Double Net Income Calculator

In the Double Net Income Calculator, you can fill in your and your spouse’s or partner’s income as well as you can evaluate what would be your net salary after switching workplaces or getting a raise. For all tax classes, the calculator evaluates the net income of two persons and displays it on a chart. These charts provide a complete picture of the two net salaries in Germany after taxes and social contributions. You can see how much you would earn if you changed tax brackets (e.g. because you are planning to get married, divorced, etc.), or you get a salary increase. The calculator is based on the German income tax system.

We have also a single-person income tax calculator if you are looking for that.

Person 1

%

Person 2

%

Combined net income

Person 1

Person 2

Click on the bar chart to get a breakout of the incomes, social contributions, and taxes.

If you enter a value higher than zero in the “Child benefit” dropdown list, tax class 2 will also be taken into account in the chart.

Tax Classes

Employment income is taxed at source, according to the tax class of the individual’s status. Tax Classes vary in nature depending on the applicable tax exemption threshold. Married couples can choose a combination of Class III/V or Class IV/IV. In the former case, the higher-earning spouse gets twice the basic tax-free rate. In the latter case, both spouses are taxed according to the standard exemption rate. The choice of tax class is only important for withholding tax, and therefore for immediately disposable income. Tax refunds are not affected by the choice of tax class after an income tax assessment is made a few months after the end of the tax year. In addition, employers are also responsible for deducting contributions to the social security system at source.

Tax Classes (Lohnsteuerklasse):

  • Class I: Single, widowed, civil partnership, divorced, spouse living abroad or legally separated.
  • Class II: Single parents.
  • Class III: Married, one spouse has a significantly higher income than the other spouse and lives in Germany.
  • Class IV: Married, both spouses have a similar wages, reside in Germany, and are not separated.
  • Class V: Married, but one of them, at the request of both spouses, is classified as tax Class III.
  • Class VI: Workers who receive multiple wages from multiple employers.

A combination of tax Classes III and V for married couples is only possible if both spouses are resident in Germany. If your spouse is still waiting for their visa in your home country, you will be classified in tax Class I and you can apply for a change of tax class as soon as your spouse is also registered in Germany.

Tax Classes For Married Couples

When a married couple files their taxes together, they always pay the same amount of tax as if their income was evenly divided between both partners and they were both taxed in Tax Class I. The total taxes will be no higher than if you filed separately. A married couple’s different class combinations simply change who pays how much and when.

If there is a single earner, the Tax Class combination of III/V simplifies taxes because the correct taxes are deducted up front during the year. If the partner in tax class V also earns money, it is possible to accumulate a tax debt during the year, which will be settled with your tax returns.

Tax Class combination of IV/IV without factor computes upfront deductions as if both partners were in Tax Class I. However, if they earned different amounts, they may be overpaying taxes, in which case a tax declaration is advantageous in order to recover the overpaid taxes.

Tax Class combination of IV/IV with factor adjusts upfront deductions based on expected income, so that there is a marginal difference between paid and expected taxes after filing the tax return. This requires a little more paperwork to declare the expected income, but it is often regarded as fair and ideal because both partners have the same effective tax rate.