Ministry of Labour, Social, Family Affairs and Integration
Bank Account, Insurance & Taxes Tax Classes
The tax office assigns a tax class to the employee. There are six tax classes in Germany. The tax classes assist the employer in the process of calculating the wage tax of an employee.
Hamburg Welcome Portal – Living - Bank Account, Insurance & Taxes – Tax Classes
The tax class depends primarily on the family status. Changes in personal circumstances (e.g. marriage, divorce or the death of the spouse) cause an amendment of your tax class.
Note: Couples can choose from three combinations of tax classes. The choice of the combination depends on their income. Please contact a tax consultant if you have further questions.
Which tax class is for whom?
(In particular cases, deviations are possible.)
|Tax class I|
|Tax class II||single parents|
|Tax class III||married couples / registered partners|
Tax class III is reserved for the spouse / partner with the higher income. The other spouse / partner is assigned to tax class V.
|Tax class IV||married couples / registered partners|
Both spouses can be assigned to tax class IV if they earn about the same amount.
|Tax class V||married couples / registered partners|
Tax class V is reserved for the spouse / partner with the lower income. The other spouse / partner is assigned to tax class III.
|Tax class VI||single and married persons who have a second job or more|
For further information please contact the tax office which is responsible for your district. To find the responsible tax office, please enter your registered address in the authority finder (Behördenfinder).