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💶 Brutto-Netto Calculator — Steuerklasse II (Tax Class 2)

Net pay from gross for 2026 in Steuerklasse II — the class for single parents (Alleinerziehende). It adds the Entlastungsbetrag für Alleinerziehende (€4,260) before wage tax, on top of the Class I allowances. Updated 2026 rates.

Class II — Single parent (Alleinerziehend)
Other tax classes: SK 1 · SK 2 · SK 3 · SK 4 · SK 5 · SK 6 · All classes
Advanced options — private insurance (PKV), child allowances, age
⚠️ Guidance only. Wage tax, solidarity surcharge and church tax follow the official 2026 Programmablaufplan (PAP) and match the Federal Ministry of Finance calculator to the cent. Statutory (GKV) or private (PKV) health insurance, child allowances (Kinderfreibeträge) for Soli/church tax, and your age are set under Advanced options; for PKV the “Krankenversicherung” line shows your entered contribution, you can mark pension or unemployment insurance as exempt (e.g. civil servants/Beamte), and you can add a monthly Freibetrag. It does not model Versorgungsbezüge, mid-year changes or other special cases. For payroll-exact figures consult your employer or a Steuerberater.

How Steuerklasse II works in 2026

Steuerklasse II is for single parents who live alone with at least one child for whom they receive child benefit (Kindergeld) and the child allowance. On top of everything in Class I, it grants the Entlastungsbetrag für Alleinerziehende — €4,260 for the first child for 2026 — which is deducted from your wage before income tax, lowering your monthly withholding.

Who qualifies for Class II?

You must be a genuine single parent: no other adult in the household (with limited exceptions), entitled to child benefit, and the child is registered at your address. You normally have to apply for Class II — it is not assigned automatically when you have a child.

The Entlastungsbetrag

The relief is €4,260 for the first child and an extra €240 per additional child. This calculator models the standard €4,260 first-child relief that is built into the Class II withholding tables; additional-child increases are usually claimed via a Freibetrag or the tax return.

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Important Note: This tool is intended to provide estimates and should not be used as a substitute for professional advice. Information generated by these calculators may be incomplete and does not account for all individual circumstances. Always seek the counsel of a certified expert (such as a financial advisor, healthcare provider, or licensed engineer) before taking action based on these results.

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