German Church Tax (Kirchensteuer) Calculator
Use this expert-built tool to calculate your German church tax with precision. It’s designed for residents across all German states, supports the correct 8% or 9% rate, and lets you compute from your assessed income tax or a quick estimate. Optional features include cap (Kappung) and capital gains.
Calculator
Results
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
$$ r = \begin{cases} 0.08 & \text{for Bavaria and Baden\text{-}Württemberg} \\ 0.09 & \text{for all other federal states} \end{cases} $$
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.