Your tax class when you start your first full-time job decides how much income tax your employer deducts from your gross salary every month. Whether your class is right depends mainly on your marital status and on whether you hold several jobs at the same time. This guide explains classes I to VI and shows what you should check.
Kurz beantwortet: Single graduates with one employer are normally placed in tax class I. Tax class II only applies with the single parent relief. Classes III and V are only available to married couples. The legal basis is section 38b of the German Income Tax Act (EStG), status October 2026.
Key points at a glance
- Single with one employer: tax class I is the standard case.
- Tax class II only applies if you receive the single parent relief. It is added on top of class I.
- Classes III and V exist only for married couples and need a joint application.
- Tax class VI applies to every additional employment you hold at the same time.
- A wrong class is usually corrected through your tax return. For tax year 2026 the deadline without a tax adviser is 2 August 2027.
Which tax classes exist?
The German Income Tax Act sorts employees into six tax classes (Steuerklassen). The rules are set out in section 38b EStG. Your employer receives your class electronically through the Lohnsteuerabzugsmerkmale (ELStAM), the electronic tax deduction features. The table shows which class fits which situation. German terms are given in brackets where they matter.
| Class | Applies to | Typical situation when starting work |
|---|---|---|
| I | Single people, and married, widowed or divorced people for whom III or IV does not apply | You are single and have one main job. This is the most common case. |
| II | As class I, plus the single parent relief (Entlastungsbetrag, section 24b EStG) | You live alone with a child and meet the conditions. |
| III | Married people where the spouse is placed in class V | Only for marriages with a joint application by both partners. |
| IV | Married people where both spouses are fully taxable and receive wages | The default for couples who both work. |
| V | The spouse in class IV, when the other spouse is placed in III | The counterpart to III, also requires a joint application. |
| VI | A second or further employment that runs at the same time | A second job alongside the main job. |
Class I: the normal case for graduates
If you are single and receive a fixed salary for the first time after your studies, your employer will normally place you in class I. That does not mean you pay more than someone else with the same salary. Classes I and II use the same basic tax table. Class II differs only through the single parent relief. What matters most is that the details your employer holds are correct.
Our guide to part-time jobs and taxes for students explains which deductions apply to student wages. Pay attention to the tax class entry in your first payslips, because differences usually show up right after the contract starts.
What changes with marriage?
Married couples can choose between the combinations IV/IV and III/V, or move back from III or V to IV. The pairing III/V needs a joint application by both partners. If both partners work and earn similar amounts, class IV usually stays in place. The move from III or V back to IV is also possible on the application of one spouse alone. The applications must be made on the official form and signed by hand.
Why the class affects your monthly net pay
The monthly wage tax deduction is only an advance payment. The final tax is only settled when the tax office assesses your income tax. An unfavourable class therefore does not automatically mean more tax at the end of the year. It rather shifts money between your monthly net pay and a later refund or back payment.
A rule of thumb for graduates: for single people, class I is the usual classification. Only when your marital status, children or employment change does a closer look at the class pay off.
What to do if the class does not fit?
A wrong entry usually shows at the first look at the payslip, for example when the wage tax is clearly higher or lower than you expected. Speak to the payroll or HR department first and ask them to explain the deductions. Whether a correction is needed and possible depends on your case. If in doubt, a question to the responsible tax office will help.
Three common misconceptions
Misconception one: class I means higher tax than class II. In fact both classes use the same basic tax table and differ only in the single parent relief. Misconception two: the employer chooses the class freely. In fact the employer applies the class that is recorded for you in the ELStAM. Misconception three: a tax class stays for life. If your marital status changes, for example through marriage, divorce or the death of a partner, the class must be checked again.
After a marriage, couples are generally placed in class IV unless they apply for something else. Check your payslip to see whether the change has already been applied. If not, contact the payroll department before the difference adds up over several months.
Your tax return as a safety net
If you have only one employer in the year you start work, your income tax return can recover wage tax paid in excess. For tax year 2026 the deadline without a tax adviser is 2 August 2027. The regular deadline of 31 July 2027 falls on a Saturday, so it moves to the next working day (section 149 para. 2 of the Fiscal Code, AO, together with section 108 para. 3 AO). With a tax adviser the deadline is extended to 29 February 2028.
Is the return worth it? That depends on your income, on work-related expenses such as travel costs or specialist literature, and on special expenses. Our guide to loss carryforward in studies shows the steps of a tax return.
Frequently asked questions
Can I choose my tax class freely?
Single people have no free choice between the classes. On application, a less favourable tax class can be formed instead (section 38b para. 3 EStG). This is an exception for special cases and should be discussed with the tax office beforehand.
Does tax class VI also apply to a mini-job?
A mini-job alongside your main job is a second employment. Class VI is often used for the wages from it (section 38b para. 1 no. 6 EStG). For mini-jobs, the employer can also pay the wage tax as a flat rate. In that case the tax class does not matter. Clarify the choice with your employer before you start.
What applies if I have a child?
Single parents can receive class II if they claim the single parent relief under section 24b EStG. Child benefit and child allowances work separately from this. The family benefits office (Familienkasse) pays child benefit. Our guide to child benefit for first training explains the conditions.
Do I get less net pay in class I than in class II?
The basic calculation is the same in classes I and II. The only difference is the single parent relief. If you are single and have no children, class I is the normal classification and not a disadvantage.
What to do now
- Check your payslip: is the tax class shown, and does it match your marital status?
- Clarify any difference with the payroll or HR department before you sign anything.
- Note the deadline for your 2026 tax return: 2 August 2027 without a tax adviser.
- If you have a second job, find out early which class is applied there.
Related guides
- Part-Time Jobs and Taxes for Students in Germany
- Loss Carryforward in Studies: Tax Return Step by Step
- Erste Gehaltsabrechnung verstehen: Brutto, Netto, Abzüge
- Minijob or Student Job: Limits in Figures Compared
Sources: Income Tax Act (EStG), section 38b, German text, accessed October 2026; Fiscal Code (AO), section 149, German text, accessed October 2026.
Last updated: October 2026. This guide is general information, not individual advice.
