(2025) Who is required to pay church tax?

If you are a member of one of the following religious communities, you must pay church tax:

• Roman Catholic Church
• Protestant regional churches
• Old Catholic Church
• Jewish religious communities
• Israelite religious communities (e.g. in Baden-Wuerttemberg)
• Free religious communities (e.g. in Baden, Wuerttemberg, Mainz, Offenbach, Palatinate)
• French Church in Berlin (Huguenot Church)
• Mennonite congregation in Hamburg-Altona
• Unitarian religious community of free Protestants in Rhineland-Palatinate

The amount of church tax depends on your place of residence. If you live in Bavaria or Baden-Wuerttemberg, you pay 8 percent, in the other states 9 percent of income tax or wage tax.