Tax Class Calculator
Find the optimal tax class combination for you and your partner
As of September 2026Basis: §§ 38b, 39f EStG, 2026 algorithmCalculated in your browser – your inputs are not transmitted and are kept on this device only if you choose
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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.
RZ-26 · headon.pro
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 / partner | Basic parental allowance | Unemployment 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.
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?
- 1After marriageCheck the optimal combination
- 2When salaries changeA new salary ratio requires an adjustment
- 3Before parental leaveSwitch to class III for higher parental allowance
- 4In case of unemploymentClass 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. For parental allowance, the tax class that applied in the majority of the 12 months of the assessment period counts (§ 2c (3) BEEG) – expectant mothers should therefore switch at least 7 months before the start of maternity protection leave, not just 7 months before the birth.
Frequently asked questions about the tax class calculator
Everything you need to know about choosing tax classes for married couples
What tax classes are available 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.
When is tax class III/V worthwhile?
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.
What is the difference between IV/IV and IV/IV with factor?
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.
Does the tax class affect the annual tax?
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.
How often can you change your tax class?
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.
Which tax class for parental allowance?
If parental allowance is planned, the partner who will receive it should switch to tax class III as early as possible. The new class only counts if it applied in the majority of the 12 months of the assessment period (§ 2c (3) BEEG) – for expectant mothers, the change must therefore take effect at least 7 months before the start of maternity protection leave. Parental allowance is calculated from net income - a higher net income through class III leads to higher parental allowance.