– Update:
Good to know
- Tax class 2 is for single parents who live with their child in the same apartment or house
Tax Class 2 (Steuerklasse 2) is Reserved for Single Parents
Many parents raise their children alone.
Tax class 2 is reserved for single parents (employees) with children.
To be entitled to this tax class, you must meet the following requirements set out:
- You are employed or pay social security contributions
- You live with your child in a shared apartment or house
- You are unmarried
- You are entitled to child benefit or a child allowance
- You do not share a household with another adult
Link Section 24b Entlastungsbetrag für Alleinerziehende – Einkommensteuergesetz (EStG)
If your child is registered with you and the other parent, the person who receives the child benefit is entitled to the tax class 2. You can also be entitled to tax class 2 for adopted and foster children if you meet the above requirements.
If an adult child also lives with you, but is not entitled to child benefit or child allowance and makes a financial contribution to the household, you cannot claim the relief amount.
In conclusion, the prerequisite for tax class 2 is that at least one minor child lives in the household for whom child benefit or a child allowance is claimed. But, no other adult must live in the same home who could also act as a legal guardian.
You must apply for a change to Tax class 2.
Tax class 2 – Wage Tax Calculation
The amount of income tax (Einkommensteuer) for tax class 2 – the gross salary 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 € | 0 € | 0% |
| 2,000 € | 47 € | 2.35% |
| 2,500 € | 145 € | 5.8% |
| 3,000 € | 252 € | 8.4% |
| 3,500 € | 367 € | 10.49% |
| 4,000 € | 490 € | 12.25% |
| 4,500 € | 621 € | 13.8% |
| 5,000 € | 760 € | 15.2% |
The tax amount in the table is shown only in euros, without euro cents.
Must-Read Info
Link to the article about the Tax Classes in Germany.
In the articles about Tax Class 1 and Tax Class 6, find details about these tax brackets.