For married couples and registered partners
Choosing tax classes 2026: IV/IV or III/V?
Married couples choose between IV/IV and III/V. The choice only changes the monthly withholding; the final tax follows from the joint tax return.
Result
| Tax classes A / B | Net A + B | Combined |
|---|
Explanation
For each combination we calculate both monthly salaries in full under the 2026 PAP. III/V usually gives more each month when incomes differ a lot. The factor method (IV/IV with factor) spreads tax more precisely but is not calculated here. Wage replacement benefits such as parental allowance and unemployment benefit also depend on the tax class.
Note: an indication, not legal or tax advice
This calculation is based on the general statutory rules and the values published for 2026. It is not legal, tax or payroll advice. Collective agreements, employment contracts and works agreements may provide more favourable rules.
Sources and values used
| Item | Value | Source |
|---|---|---|
| Tax classes for spouses | III/V or IV/IV (also with factor) | EStG, § 38b (Lohnsteuerklassen) (in German) |
| Mandatory tax return | with III/V or IV with factor | EStG, § 46 (Veranlagung bei Arbeitnehmern) (in German) |
| Income tax and solidarity surcharge | official 2026 algorithm | BMF – Programmablaufplan 2026 für die maschinelle Lohnsteuerberechnung (XML-Pseudocode Lohnsteuer2026, Version 1.0, Stand 23.10.2025) (in German) |
| Church tax | 8% (BY, BW) or 9% of income tax | EKD – Kirchensteuer: Hebesatz 8 % (Bayern, Baden-Württemberg) bzw. 9 % der Lohn- und Einkommensteuer (in German) |
| Further source | EStG, § 26 (Veranlagung von Ehegatten) (in German) | |
Sources checked on 15 October 2026.