How much is the church tax?

The church tax is a tax paid by members of certain religious communities in Germany. Its rate varies depending on the federal state:

• In Baden-Württemberg and Bavaria, the church tax is 8% of the assessed income tax.
• In all other federal states, the rate is 9% of the assessed income tax.

How is the church tax calculated?

The church tax is calculated based on the income tax assessed after deducting all applicable allowances and tax benefits. It increases accordingly with rising income.

Special features of the church tax

• Church tax deductible as a special expense: The church tax paid can be deducted as a special expense in the tax return, thereby indirectly reducing the tax burden.
• Automatic deduction: The church tax is deducted directly from salary or pension, similar to income tax.

Exemption from church tax

Members can avoid the church tax by leaving their religious community. The withdrawal must be officially declared at the registry office or a comparable authority and is automatically reported to the tax office. However, this usually means that church services such as weddings, baptisms, or funerals are no longer available.

Conclusion: The church tax in Germany is 8% or 9% of the income tax, depending on the federal state. It is an important source of income for the churches but is individually adjusted to the members' tax burden. Tax programmes such as Lohnsteuer kompakt automatically take the church tax into account when calculating the tax burden.