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Tax classes for couples Germany

Which tax classes should we choose as a couple?

Example

Most net pay each month

III/V
The classes change how much is withheld each month, not what the couple owes for the year. What they decide is the cash in the month, the refund or back-payment, and benefits computed from the net pay.As of · 2026 wage-tax and income-tax tariff

Both gross salaries

Married or in a civil partnership, both employed, assessed jointly.

Most net pay each month

III/V €4,712 a month for the household. Over the year the tax owed is the same in every combination: what differs is how much is withheld now and settled with the return.
ClassesNet a month, bothWage tax withheld a yearWith the return
IV/IV€4,640€10,050€318 back
III/V€4,712€9,190€542 to pay
V/III€4,365€13,351€3,619 back
IV/IV with factor (factor 0.97)€4,667€9,728€4 to pay

What this answers

How the classes move cash between the month and the return

III/V withholds less from the higher earner and more from the lower one; it often leaves a back-payment and obliges the couple to file a return. IV/IV with factor withholds about what the joint assessment will ask, so little is left to settle.

Why it matters beyond the month

Benefits follow the net pay

Elterngeld, Krankengeld and Arbeitslosengeld are computed from the net pay, so the class held months before decides them. A change shortly before such a benefit is checked by the office that pays it.