tariff. Any additional payment or refund balances out the difference.

Important note

These calculations are for non-binding information only and do not replace professional tax advice. All information without guarantee. Learn more

Sources & calculation basis

Our calculations are based on the following official sources (as of: July 2026):

Related guides

First Tax Return

The right tax class for married couples

After marriage you are automatically assigned tax class IV. However, you can change the combination at any time. Choosing the right tax class affects your monthly net income, but not your actual annual tax liability.

The three tax class combinations

III/V or V/III
In this combination, the higher earner chooses tax class III and pays significantly less monthly income tax. The partner with the lower salary chooses class V and pays correspondingly more. The result: higher combined monthly net income, but often an additional payment when filing the tax return.
IV/IV (standard)
Both partners pay income tax as if they were single. This combination suits similar salaries. It is the safest option, since the monthly income tax is often close to the actual annual tax.
IV/IV with factor
The tax office calculates an individual factor that distributes the income tax more precisely between both partners. The factor takes marriage splitting into account and leads to minimal additional payments or refunds. Ideal for couples with different salaries who want to avoid a large additional payment.

The marriage splitting advantage

Regardless of the tax class chosen, married couples benefit from marriage splitting (Ehegattensplitting) when filing their tax return. The combined income is halved, the tax on it is calculated, and then doubled. The greater the salary difference, the greater the advantage. Use our income tax calculator for a detailed calculation.

When should you change your tax class?

  1. After marriage: Check the optimal combination
  2. When salaries change: A new salary ratio requires an adjustment
  3. Before parental leave: Switch to class III for higher parental allowance
  4. In case of unemployment: Class III for higher unemployment benefit

Tax class and wage replacement benefits

Parental allowance, unemployment benefit and short-time work allowance are calculated from net income. Switching to tax class III in good time can significantly increase these benefits. Plan the change at least 7 months in advance, since the tax office looks at the last 12 months.

Frequently asked questions about the tax class calculator

Everything you need to know about choosing tax classes for married couples

Married couples can choose between three combinations: III/V (or V/III), IV/IV and IV/IV with factor. With III/V, the partner in class III pays less monthly income tax, while the partner in class V pays correspondingly more. With IV/IV, both pay the same amount. With IV/IV with factor, the tax is distributed more precisely.

The III/V combination is worthwhile with large salary differences (from around a 40% difference). The higher earner chooses class III and therefore has more net income per month. However, this can lead to an additional payment at the end of the year if the monthly income tax paid was too low.

With IV/IV, both partners pay income tax as if they were single. With IV/IV with factor, an individual factor is calculated that distributes the income tax more precisely between both partners. The factor takes marriage splitting into account and thereby minimizes additional payments or refunds at the end of the year.

No, the tax class only affects the monthly income tax, not the actual annual tax. The tax return is always settled using the splitting tariff - regardless of the tax class. The difference between the income tax paid and the actual annual tax results in an additional payment or a refund.

Since 2020, married couples can change their tax class several times a year. The application must be submitted to the tax office. A change is especially useful for major life events (marriage, divorce, unemployment). The new tax class applies from the month after the change.

If parental allowance is planned, the partner who will receive it should switch to tax class III in good time (at least 7 months before the birth). Parental allowance is calculated from net income - a higher net income through class III leads to higher parental allowance.
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