German Church Tax Calculator: Kirchensteuer on Your Income Tax
Work out German church tax (Kirchensteuer) — the levy collected from registered members of certain churches — calculated as a percentage of your income tax, not your income.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | Church tax (Kirchensteuer) | Income tax net of church tax |
|---|---|---|
| 9% of €10,000 tax (€900) | 900 | 9,100 |
| 8% of €10,000 tax (Bavaria/BW) | 800 | 9,200 |
| 9% of €5,000 tax | 450 | 4,550 |
| 9% of €25,000 tax | 2,250 | 22,750 |
How This Calculator Works
Enter the church tax rate (9% in most states, 8% in Bavaria and Baden-Württemberg) and your assessed income tax. The calculator returns the church tax. The crucial point: Kirchensteuer is a percentage of your income tax (Einkommensteuer/Lohnsteuer), not of your gross income, so it's much smaller than the headline 8–9% would suggest if applied to salary.
The Formula
Percentage of an Amount
Amount is the base value, Percentage is the rate applied to it
Worked Example
At 9% on €10,000 of income tax, the church tax (Kirchensteuer) is €900. The most common mistake is thinking the 8–9% applies to income — it applies to your income tax, so for someone owing €10,000 in income tax, church tax adds €900. Church tax is collected automatically through payroll alongside income tax for registered members of recognised churches (mainly the Catholic and Protestant churches), and it's deducted via the same Lohnsteuer system, so members see it on their payslip.
Key Insight
German church tax is a distinctive feature of the tax system that surprises many newcomers and high earners. The mechanics: if you are a registered member of a tax-collecting religious community (principally the Roman Catholic and Protestant/Evangelical churches, and some Jewish communities), the state collects Kirchensteuer on the church's behalf at 8% (Bavaria, Baden-Württemberg) or 9% (all other states) of your assessed income tax — not your income, which is the key distinction. It's withheld through payroll (Lohnsteuer) automatically based on the religious affiliation recorded on your tax records. Two important points: church tax is itself deductible as a special expense (Sonderausgabe) on your income tax return, which reduces its net cost somewhat; and some states cap church tax at a percentage of taxable income for very high earners (a Kappung). The way to stop paying it is to formally leave the church (Kirchenaustritt) via an official declaration at the registry/court office — a deliberate administrative step that many take specifically to avoid the tax, though it ends your formal church membership. For non-members and the non-religious, no church tax is due, and your religious affiliation status on your tax records determines whether it's withheld. This calculator applies the rate to the income tax you enter; to find your church tax you need your assessed income tax first (from your tax assessment or payslip), then apply 8% or 9% depending on your state. Verify your state's rate and any cap, and remember the deductibility lowers the effective cost.
Frequently Asked Questions
How is German church tax calculated?
Multiply your assessed income tax by the church tax rate (9% in most states, 8% in Bavaria and Baden-Württemberg). On €10,000 of income tax, church tax is €900. Crucially, it's a percentage of your income tax, not your gross income.
Is church tax a percentage of my income or my tax?
Your income tax — this is the most common misunderstanding. The 8–9% applies to your assessed income tax (Einkommensteuer/Lohnsteuer), not your salary. So someone owing €10,000 in income tax pays €900 in church tax, not 9% of their gross income.
Who has to pay church tax?
Registered members of tax-collecting religious communities — principally the Roman Catholic and Protestant/Evangelical churches (and some others). The state collects it automatically through payroll based on your recorded religious affiliation. Non-members and those who have formally left the church pay no church tax.
How can I stop paying church tax?
By formally leaving the church (Kirchenaustritt) — an official declaration made at the local registry or court office, after which church tax is no longer withheld. It's a deliberate administrative step that ends your formal church membership; many take it specifically to stop paying the tax.
Is church tax deductible?
Yes — church tax is deductible as a special expense (Sonderausgabe) on your income tax return, which reduces its net cost. Some states also cap church tax at a percentage of taxable income for very high earners (Kappung). Both mean the effective cost can be a bit lower than the headline 8–9% of your income tax.
Related Calculators
Methodology & Review
The church tax is the Kirchensteuer rate applied to your assessed income tax (Einkommensteuer/Lohnsteuer), not your income; the remainder shown is that income tax net of the church tax. It does not compute your income tax itself, apply the cap that exists in some states, or model the deductibility of church tax.
Written by Ugo Candido · Last updated May 22, 2026.