– Update:
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 Salary | Income 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% |
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.