Tax Class Optimizer for Couples

Tax class 3/5 is beneficial when one partner earns significantly more than the other (rule of thumb: at least 60/40 of combined income). The main earner in class 3 has more net pay each month. Note: both together pay the same annual tax — a year-end repayment may be due.

The Faktor method (tax class 4 with factor) calculates an individual factor for each partner so that monthly deductions match the actual annual tax liability. It prevents year-end repayments and is especially fair for couples with different incomes.

The Faktor method is applied for at the local tax office (Finanzamt) and stored in ELStAM (electronic wage tax deduction features). The factor ranges from 0.001 to 0.999 and is recalculated annually.

No. The annual tax for a married couple is the same regardless of the tax class combination — it is based on combined income using the Splitting method. The tax class only affects how the monthly advance payment is split between partners.

It depends on the income ratio. If both partners earn similar amounts, 4/4 is often sensible. With a large income gap, 3/5 can bring the main earner more net pay — but the partner in class 5 faces higher deductions. Our calculator shows you the direct comparison.

Yes, since 2020 a tax class change is possible multiple times a year. The change is requested at the tax office (Finanzamt) and takes effect from the following month.

Tax class 4/4 with the Faktor method distributes the tax burden more fairly between both partners and avoids large year-end repayments. The 3/5 combination gives the main earner more monthly net pay, but can result in a repayment at year end.