What church tax is

In Germany, members of certain religious communities pay church tax (Kirchensteuer). It applies to the Catholic Church, the Protestant churches (Evangelische Kirche), and some other registered communities. The state collects it for them through your payslip.

You do not have to be practising to pay it. What counts is that you are registered as a member. Many foreigners are registered as a member automatically when they sign up at the registration office (Einwohnermeldeamt) if they list a religion on the form.

How much you pay

Church tax is a percentage of your income tax, not of your income. The rate is:

  • 8% in Bavaria and Baden-Württemberg
  • 9% in the rest of Germany

So if your income tax for the year is €10,000, church tax is €800 in Bavaria or €900 in Berlin. For someone earning around €50,000, it often comes to a few hundred euros a year. For a higher earner it becomes far more.

The church tax is also affected by the solidarity surcharge and by tax rules for children, which is why the real figure can differ slightly from the simple percentage.

Does it also apply to capital gains?

Yes. If you are a church member, the withholding tax on investment income can carry church tax as well. Your bank will deduct it when it withholds the 25% tax on dividends and gains.

How to leave the church

You can leave at any time. The process depends on the state:

  • In most states you make a declaration at the local court (Amtsgericht) or at the registration office (Standesamt).
  • A few states require a notary.
  • A fee applies in many states, usually around €30, though it varies from free to a higher amount.

You will usually need your ID and, in some states, an appointment. You receive a certificate. Church tax stops from the end of the month in which you leave, in most cases.

Things to think about first

  • Leaving the church can limit things like church weddings, funerals, godparent roles and employment in church run organisations.
  • Some employers in church run hospitals, schools and charities may have requirements about membership.
  • If you are not sure whether you are registered, check your payslip or tax card for a code that shows religious affiliation.

How to check whether you pay it

Look at your payslip for the line Kirchensteuer. If it shows an amount, you pay. If the line is blank, you are not registered. You can also check your electronic tax data (ELStAM) via the ELSTER portal.

If you wrongly appear as a member

If you never joined, ask your local registration office to correct it. If you did join and the registration is old, ask your church to confirm the date. You may be able to correct a past error through the tax office.

Use the Germany salary calculator to see how church tax changes your take-home pay.

A worked example, and the deduction you can claim

Take a worker in Berlin with an income tax bill of €12,000. At 9%, church tax is €1,080. In Bavaria at 8% it would be €960. Church tax is a deductible special expense (Sonderausgabe) in your tax return, so the real cost is lower than the bill. If your marginal tax rate is around 30%, the €1,080 costs you about €756 after the deduction.

Some states also allow a cap on church tax at a share of your taxable income if you apply for it, which mainly helps higher earners. Ask your tax office whether the cap applies in your state. Leaving the church stops the tax from the end of the month you leave, so the saving starts almost at once.

Questions people ask

Will leaving save me a lot of money? At 9% of income tax, someone paying €6,000 in income tax would save €540 a year. Higher earners save much more.

Does church tax apply to my employer's pay? It is deducted by your employer from your wages when you are registered, and shown on your payslip.

Can I rejoin later? Yes. Most churches allow you to rejoin, though the process depends on the church.

Does my spouse pay if I do? If only one spouse is a member, church tax is based on that spouse's share of the household tax, not the full amount.

Is church tax deductible? Yes. It is a special expense in your tax return, which reduces what you pay.

Do I have to pay if I am not religious? Only if you are registered as a member. If your registration form listed a religion when you moved, check it and correct it if it is wrong.