Your tax class (Steuerklasse) decides how much salary tax you pay. It does not affect how much income tax you pay. It only affects how much income tax you pay in advance, as salary tax.
There are 6 tax classes (Steuerklassen).
- Tax class 1
If you are not married, and you are not in any other tax class. - Tax class 2
If you are not married, and you raise children alone. You get more tax benefits. - Tax class 3
If you are married, and you earn more than your spouse. If you are in tax class 3, your spouse is in tax class 5. - Tax class 4
If you are married, and you and your spouse have similar incomes. If you are in tax class 4, your spouse is also in tax class 4. - Tax class 5
If you are married, and you earn less than your spouse. If you are in tax class 5, your spouse is in tax class 3. - Tax class 6
This is the tax class for a second job. If you don’t have a tax ID, your employer might put you in tax class 6. You have no tax benefits, and you pay more salary tax.
Your tax class depends on your situation. If you are self-employed, you usually don’t have a tax class, because you don’t pay salary tax.