German Church Tax (Kirchensteuer) Calculator
Authoritative church tax calculator Germany. Instantly compute Kirchensteuer at 8% or 9% for all German states using your assessed income tax or a quick estimate. Includes optional cap (Kappung) and capital gains module.
Input your details
Use this expert-built tool to compute your annual and monthly German church tax with the correct state rate, optional cap, and capital gains overlay.
If you are not a member of a church that levies church tax, your Kirchensteuer is €0.
Used to estimate church tax on capital gains at 2.0% (8% states) or 2.25% (9% states). Solidarity surcharge is slightly reduced if church tax is withheld.
How to Use This Calculator
Enter your membership status, select the correct federal state, and provide either your assessed income tax or a quick taxable income estimate. Optionally enable the cap (Kappung) and add any capital income subject to the 25% flat tax.
- Choose the church membership that applies to you so the tool knows whether to compute Kirchensteuer at all.
- Pick your federal state (Bavaria or Baden-Württemberg for 8%; all others for 9%).
- Provide either your Einkommensteuer from the tax assessment or a taxable income × average rate estimate.
- Activate the cap only if it applies and you know the relevant percentage and taxable income.
- Include capital income to see the additional church tax and solidarity surcharge on investment gains.
Methodology
The calculator multiplies the chosen state rate (0.08 / 0.09) by the assessed income tax or estimated tax base, applies the cap if enabled, and proration spreads the outcome over twelve months. Capital gains are treated as 25% taxable income with the same rate applied, and the solidarity surcharge reflects the reduced amount when church tax is withheld.
- Membership toggles whether a rate applies; non-members always see €0 church tax.
- The quick estimate multiplies taxable income (zvE) by the average tax rate you supply.
- The cap limits church tax to a percentage of taxable income when provided.
- Capital gains are taxed at the same rate on 25% of that income, with a slight solidarity surcharge relief.
Full original guide (expanded)
Data Source and Methodology
Authoritative data sources:
- Bundeszentralamt für Steuern (Federal Central Tax Office, BZSt) – Kirchensteuer. Accessed 2025. Direct link: https://www.bzst.de/DE/Unternehmen/Kirchensteuer/kirchensteuer_node.html
- Einkommensteuergesetz (EStG) §32a – Income tax computation. Current text: https://www.gesetze-im-internet.de/estg/__32a.html
Tutti i calcoli si basano rigorosamente sulle formule e sui dati forniti da questa fonte.
The Formula Explained
Church tax on assessed income tax:
$$ K = r \times \mathrm{ESt} $$
where the rate is
$$ r = \begin{cases} 0.08 & \text{for Bavaria and Baden\text{-}W\uuml;rttemberg} \\ 0.09 & \text{for all other federal states} \end{cases} $$
Optional cap (Kappung):
$$ K_{\mathrm{final}} = \min\left( K,\; c \times \mathrm{zvE} \right) $$
Church tax on capital gains (with 25% flat tax):
$$ K_{\mathrm{capital}} = r \times 0.25 \times C $$
Monthly amount:
$$ K_{\mathrm{month}} = \dfrac{K_{\mathrm{final}}}{12} $$
Glossary of Variables
| Symbol / Field | Meaning |
|---|---|
| r | Church tax rate: 0.08 (Bavaria, Baden-Württemberg) or 0.09 (other states) |
| ESt | Assessed income tax (annual) from your tax assessment |
| zvE | Taxable income (zu versteuerndes Einkommen) |
| c | Cap percentage (e.g., 0.03 for 3%), if applicable in your region |
| C | Capital investment income subject to 25% flat tax (after the allowance) |
| K | Calculated church tax before any cap |
| K_{final} | Church tax after applying an optional cap |
| K_{month} | Monthly church tax (K_{final} ÷ 12) |
How It Works: A Step-by-Step Example
- Select state: Berlin (rate r = 0.09).
- Membership: Yes.
- Base: Assessed income tax (ESt) = €6,800.
- No cap applied.
- Calculation: K = r × ESt = 0.09 × 6,800 = €612.00. Monthly = €612 ÷ 12 = €51.00.
- Optional capital income: If C = €2,000, then K_capital = 0.09 × 0.25 × 2,000 = €45.00.
Frequently Asked Questions (FAQ)
Do I pay church tax if I opt out or leave the church?
No. If you are not a member of a church that levies church tax, your Kirchensteuer is €0. You generally need to officially deregister (Kirchenaustritt) with local authorities.
Is the rate always 8% or 9%?
Yes. By law and long-standing practice, it is 8% in Bavaria and Baden-Württemberg, and 9% in all other states. The percentage is applied to your assessed income tax, not to income itself.
What is the cap (Kappung) and do I qualify?
Some states/dioceses cap church tax at a share of your taxable income (often around 3%). It is usually applied upon request and may require proof. Rules and thresholds vary; contact your diocese or tax office.
Does church tax affect the solidarity surcharge?
On capital gains, the solidarity surcharge (5.5% of the 25% tax) is slightly reduced if church tax is withheld. The calculator shows an estimate of this effect.
Why does the calculator ask for assessed income tax?
Church tax is a percentage of assessed income tax (ESt). Using your ESt from the tax assessment yields the most accurate result. The quick estimate is provided for convenience only.
Can I use gross salary instead?
Gross salary alone is not a reliable base for church tax because deductions and allowances significantly affect assessed income tax. Use your ESt or a trusted full income tax calculator first.
Is this calculator suitable for joint filing?
Yes, if you input the household’s assessed income tax. The church tax is then computed on that amount.
Formula (LaTeX) + variables + units
K = r × ESt
r = \begin{cases} 0.08 & \text{for Bavaria and Baden-W\uuml;rttemberg} \\
0.09 & \text{for all other federal states} \end{cases}
K_{final} = min(K, c × zvE)
K_capital = r × 0.25 × C
K_month = K_final ÷ 12
- https://www.bzst.de/DE/Unternehmen/Kirchensteuer/kirchensteuer_node.html — bzst.de · Accessed 2026-01-19
https://www.bzst.de/DE/Unternehmen/Kirchensteuer/kirchensteuer_node.html - https://www.gesetze-im-internet.de/estg/__32a.html — gesetze-im-internet.de · Accessed 2026-01-19
https://www.gesetze-im-internet.de/estg/__32a.html
Last code update: 2026-01-19
- Initial audit spec draft generated from HTML extraction (review required).
- Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
- Confirm sources are authoritative and relevant to the calculator methodology.