Ministry of Labour, Social, Family Affairs and Integration

Bank Account & Taxes Tax Classes

As an employee, you have to pay wage tax. The amount of wage tax depends on your wage and your tax class. Learn more about tax classes.

Tax Classes - Hamburg Welcome Portal

The tax classes assist the employer in the process of calculating the wage tax of an employee. There are six tax classes in Germany. The tax office assigns a tax class to the employee. 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                           
  • singles
  • unmarried couples
  • married persons with limited tax liability
  • permanently separated spouses (also when the spouse doesn’t live in Germany)
  • divorcees
  • pensioners
Tax class IIsingle parents
Tax class IIImarried couples / registered partners

Prerequisite:
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 IVmarried couples / registered partners

Prerequisite:
Both spouses can be assigned to tax class IV if they earn about the same amount.
Tax class Vmarried couples / registered partners

Prerequisite:
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 VIsingle 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).