Germany · Tax basics
German tax class percentages: what you keep in classes 1 to 6
On a €4,500 monthly salary in 2026 you keep about 64% in tax class 1, 72% in class 3 and only 54% in class 5. The class changes how much tax your employer withholds each month, not how much tax you owe for the year: the tax return settles the difference.
Net pay as a share of gross, 2026
| Monthly gross | Class 1 and 4 | Class 2 | Class 3 | Class 5 | Class 6 |
|---|---|---|---|---|---|
| €2,500 | 71% | 75% | 78% | 60% | 58% |
| €3,500 | 67% | 70% | 75% | 56% | 55% |
| €4,500 | 64% | 67% | 72% | 54% | 53% |
| €6,000 | 61% | 63% | 68% | 52% | 51% |
Net pay per month
| Monthly gross | Class 1 and 4 | Class 2 | Class 3 | Class 5 | Class 6 |
|---|---|---|---|---|---|
| €2,500 | €1,769 | €1,869 | €1,956 | €1,490 | €1,446 |
| €3,500 | €2,333 | €2,448 | €2,628 | €1,959 | €1,916 |
| €4,500 | €2,870 | €3,001 | €3,221 | €2,408 | €2,363 |
| €6,000 | €3,640 | €3,793 | €4,094 | €3,090 | €3,046 |
Our estimates for 2026: statutory health insurance with a 2.9% average add-on rate, no church tax, no children except in class 2 (one child). Class 6 is for a second job, shown here as if the whole salary were taxed in class 6. Payroll software uses a slightly different allowance for social contributions, so your payslip can differ by a few euros.
Income tax withheld per month
| Monthly gross | Class 1 and 4 | Class 2 | Class 3 | Class 5 | Class 6 |
|---|---|---|---|---|---|
| €2,500 | €188 | €103 | €0 | €466 | €511 |
| €3,500 | €406 | €312 | €111 | €780 | €823 |
| €4,500 | €651 | €547 | €301 | €1,114 | €1,158 |
| €6,000 | €1,076 | €958 | €622 | €1,625 | €1,670 |
Income tax plus solidarity surcharge. Social contributions (about 21% of gross up to the ceilings) are the same in every class.
Why the percentages differ
- Class 1 (single) and class 4 (married, similar incomes): the normal basic allowance of €12,348.
- Class 2: single parents get an extra €4,260 allowance.
- Class 3: the higher earner in a couple gets both partners’ basic allowances, so much less is withheld.
- Class 5: the partner of someone in class 3 gets no basic allowance, so tax starts from the first euro.
- Class 6: a second job, with no allowances at all.
Class 3 and 5 is not a tax saving by itself
A couple with one high and one low salary often picks 3/5 because it maximises monthly cash. But the couple’s total tax for the year is the same as with 4/4; with 3/5 you are more likely to owe money after the tax return, and you must file one. The factor method (4/4 with a factor) spreads the tax more fairly between you. See our guide to German tax classes.
Calculate your net salary in Germany →
Sources
This guide is general information based on the tax rules we could verify for 2026, not tax or financial advice. Rules change and personal situations differ, so check with the tax authority or a qualified adviser before you act. Spotted a mistake? Email [email protected].