Tax class I (Steuerklasse 1) is the standard class for single, divorced and widowed persons (without custody of children). It provides the basic allowances: Grundfreibetrag, professional expenses allowance and special expenses allowance.
Who is in tax class I?
- Single persons without children
- Divorced and separated persons (from the following year)
- Widowed persons (from the second year after bereavement)
- Employees with multiple employers (second job: class VI)
Example tax burden
At 3,500 € gross (class I, no church tax): approx. 386 €/month wage tax + solidarity surcharge.
Sources: § 38b EStG, LStR.