Tax Classes Overview 2026
| Tax Class | For whom? | Specifics |
|---|---|---|
| I | Single, Divorced, Widowed | Standard tax class |
| II | Single Parents | Relief amount: €4,260 |
| III | Married (Sole/Main Earner) | Most favorable tax class |
| IV | Married (Both Working) | For similar incomes |
| V | Married (Partner in III) | Highest deductions |
| VI | Second or Side Job | No allowances |
Tip: Change Tax Class
Married couples can change their tax class combination once a year. The change is possible until November 30th and takes effect the following year.
Frequently Asked Questions
Which tax class do I have as a single person?
As a single person without children, you automatically have Tax Class I. This is the standard tax class for everyone who is not married.
When is the III/V combination worthwhile?
The III/V combination is worthwhile when one partner earns significantly more (about 60% or more of the total income). The higher earner takes Tax Class III, the other V.
Can I change my tax class online?
Yes, you can apply for a tax class change via ELSTER (elster.de) online or at your local tax office. The change is possible once per year.
What does Tax Class VI mean?
Tax Class VI applies to second or side jobs. No allowances are considered here, so deductions are highest. The main job keeps the normal tax class.