If you marry shortly after graduating, the question of the right tax class at the start of your career in Germany comes up quickly. Many assume that married couples automatically move to tax class 4, or that class 1 stays in place. The rules are clearer than they sound. This guide explains them based on the Income Tax Act and shows when a choice can make sense.
Short answer: Under section 38b of the Income Tax Act (EStG), couples who live together are placed in tax class IV by default, not class 1. Classes III and V are available only through a joint application. Class I applies to married people only if the conditions for III or IV are not met, for example after a permanent separation (last updated October 2026).
The Most Important Points at a Glance
- After marriage, tax class IV is the default for both partners as long as nothing is applied for.
- Classes III and V exist only as a joint choice. Wage tax is then distributed differently between the partners.
- Class I applies to married people only in exceptions, for example after a permanent separation.
- Social insurance contributions (Sozialabgaben) do not change with the tax class. Only wage tax shifts.
- The tax class is an advance payment. The final income tax is settled in your income tax return.
What the Law Says About Married Couples
The Income Tax Act places every employee in a tax class for the wage tax deduction. For married couples who do not live permanently apart, section 38b subsection 1 EStG provides classes IV, V and III. The default rule is that both spouses are placed in class IV. On a joint application, one spouse can be placed in class III and the other in class V.
Class IV also applies when one spouse receives no wages and no application for class III has been made. Class I, by contrast, is intended for single people and applies to married people only where the conditions for III or IV are not met. If you remain in class 1 after marriage, it is worth checking whether your entry is still correct.
Which Tax Class Applies in Which Situation
The table shows how the statutory rules apply to the most common situations. The entries refer to the placement for the wage tax deduction.
| Situation | Tax class under section 38b EStG | Note |
|---|---|---|
| Married, both working, no application | IV and IV | The default rule for spouses living together |
| Married, joint application | III and V | Wage tax is distributed differently between the partners |
| Married, one partner without wages | IV, unless a class III application is made | The application concerns the earning partner |
| Married, permanently living apart | I | The conditions for III or IV are not met |
| Married, change from III or V to IV | IV and IV | Possible on application by one partner, then both move to IV |
The table follows the statutory rules. In individual cases, the exact marital status, place of residence and wage situation matter. If you are unsure, the competent tax office or a tax adviser can help.
When a Choice of III and V Can Make Sense
Choosing III and V is not a question of right or wrong. It shifts the monthly wage tax between the partners. The partner in class III has lower deductions on the payslip, while the partner in class V has higher ones. The total wage tax does not necessarily stay the same, and that can show up at year end in the income tax return.
Whether III and V pays off for you depends on income, deductions such as work-related expenses and special expenses, and on who needs the higher monthly net amount. There is no general answer, so a calculation comparing both options is useful. A common drawback is that the partner in class V receives less net pay each month and may face an additional payment at year end.
Worked Example: Social Insurance Stays the Same
The tax class affects only wage tax, not social insurance. Health, long-term care and pension contributions follow gross pay and fixed rates. An example makes this clear.
Assumption: 4,000 euros gross per month, childless and over 23 years old. The rates come from the GKV-Spitzenverband fact sheet (last updated January 2026). Unemployment insurance is not included.
| Contribution | Employee share | Amount per month |
|---|---|---|
| Health insurance including the average additional contribution | 8.75 percent | 350.00 euros |
| Pension insurance | 9.30 percent | 372.00 euros |
| Long-term care insurance including the childless surcharge | 2.40 percent | 96.00 euros |
| Total without unemployment insurance | 20.45 percent | 818.00 euros |
These 818 euros are the same in class III, IV or V. Only wage tax differs, and it is deliberately not calculated here. For your own figure, use the official calculator of the Federal Ministry of Finance and enter gross pay and tax class.
How to Apply for a Change
A change of tax class after marriage requires an application. The law states that applications must be made on the official form and signed by hand (section 38b subsection 3 EStG). In certain cases one partner alone can apply, for example to move from III or V to IV.
- Decide with your partner whether IV and IV or III and V suits you, and compare both options for one year.
- Obtain the official form for the application and complete it in full.
- Sign the application by hand and submit it to the competent office on time.
- Check your payslip after one or two months to confirm that the new tax class has been applied.
Frequently Asked Questions
Do I stay in tax class 1 automatically after marriage?
No. For spouses who live together, the default is tax class IV. Married people receive class I only if the conditions for III or IV are not met. If you still have class I after your marriage, check your entry.
Is class IV for both partners always the better option?
Not necessarily. IV and IV is the default and often fits couples with similar incomes. Whether III and V is more favourable depends on the income gap and personal deductions. A one-year comparison gives you the best basis for the decision.
Does my partner have to agree?
For III and V, a joint choice is required. A change from III or V to IV can be requested by one spouse, after which both are placed in class IV (section 38b subsection 3 EStG).
Does the tax class change my total tax?
The tax class spreads the wage tax over the months, but it does not set the final tax. The actual tax is determined in the income tax assessment. That can produce a refund or a payment, which is not entirely independent of the class you chose.
How does a side job affect my tax class?
Wages from a second or further employment are placed in tax class VI under section 38b EStG. The tax class of your main job stays unaffected. Whether a side job triggers wage tax at all, and how it fits with studying or family insurance, is explained in the German guide on side jobs and taxes (in German). The English overview on part-time jobs and taxes is also available.
What You Should Do Now
- Check which tax class is printed on your current payslip.
- Discuss with your partner whether IV and IV or III and V suits you, based on a one-year comparison.
- Submit the application on the official form if you decide to change.
- Check your next payslip and plan for your tax return.
Related Guides
- Part-Time Jobs and Taxes for Students in Germany
- Taxes for Students: When You Pay and When You Do Not
- First Salary After Graduation in Germany: What Is Realistic
- Stating Your Salary Expectation: When and How
- Tax Class When Starting Work in Germany
Sources: Section 38b of the German Income Tax Act (gesetze-im-internet.de, retrieved October 2026); Federal Ministry of Finance, tax calculator (retrieved October 2026); GKV-Spitzenverband, fact sheet on 2026 calculation values (January 2026).
Last updated: October 2026. This guide is general information, not individual advice.
