1. Enter both people's details
Check monthly gross pay, state and long-term care insurance details for both. If you have children, add the confirmed ELStAM child allowance factor for alternative tax classes.
Compare German tax classes
Compare two people's monthly take-home pay and the household total for III/V, IV/IV and IV with a confirmed factor. A higher monthly net does not mean lower annual income tax.
GermanyGerman tax rules
2026 rulesFor the 2026 tax year
Compare optionsIndividual & household net
Free to useNo sign-up needed
RESULT · HOUSEHOLD NET PAY
Monthly household totals · indicative calculation
| Combination | Total net per month | Projected yearly net (12 months) | Annual wage tax withheld | Difference from entered annual income tax (not a refund) |
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On small screens, scroll the results table sideways. Individual amounts are shown below it.
Understanding the calculation and limits
The joint annual income tax is generally the same across these combinations. Only wage-tax withholding changes. A higher monthly net is not a tax saving.
The annual projection assumes 12 identical monthly salaries. The optional wage-tax difference only compares projected withholding with your independently calculated joint annual income tax; it is not a refund forecast. Solidarity surcharge, church tax, other income and reliefs are not fully assessed here. Your tax return and assessment notice determine the final outcome.
Indicative calculation. Not tax advice.
Important: Choosing different tax classes changes monthly wage-tax withholding, not joint annual income tax.
Scope for 2026: Married couples or registered partners with regular wages, statutory insurance and 12 equal monthly salaries. Minijobs, private health insurance, one-off payments and additional PVA child discounts (1–4) are not covered.
For both people, please open “More personal details” and answer the childless surcharge question explicitly. Tax classes change ongoing withholding, not the final joint annual tax by themselves.
How to use this comparison
2. Compare the take-home pay split
Review the household's combined monthly net and the amounts for Person A and B. You can assign tax class III independently of your current tax classes.
3. Check the factor and tax return
Apply for an official factor through Mein ELSTER if needed. A tax return may be required when both spouses earn wages and class V or IV with factor is used.
Frequently asked questions about German tax classes
Does III/V permanently reduce our income tax?
No. Tax classes first affect monthly wage-tax withholding. Joint annual income tax is determined in the annual assessment. A higher monthly net does not guarantee a tax saving.
What is different about IV/IV with a factor?
This method adjusts payroll withholding using a factor issued by the tax office. This tool requires a confirmed factor and does not create an official factor decision.
Why is a comparison row missing when we have children?
Changing, for example, from class V to IV may require a confirmed ZKF for solidarity surcharge and church tax. Without it, the affected row is not calculated; supported rows remain available.
Do we need to submit a tax return?
If both spouses receive wages and class V or IV with factor is used for at least part of the year, §46(2)(3a) EStG may require a tax return. Check your individual situation.
What else changes besides monthly net pay?
The split of monthly wage-tax withholding can change. Some wage-replacement benefits, such as parental allowance, may also depend on tax class. These are not calculated here.
Official sources
§39f EStG — factor method · §46 EStG — income-tax assessment · Baden-Württemberg church tax 2026 (Bad Wimpfen) · German Federal Family Portal — tax classes