The same gross salary run through all six Steuerklassen — and, for couples, the combined monthly effect of III/V versus IV/IV. Remember: your class changes the monthly withholding, never the final annual tax.
In short: on a €60,000 salary (one child, no church tax), monthly net runs from about €2,808 in class V/VI to €3,554 in class III (class I sits between them at €3,177). Class III is not "less tax" — it is less withholding, balanced by the partner's class V over-withholding and settled in the annual return. Couples earning €60,000 + €30,000 keep about €1,098 more per year in their payslips under III/V than under IV/IV.
| Tax class | Who it is for | Net / month | Net / year |
|---|---|---|---|
| I | Single | — | — |
| II | Single parent | — | — |
| III | Married, higher earner | — | — |
| IV | Married, similar incomes | — | — |
| V | Married, lower earner (partner in III) | — | — |
| VI | Second job | — | — |
| Couple combination (combined, both salaries) | Net / month | Net / year |
|---|---|---|
| III / V | — | — |
| IV / IV | — | — |
| III/V advantage in payslips | — | — |
Worked example (€60,000, one child, no church tax): class I nets €38,124 a year; class II €39,531; class III €42,642; class V €33,693. Add a €30,000 partner: III/V pays out €60,706 combined against IV/IV's €59,608 — €1,098 more across the year's payslips, settled later in the annual return.
I single · II single parent · III married higher earner · IV married, similar incomes · V married lower earner (partner in III) · VI second job.
No — only the monthly withholding. The annual return settles the difference; III/V couples must file one.
Unequal incomes: III/V usually improves monthly cash flow. Similar incomes: IV/IV is simpler and avoids a year-end repayment. The final annual tax is identical.
Both withhold without the personal allowance and are approximated identically in this estimator; real payroll can differ slightly between them.
Couples can change their combination once a year via the Finanzamt or ELSTER, effective for future payslips.