How Steuerklasse IV works in 2026
Steuerklasse IV is the default for married couples and registered partners where both spouses earn roughly the same. Each spouse is taxed exactly like a single person in Class I — full basic allowance each, no splitting front-loaded into one partner — so the combined monthly withholding is close to the couple's final joint tax.
IV/IV vs IV/IV with Faktor
Plain IV/IV withholds like two singles. The optional Faktor method (IV/IV mit Faktor) applies your projected splitting advantage proportionally to each spouse, so the monthly withholding matches the expected joint tax even more closely and reduces surprises in the tax return. This calculator models plain Class IV; use the Steuerklassen-Kombination calculator to compare IV/IV against III/V.
When to prefer IV/IV
Choose IV/IV when both incomes are similar, when you want monthly take-home that mirrors the final tax, or to avoid the larger III/V swings. Since 2024–2026 reforms, IV/IV (with Faktor) has become the standard recommendation for many dual-earner couples.
Related Calculators
- German Salary Calculator (Brutto-Netto) — The full calculator with all six Steuerklassen.
- Steuerklassen-Kombination — Compare III/V vs IV/IV for married couples.
- Bonus / Sonderzahlung Net — Net of a one-off bonus or 13th-month salary.
- Minijob / Midijob — Net pay in the €603–€2,000 Übergangsbereich.