Church tax

Kirchensteuer (church tax) is a surcharge of 8% (Bavaria/Baden-Württemberg) or 9% (all other federal states) on income tax in Germany – for members of the Catholic or Protestant church.

How much do you pay?

• At €40,000 gross (tax class I): approx. €450–550 church tax per year
• At €60,000 gross: approx. €1,000–1,200 per year
• At €80,000 gross: approx. €1,600–1,900 per year

The figures:

• Revenue 2024: approx. 12.6 billion euros for both churches together
• People leaving the church: over 500,000 per year (record)
• For the first time, Germany has more people without religious affiliation than church members

Leaving the church:

• At the registry office or local court (depending on the federal state)
• Cost: €0–35 (varies by federal state)
• Effect: no more church tax from the following month
• Note: church tax is also levied on capital income (in addition to the flat-rate withholding tax)

Church tax on capital income:

• Without church: 26.375% flat-rate withholding tax
• With church (9%): 27.995% total burden
• The bank pays the church tax automatically (since 2015)