What is German church tax (Kirchensteuer)?
Church tax is a surcharge on income tax paid by members of recognized religious communities in Germany (primarily Catholic and Protestant churches). It is automatically withheld by your employer and amounts to 8% (Bayern, Baden-Württemberg) or 9% (all other states) of your income tax.
How do I stop paying church tax?
To stop paying church tax, you must formally leave the church (Kirchenaustritt) at the local civil registry office (Standesamt) or district court (Amtsgericht), depending on the state. There is usually a small administrative fee of €10-€60. The change takes effect from the following month.
Is church tax deductible?
Yes, church tax paid is fully deductible as a Sonderausgabe (special expense) in your annual tax return. This effectively reduces your taxable income for the following year, partially offsetting the church tax cost. The actual savings depend on your marginal tax rate.
Disclaimer: These calculations are estimates based on 2025 German tax rules and should not be considered professional tax advice. Consult a Steuerberater for your specific situation.
How Kirchensteuer works, how much it costs, and how to opt out
What is Kirchensteuer and who pays it?
Kirchensteuer (church tax) is a tax collected by the state on behalf of recognised churches. You pay it if you are a registered member of the Catholic Church, the Protestant Church (Evangelische Kirche), or certain other religious communities. It is deducted directly from your salary along with income tax. About 50 million people in Germany pay church tax.
How much is church tax?
Church tax is 8% of your income tax in Bavaria and Baden-Württemberg, or 9% in all other states. For example, if your annual income tax is €8,000, you pay €640 (at 8%) or €720 (at 9%) in church tax. On a €50,000 salary in North Rhine-Westphalia, church tax works out to roughly €1,200 per year.
Is church tax deductible from your income?
Yes, church tax is fully deductible as a Sonderausgabe (special expense) on your income tax return. If you pay €1,000 in church tax, this reduces your taxable income by €1,000. At a marginal tax rate of 35%, the net cost of that €1,000 church tax is effectively €650. This makes the real burden lower than the headline rate.
How do you leave the church and stop paying?
You leave the church by visiting your local Standesamt (registry office) or Amtsgericht (local court), depending on your state. You need to bring your ID card and pay a small fee, usually between €25 and €60. Church tax stops from the month after your exit is registered. The process takes about 15 minutes.
Does church tax apply to investment income too?
Yes, church tax is also charged on investment income subject to the Abgeltungsteuer. Your bank automatically withholds 8% or 9% church tax on top of the 25% capital gains tax. The total rate becomes about 27.82% (in 9% states) or 27.51% (in 8% states) including Solidaritätszuschlag. Your bank checks your church membership via the BZSt database.
What is the Kirchensteuer cap (Kappung)?
Most states cap church tax at 2.75% to 4% of your taxable income (not of the tax itself). This protects high earners from paying excessive amounts. For example, if you earn €200,000 and the cap is 3.5%, your church tax is limited to €7,000 even though 9% of your income tax would be higher. Not all states apply a cap.
Bundesfinanzministerium-Aligned: Based on 2025 Bundesfinanzministerium rates and thresholds. For personal advice, speak to a qualified Steuerberater (tax adviser).
Disclaimer: This calculator provides estimates based on current German tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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