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Tax Class Comparison (Germany)

Compare tax class combinations 3/5, 4/4, and 5/3 to find the most favorable option for you and your partner.

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No

Recommendation

Tax Class Steuerklasse 3/5

Savings

€4,848.00

Partner 1 Tax (Class 3)
€5,700.00
Partner 2 Tax (Class 5)
€4,217.00
Total
€9,917.00
Partner 1 Tax (Class 4)
€10,548.00
Partner 2 Tax (Class 4)
€4,217.00
Total
€14,765.00
Partner 1 Tax (Class 5)
€10,548.00
Partner 2 Tax (Class 3)
€870.00
Total
€11,418.00

Related Calculators

What Is the Tax Class Comparison?

The tax class comparison helps married couples and registered partners in Germany find the optimal tax class combination. Married couples can choose between combinations 3/5, 4/4, and 5/3. The choice of tax class affects the monthly wage tax and therefore the net salary of both partners.

The Three Tax Class Combinations

With the 3/5 combination, the higher earner receives the more favorable tax class 3 with a double basic allowance, while the partner with the lower income is taxed more heavily in class 5. The 4/4 combination treats both partners equally and is particularly suitable when incomes are similar. With 5/3, the distribution is reversed: partner 1 receives class 5, partner 2 the more favorable class 3.

When Does Each Combination Pay Off?

The greater the income difference between both partners, the more the 3/5 (or 5/3) combination can save. If both partners earn roughly the same, the 4/4 combination is usually the most favorable. Important: The tax class choice only affects the monthly wage tax. The final tax liability is determined in the annual income tax return. A switch is especially worthwhile if you need more net income each month.

Church Tax and Federal State

Church tax is 9% of wage tax in most German federal states. In Bavaria and Baden-Wuerttemberg, it is only 8%. Enable church tax and select your state to include the correct rate in the calculation.

How to Switch Your Tax Class

You can request a tax class change at your local tax office (Finanzamt). Since 2020, changes are allowed multiple times per year. The new rate takes effect from the following month. Use this calculator to check whether the switch is beneficial for you and your partner before applying.

Frequently Asked Questions

A tax class change is beneficial when the incomes of both partners differ significantly. In this case, the 3/5 combination can lead to a lower monthly tax burden than the 4/4 combination. The calculator shows you the optimal combination.
With 3/5, the higher earner (class 3) pays less wage tax while the lower earner (class 5) pays more. With 4/4, both partners are taxed equally. The total burden can differ significantly depending on the income ratio.
Yes, with the 3/5 combination, filing a joint tax return is mandatory. With 4/4, there is no obligation, but it may be worthwhile as the annual tax can differ from the wage tax withheld.
Since 2020, tax class changes are allowed multiple times per year in Germany. The change is requested at your local tax office (Finanzamt) and takes effect from the following month.
No. All calculations run entirely in your browser. No data is transmitted to or stored on any server.

All calculations are for general informational purposes only. Not financial, tax, or legal advice. No guarantee of accuracy. Use at your own risk. Full disclaimer