Tax Categories in Germany

There are 6 tax so called classes with different lump sums according to the circumstances.

Category I
Those single or separated, but not falling into either category II or III.

Category II
Single and separated, with a child, entitling them to a child’s allowance

Category III
Married employee. Tax rate is based on the married couple tariff (tax is calculated from half of the taxable income and then doubled)