Denmark Church Tax Guide (Kirkeskat)

How Church Tax Works

Kirkeskat is part of municipal tax: Danish municipal tax (kommuneskat) includes both a general municipal tax component and a church tax component. The total kommuneskat rate varies by municipality (typically 22–27% of taxable income). The church tax component is explicitly listed on your tax card (forskudsopgørelse) as "kirkeskat" — you can see how much you are paying each month. The rate is applied to your taxable income (skattepligtig indkomst) — the same base as the ordinary municipal and state taxes. If you are a member of the Folkekirken, you pay kirkeskat on all taxable income, including salary, pension, rental income, capital gains, and B-income. There is no annual cap or ceiling on kirkeskat.

Who decides the rate: Each municipality's church tax rate is set by the municipal council (kommunalbestyrelse) based on the budget for the local church(es). The rate can change annually. The rate is applied uniformly to all members of the Folkekirken within that municipality — you cannot choose a different rate or a different church for tax purposes. If you move to a different municipality, your kirkeskat rate changes to the rate of your new municipality.

What the tax funds: Kirkeskat funds: salaries of clergy and church staff, maintenance of church buildings, church administration, church schools and kindergartens (if the church operates them), and the national church administration (Biskopper, Provsti). Approximately 80% of the Folkekirken's budget comes from kirkeskat; the remaining 20% comes from a government block grant (statsligningen) and other income (graveyard fees, rental income).

Church Tax Rates by Municipality (2026)

Range: In 2026, kirkeskat rates vary from approximately 0.40% (the lowest rate, e.g., some Copenhagen suburbs) to 1.50% (the highest rate, typically in rural municipalities with many churches relative to population). The national average is approximately 0.85%. To find the exact rate for your municipality, check your tax card on TastSelv (skat.dk) — the rate is shown on the forskudsopgørelse under the municipal tax breakdown. Alternatively, search for "kirkeskat [your municipality]" on skat.dk for the official rate.

Examples of 2026 rates (approximate): Copenhagen (København) ~0.65%, Aarhus ~0.70%, Odense ~0.80%, Aalborg ~0.75%, Frederiksberg ~0.50%, Gentofte ~0.45%, Esbjerg ~0.90%, Randers ~0.85%, Silkeborg ~0.80%, and Vejle ~0.75%. Rural municipalities with many small churches: Lolland ~1.40%, Guldborgsund ~1.30%, Læsø ~1.50%, Samsø ~1.45%. These rates change annually — always check the current rate on your tax card.

Impact of the rate: For a member with a taxable income of 500,000 DKK living in a municipality with a 0.85% kirkeskat, the annual kirkeskat is 4,250 DKK (~355 DKK/month). In a high-rate municipality (1.50%), the annual kirkeskat is 7,500 DKK (~625 DKK/month). In a low-rate municipality (0.45%), it is 2,250 DKK (~188 DKK/month). These amounts are in addition to ordinary municipal and state taxes.

Membership and Opting Out

Automatic membership at birth: Children born in Denmark become members of the Folkekirken automatically if at least one parent is a member. If both parents are non-members, the child is not automatically enrolled. Parents can also choose to have the child baptised (which confirms membership) or not. Once a person turns 18, they can decide independently whether to remain a member.

How to opt out (melde sig ud): You can leave the Folkekirken at any time by submitting a declaration of resignation (udmeldelse) to your local parish church office (sognehuset) or through the borger.dk portal (search "meld dig ud af folkekirken"). The resignation is effective from the date it is received. You do not need to provide a reason. There is no fee, and you can rejoin later if you wish (rejoining may require confirmation/baptism if you were not previously a member). For babies and children, parents can opt the child out at the time of birth registration or at any time by contacting the parish office.

6-week rule for marriage: If you marry a Danish citizen in the Folkekirken, you may become a member automatically unless you explicitly opt out within 6 weeks of the wedding. This applies to foreign nationals marrying into the Folkekirken. If you do not opt out within 6 weeks, you become a member and kirkeskat applies. If you marry in a civil ceremony (at the municipality), you do not become a member. For more on marriage and tax, see our Marriage and Divorce Tax Guide →.

Effect on your tax card: When you resign from the Folkekirken, your tax card is automatically updated to remove the kirkeskat component. The update takes effect from the date of resignation (not the next tax year). You should check your forskudsopgørelse after resignation to confirm that kirkeskat has been removed. If it has not been removed after 4–6 weeks, contact SKAT through TastSelv or call SKAT's citizen service. The removal of kirkeskat reduces your total tax rate — for example, from 39% to 38.15% in a municipality with a 0.85% kirkeskat rate.

International Residents and Church Tax

Non-Danish citizens moving to Denmark: If you move to Denmark from another country and are not a member of the Folkekirken (the default), you do not pay kirkeskat. Your tax card will not include the kirkeskat component. This is the standard position for expats and new immigrants. You do not need to take any action — non-membership is the default.

Joining the Folkekirken voluntarily: If you wish to join the Folkekirken (for cultural, community, or religious reasons), you can do so through your local parish office. You may need to attend a preparation course or be baptised (if not baptised in another Christian denomination). Once you join, kirkeskat applies from the date of membership. If you later change your mind, you can resign at any time.

Other religious communities: Denmark also recognises other religious communities (trossamfund) — Catholic, Muslim, Jewish, Buddhist, Hindu, and others. Members of these communities pay no church tax through the tax system. Each recognised religious community finances itself independently (through membership fees, donations, and state grants). If you are a member of another recognised religious community, you are automatically not a member of the Folkekirken, and no kirkeskat applies to you. There is no separate "religious tax" for other communities — the Danish state does not collect taxes for non-Folkekirken religions.

Opting out before marriage: For international residents marrying a Danish member of the Folkekirken, the 6-week opt-out window is critical. If you do not opt out within 6 weeks after the wedding, you become a member and kirkeskat begins. If you later discover that you have been paying kirkeskat unintentionally, you can resign at any time — but the kirkeskat you have already paid is not refundable.

Pros and Cons of Membership

Benefits of membership: Access to church services (baptism, confirmation, weddings, funerals) in the Folkekirken, the right to use church facilities for family events, access to church counselling and pastoral care, the right to vote in church council elections (menighedsrådsvalg), and the ability to influence the local church's activities. For many Danes, membership is a cultural identity marker rather than a religious statement — the vast majority of members (~75% of the population as of 2026) are members for cultural reasons.

Costs of membership: The annual kirkeskat cost (typically 2,000–7,500 DKK depending on income and municipality). If you do not use the church's services (e.g., you never attend services, do not plan a church wedding, or do not want your children baptised/confirmed), the cost may be an unnecessary expense. Many Danes who resign do so for purely financial reasons.

Resigning from the Folkekirken: You can always rejoin later if you change your mind. Rejoining may require baptism (if you were not baptised) or a simple registration (if you were previously baptised). The process is straightforward through your local parish office.

Related Guides

• Personal Tax Guide → — income tax, rates, municipal vs state tax
• Tax Card Guide → — understanding your forskudsopgørelse and tax card
• Marriage and Divorce Tax Guide → — marriage tax implications for international couples
• Tax Deductions Guide → — personal deductions, charitable donations