Germany Church Tax Guide (Kirchensteuer 2026)
Kirchensteuer (church tax) is a surcharge of 8% or 9% on your income tax (Einkommensteuer), collected by the state on behalf of recognised religious communities. Only registered church members pay it. The rate is 8% in Bavaria and Baden-Württemberg, and 9% in all other Bundesländer. You can stop paying by formally leaving the church (Kirchenaustritt).
Germany's church tax system is unique: the state collects the tax as a service to the churches, making membership a financial decision as much as a religious one. The tax is automatically withheld from your salary via ELStAM (the electronic payroll system), which stores your religious affiliation. It also applies to capital gains tax (Abgeltungsteuer) — your bank withholds church tax on dividends and interest if you are a registered member. For related reading, see our Personal Income Tax Guide → and Solidarity Surcharge Guide →.
Church Tax Rates by State (Bundesland)
- 8% rate (Kirchensteuer-Satz 8%): Bavaria (Bayern) and Baden-Württemberg. In these two states, church tax is 8% of your income tax. This applies to members of the Catholic Church (römisch-katholisch) and the Protestant Church (Evangelische Kirche).
- 9% rate: All other 14 Bundesländer (including North Rhine-Westphalia, Hesse, Berlin, Hamburg, Lower Saxony, etc.). The rate is 9% of income tax in these states.
- No church tax: Members of other religions (Muslims, Jews — Jewish communities are not state-recognised for church tax collection, though some have separate arrangements) and non-members pay nothing. The tax only applies to recognised public-law religious corporations (Körperschaften des öffentlichen Rechts).
- On capital gains: If you are a church member, your bank or broker automatically deducts Kirchensteuer on dividends, interest, and realised capital gains subject to Abgeltungsteuer. The bank uses your ELStAM data to determine your church membership status.
Opting Out (Kirchenaustritt) and Other Considerations
- Kirchenaustritt (leaving the church): You can formally leave your religious community at your local Standesamt or Amtsgericht. A processing fee of €30–€60 is typical. Once processed, the Finanzamt is notified and church tax withholding stops from the next month. Leaving is irreversible for tax purposes — rejoining would restart the obligation.
- Church tax as deductible expense: Kirchensteuer paid is deductible as a Sonderausgabe (special expense) on your tax return. This reduces your taxable income, effectively lowering the net cost of church tax by your marginal rate (roughly 30%–45%).
- Children and mixed-faith marriages: Children automatically become members if at least one parent is a member and they are baptised. In mixed-faith marriages (Catholic/Protestant or one member/non-member), the non-member spouse does not pay church tax on their own income, but the member spouse pays on theirs.