The wage tax class determines how much wage tax your employer deducts from your gross salary every month. It appears on your payslip and depends mainly on your marital status. If you are starting your first job, you should know which class applies and why before your first payslip arrives.
Short answer: There are six wage tax classes, I to VI. They are set out in § 38b of the Income Tax Act (Einkommensteuergesetz, EStG) and depend on marital status, single-parent status and the number of employment relationships held at the same time. Single people are usually in class I. The class only controls the monthly deductions. How much tax you actually owe at the end of the year is determined by the tax assessment.
The most important points
- There are the wage tax classes I to VI, set out in § 38b EStG.
- The class depends on marital status, single-parent status and simultaneous employment relationships.
- The Federal Central Tax Office (Bundeszentralamt für Steuern) generally assigns the class automatically (§ 39e EStG).
- The class determines the monthly deduction, not your final tax liability.
- Deviations are only possible on application and with the official form.
Which wage tax classes are there?
The classes are not a judgement of you as a person, but a classification based on legal characteristics. The overview shows the typical cases.
| Class | Typical case | Basis |
|---|---|---|
| I | Single people, as well as married (for example permanently separated), divorced or widowed people who do not meet the requirements for class III or IV | § 38b(1) no. 1 EStG |
| II | As class I, plus the relief amount for single parents (Entlastungsbetrag) | § 38b(1) no. 2 EStG |
| III | Married people whose spouse is in class V, certain widowed and divorced people | § 38b(1) no. 3 EStG |
| IV | Married people where both spouses are subject to unlimited tax liability and do not live permanently apart | § 38b(1) no. 4 EStG |
| V | Counterpart to class IV, where the spouse is classified in class III on joint application of both spouses | § 38b(1) no. 5 EStG |
| VI | A second or further simultaneous employment | § 38b(1) no. 6 EStG |
Who sets the class, and how can it be changed?
You do not choose the class yourself. The Federal Central Tax Office generally forms the electronic wage tax deduction characteristics automatically and provides them to your employer (§ 39e EStG). A different classification is only possible on your application. The application must be made on the official form and signed by hand (§ 38b(3) EStG). For married couples, one spouse’s application is enough to change from class III or V to class IV, and both are then classified in class IV (§ 38b(3) sentence 2 EStG). Classification in class III and V, by contrast, requires a joint application by both spouses (§ 38b(1) sentence 2 nos. 3 and 5 EStG).
To check your class:
- Open your current payslip and find the tax class entry.
- Compare it with the table above and with your actual marital status.
- If you marry, divorce or separate, check the class again, because changes in marital status affect the classification.
- If the class is wrong, contact your tax office (Finanzamt).
What the class has to do with your tax return
Wage tax is an advance payment on your income tax. Whether you owe money at the end of the year or get money back depends on your total annual income and your deductions. A tax return reconciles this. It takes into account the employee lump sum (Arbeitnehmer-Pauschbetrag), which is EUR 1,230 a year for 2026 (§ 9a EStG). It applies even if you do not prove individual work-related expenses.
Frequently asked questions
Which class do I have as a student with a part-time job?
Without a partner and without single-parent status, you are usually in class I. If you hold two employment relationships at the same time, the second employer deducts tax under class VI (§ 38b(1) no. 6 EStG). Whether your part-time job also affects social insurance is explained in our guide to the working student exemption (Werkstudentenprivileg).
Does my class change when I get married?
The classification follows your marital status. Spouses who are both subject to unlimited tax liability and do not live permanently apart are initially both placed in class IV; classes III and V exist only on joint application of both spouses. Whether classes III and V or class IV make more sense for a married couple depends on the incomes of both partners. You should weigh this up with the tax office or a tax adviser, because it affects the monthly deductions and a possible back payment.
Do I have to register the class myself?
No. The class is generally assigned automatically. You only need to act if it does not match your situation or you want a different classification. For that you need the official form from the tax office.
What happens if the class is unfavourable?
Then too much or too little wage tax is deducted each month. The tax assessment corrects this if you file a tax return. If too little tax has been withheld, you may have to pay money back at the end of the year, so plan for that.
What should you do now?
- Check which class is listed on your payslip.
- Compare it with your marital status and your employment relationships.
- If there is a mismatch, contact the responsible tax office and use the official form.
- If you have several jobs, plan for a possible back payment and remember your tax return.
Related reading
- Student Job 20-Hour Rule, Pension and Semester Breaks
- Working Student Exemption: Definition, Rules and Example
- Internship After Graduation: Minimum Wage and Deductions
- Master or Work: Which Path Pays Off More?
Sources: Income Tax Act (EStG) § 38b, wage tax classes, Income Tax Act (EStG) § 39e, wage tax deduction characteristics, Income Tax Act (EStG) § 9a, employee lump sum (all accessed October 2026).
Last updated: October 2026. This guide is general information and not individual advice.
