III/V vs IV/IV — how to choose in 2026
Married couples and registered partners in Germany can split their tax classes in three ways: IV/IV (the default), IV/IV with a Faktor, or III/V. The choice does not change your total tax — it only changes how much wage tax is withheld from each spouse each month. The annual tax return reconciles everything to the same joint liability.
III / V
The higher earner takes Class III (splitting tariff, lowest withholding) and the lower earner takes Class V (no allowance, highest withholding). The couple keeps more cash each month when incomes are clearly unequal, but the strong monthly advantage often means a back-payment in the return — and couples on III/V must file one.
IV / IV
Each spouse is taxed like a single person in Class IV. Monthly withholding closely matches the final tax, so there are fewer surprises. The optional Faktor adds the splitting advantage proportionally for even tighter accuracy. IV/IV (with Faktor) is the standard recommendation for couples with similar incomes.
Which puts more in your pocket now?
Use the calculator above: it computes each spouse's net under both combinations and shows the monthly difference. Remember that "more monthly cash" with III/V is essentially an interest-free advance on your refund — the joint annual tax is the same either way.
Related Calculators
- German Salary Calculator (Brutto-Netto) — Full net-pay calculator for any single Steuerklasse.
- Steuerklasse III · Steuerklasse V · Steuerklasse IV — Per-class calculators.
- Bonus / Sonderzahlung Net — Net of a one-off bonus or 13th-month salary.