Church tax (Kirchensteuer) is collected by the state on behalf of recognised religious communities. It is owed by employees who are members of a recognised church.
Rates by state (2026)
- 8% of income tax in Bavaria and Baden-Württemberg
- 9% in all other federal states
Calculation and impact
For income tax of 5,000 €, church tax amounts to 400 € (Bavaria) or 450 € (other states). Note: church tax itself is deductible as a special expense (§ 10 para. 1 No. 4 EStG).
Leaving the church (Kirchenaustritt)
You can end the obligation by officially leaving the church at the registry office. The process usually costs 10–30 €.
Sources: KiStG of the federal states, § 10 EStG.