Tax Class 1 (Steuerklasse 1)

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Steuerklasse 1 Deutschland - Tax Class 1 Germany - Porezna grupa 1 Njemačka

Good to know

  • Tax class 1 is the entry-level bracket for most employees, as it applies to childless and single people

Who gets Tax Class 1 in Germany?

Tax class 1 (Steuerklasse 1) in Germany applies to childless, single, divorced, and married people who live permanently separated from their spouses. Widowed individuals also belong to this tax class, but only after the second year after the partner’s death.

Tax class 1 – childless, single, divorced, widowed, married (but live permanently separated from the spouses).

You Moved to Germany

If you moved to Germany from abroad and your spouse still lives in a non-EU country, you belong to tax class 1 (Steuerklasse 1).

You Live Abroad

Tax class 1 applies to you if you permanently live abroad, but you are a subject to income tax in Germany because you also generate income in Germany.

Change of Tax Class 1

You can leave tax class 1 when you have a child, get married, or start living in a partnership.

Tax class 1 – Wage Tax Calculation

The amount of income tax (Einkommensteuer) for tax bracket 1 in Germany when the gross salary is between €1,000 and €5,000. This payroll tax calculation is valid in 2023. The parameters for calculating the tax are:

  • Church tax deduction: no
  • Pension insurance: statutory (West)
  • Health insurance: statutory
  • Nursing insurance: without surcharge, not Saxony
  • Additional contribution rate of the GKV: 0.00 %
Gross SalaryIncome Tax €Income Tax %
1,000 €0 €0%
1,500 €30 €2%
2,000 €131 €6.55%
2,500 €237 €9.48%
3,000 €351 €11.7%
3,500 €473 €13.51%
4,000 €603 €15.08%
4,500 €740 €16.44%
5,000 €886 €17.72%
Calculation of income tax in euros and percentage for tax class 1 in the 2023

The tax amount in the table is shown only in euros, without euro cents.

Must-Read Info

You can find more details about tax classes in Germany in the article What is Tax Class (Steuerklasse).

More about tax brackets in the articles Tax Class 2, Tax Class 3 and Tax Class 6.

Info about the tax-free basis can be found in the article Basic Tax-Free Allowance (Grundfreibetrag) in Germany.

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Tax Class 1 (Steuerklasse 1)
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