Part of the topic: 💶 Taxes & salary
Tax class calculator for married couples
Enter both gross salaries. The calculator compares the monthly net pay of both partners for IV/IV, III/V and V/III using the official 2026 wage-tax algorithm – so you can see which combination leaves more money each month.
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🔒 Runs entirely in your browser – nothing you enter is uploaded or stored.
How to use it
- Enter both partners' monthly gross salaries.
- Choose federal state, church tax, children and the health insurance additional rate.
- Compare the net pay of each combination – the best one is highlighted.
When does which combination make sense?
IV/IV suits couples with similar incomes: each pays roughly the wage tax that is also due after the tax return. III/V pays off when one partner earns much more – the higher earner gets both allowances in class III, the other pays correspondingly more in class V, so more money is usually left each month.
At the end of the year only the joint income tax under the splitting tariff counts. Overpaid wage tax is refunded, underpaid tax must be paid back. The factor method (IV/IV with factor) spreads the tax more precisely and avoids large back-payments.
Worked example
Partner A €4,500, partner B €2,000 gross, NRW, no church tax, no children: III/V gives €4,488.09 joint net, €140.16 more per month than IV/IV (€4,347.93). The annual tax is the same; the difference is settled in the tax return.
Last checked: October 2026 · Based on: German wage-tax flowchart (PAP) 2026; §§ 38b, 39f EStG. Found a mistake? Use the form below – we fix confirmed errors and update the date.
Frequently asked questions
Is III/V better than IV/IV?
III/V gives more net pay during the year if incomes differ a lot (roughly 60/40 or more). The annual tax is the same – it is settled in the tax return, where III/V often leads to a back-payment.
Do we have to file a tax return with III/V?
Yes. Couples with III/V (or IV with factor) are obliged to file an income-tax return.
How do we change tax class?
Apply online via ELSTER or with the form at your tax office. Since 2024 a change is possible several times a year.