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💶 Brutto-Netto Calculator — Steuerklasse V (Tax Class 5)

Net pay from gross for 2026 in Steuerklasse V — the married lower-earner class, paired with a Class III spouse. It withholds the most wage tax and is computed exactly per the official §39b comparison procedure. Updated 2026 rates.

Class V — Married, lower earner (paired with III)
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 V works in 2026

Steuerklasse V is taken by the lower-earning spouse when the couple chooses the III/V combination. Because the basic allowance has already been front-loaded into the Class III partner, Class V applies no basic allowance and withholds the most wage tax of any class for a given salary.

The §39b comparison procedure

Class V wage tax is not a simple tariff lookup: it uses the special comparison procedure in §39b Abs. 2 Satz 7 EStG, which compares the tax at 125% and 75% of the wage and applies a minimum rate of 14%. This calculator implements that procedure exactly per the official 2026 Programmablaufplan, so the Class V figure is precise, not an estimate.

Why the net looks low

The high Class V withholding is intentional: it offsets the very low withholding of the Class III partner so the couple's combined monthly deductions roughly match the joint tax. Look at both incomes together with the Steuerklassen-Kombination calculator rather than judging Class V in isolation.

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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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