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.
Why Germany has church tax
Historical context. Established 19th century. Germany state collects tax on behalf of churches in exchange for clergy and church property compensation from earlier secularization.
Modern structure. Voluntary — only registered church members pay. Withheld automatically through payroll. Substantial revenue source for German churches.
Voluntary opt-out. Anyone can formally leave church (Kirchenaustritt) at civil registration office. After leaving: no longer pays church tax; loses right to church services (sacraments, marriage, funeral in church, etc.).
Opt-out has accelerated. Many Germans leave church specifically to avoid tax. Both Catholic and Protestant churches losing members and revenue.
Church revenue. €5-6 billion annually for each major church (Catholic and Protestant). Substantial but declining as memberships fall.
Opting out of church tax
Process. Visit civil registration office (Standesamt or Bürgerbüro depending on state). Bring ID + birth certificate. File declaration of leaving church. Fee €15-€30 depending on state.
Consequences. (1) NO MORE CHURCH TAX from next month (in some states from current month).
(2) Loss of church services. Cannot get married, baptized, confirmed, or buried in church. Children cannot receive sacraments (until they make own decision at age 14).
(3) Educational impact. Catholic/Protestant schools may not accept non-member children.
Strategic considerations. (1) Single secular adult: opt-out clear financial benefit. (2) Family with religious traditions: may want to maintain membership despite tax cost.
(3) Catholics consider 'Beichtbrief' — formal church declaration making leaving more difficult to reverse. Protestant churches typically less restrictive on re-joining.
Decision is personal. Tax burden meaningful (8-9% of income tax = ~1-2% of gross income for typical worker). For €50K earner: ~€500-€1,000 annual church tax — substantial for marginal religious connection.
Germany church tax by state
Reference German church tax rate by state.
| German state | Church tax rate (% of income tax) |
|---|---|
| Bavaria (Bayern) | 8% |
| Baden-Württemberg | 8% |
| Berlin | 9% |
| Brandenburg | 9% |
| Bremen | 9% |
| Hamburg | 9% |
| Hesse (Hessen) | 9% |
| Mecklenburg-Vorpommern | 9% |
| Lower Saxony (Niedersachsen) | 9% |
| North Rhine-Westphalia | 9% |
| Rhineland-Palatinate | 9% |
| Saarland | 9% |
| Saxony | 9% |
| Saxony-Anhalt | 9% |
| Schleswig-Holstein | 9% |
| Thuringia (Thüringen) | 9% |
Bavaria and Baden-Württemberg lower at 8%; all other German states 9%. For €50K income with €10K income tax: 8% church tax = €800/year in Bavaria; 9% = €900 in most other states. Adds to overall German tax burden — important consideration for budget planning.
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.
When is this calculator unreliable?
When member status uncertain — only registered church members pay. Non-members (or those who formally left) don't pay regardless of income. For someone uncertain whether they're still registered, check with local civil registration office or churches directly.
References & Authoritative Sources
- Bundesministerium der Finanzen (Germany) — Church Tax Information · consulted June 1, 2026 · German finance ministry
- EKD (Evangelical Church in Germany) — Church Tax Resources · consulted June 1, 2026 · German Protestant church
- Deutsche Bischofskonferenz (German Bishops Conference) — Catholic Church Tax Information · consulted June 1, 2026 · German Catholic Bishops Conference
Related Calculators
Methodology & Review
German Church Tax (Kirchensteuer) equals income tax × church tax rate. Rate 8% in Bavaria and Baden-Württemberg; 9% in other German states. The calculator returns church tax. Applied to registered members of recognized churches (Catholic, Protestant, Jewish). Withheld by employer. Voluntary opt-out by formally leaving the church. RELIABILITY: Reliable for documented income tax and church tax rate. Less reliable when (a) church membership status uncertain (members vs former members); (b) deceased members (estate may owe; rules vary).
Reviewed according to the CalcDomain Editorial Policy & Calculator Methodology. We document formulas, edge cases, sources, update dates, and correction paths for calculator pages.
Updated
Embed this calculator
You can embed this calculator on your site for your readers. The attribution link points to the original CalcDomain page for methodology, updates, and source notes.
The attribution is included for transparency and update access. It uses a neutral label and nofollow by default.
Suggest an improvement
Found a calculation issue, outdated source, unclear assumption, or missing edge case? Send a short note so we can review it.