Which Steuerklasse (tax class) applies to me in Germany?

Germany uses Steuerklassen (tax classes I through VI) to determine how much Lohnsteuer is withheld from your salary. Your employer applies the withholding rate for your Steuerklasse to your gross salary each pay period.

Class I: Single, widowed, divorced, or permanently separated. Standard rate.

Class II: Single parent raising at least one child in the household alone. Entitles you to a single-parent relief (Entlastungsbetrag).

Class III: Married or civil partner, used by the higher-earning spouse. Very low withholding rate because it assumes the lower-earning spouse takes Class V.

Class IV: Married, both spouses with similar income. Equivalent to two Class I filers.

Class V: The lower-earning married spouse when the other uses Class III. High withholding rate.

Class VI: Second or additional employment. Highest withholding rate, no allowances.

The III/V combination maximises take-home pay during the year for couples where incomes differ significantly, but it often results in a tax bill after the annual return because the total withholding was too low. The IV/IV combination (with the optional Faktor method) is more accurate and avoids year-end surprises. Your Steuerklasse is stored with your Finanzamt and applied electronically. You can request a change if your circumstances change (marriage, divorce, new job).