Steuerklasse (German tax class)
One of six categories that determines how much Lohnsteuer is withheld each month from German payroll.
Steuerklassen are Germany's six payroll-tax categories. The category assigned by the Finanzamt determines the monthly Lohnsteuer-withholding amount, the Solidaritätszuschlag exemption, and access to certain benefits. The classes:
SK I — single, divorced, or widowed without a child (default for most full-time workers). SK II — single parent with at least one dependent child. SK III / V — married couples where one earns substantially more than the other (III for the higher, V for the lower). SK IV — married couples earning roughly equal amounts; optional Faktor variant tunes withholding. SK VI — secondary job (Nebenjob) once you already have a primary in I-V.
Annual income tax owed at the end of the year is identical across classes — the Steuerklasse only affects monthly cashflow vs the end-year Steuerausgleich. The Germany calculator on this site models SK I in v1; SK II-VI ship in a future release.
Calculator pages that use this term
See also
- Grundfreibetrag (German basic tax-free allowance) — The annual income amount that is fully exempt from German income tax — €12,348 for 2026.
- Spitzensteuersatz (German top marginal rate) — The 42% peak marginal rate of German income tax — kicks in around €68,481 of taxable income (2026).
- Marginal tax rate — The percentage paid in tax on the next unit of income earned — distinct from the average effective rate.