German church tax (Kirchensteuer) is levied as a surcharge on income tax for members of certain religious communities. Our church tax calculator computes your Kirchensteuer by denomination and federal state — instantly and for free.
What Is German Church Tax?
Church tax is collected by the tax authority (Finanzamt) together with income tax and passed on to the respective church. The two main denominations are Roman Catholic and Protestant (Evangelisch). The legal basis is § 51a EStG (Income Tax Act).
The assessment basis is the assessed income tax — a fixed percentage of that amount goes to the church. If you are not a church member, you pay no church tax at all.
Church Tax Rates 2026 by Federal State
Germany uses two rates:
| Rate | Federal States |
|---|---|
| 8% | Bavaria (Bayern), Baden-Württemberg |
| 9% | Berlin, Brandenburg, Bremen, Hamburg, Hesse, Mecklenburg-Vorpommern, Lower Saxony, North Rhine-Westphalia, Rhineland-Palatinate, Saarland, Saxony, Saxony-Anhalt, Schleswig-Holstein, Thuringia |
Formula: How to Calculate German Church Tax
The calculation is straightforward:
Church Tax = Income Tax × Church Tax Rate
(8% for Bavaria and Baden-Württemberg, 9% for all other states)
Example: 9% rate (e.g. North Rhine-Westphalia)
Income tax: €8,000
Church tax: €8,000 × 9% = €720
Example: 8% rate (Bavaria)
Income tax: €8,000
Church tax: €8,000 × 8% = €640
Assessment Basis: What Is Church Tax Calculated On?
The assessment basis is the assessed income tax under § 51a EStG. Note that for this purpose income tax is calculated without certain allowances (e.g. child allowances / Kinderfreibeträge), which can result in a slightly higher base than the actual tax payable.
For capital gains tax (Abgeltungssteuer), church tax has been automatically withheld by banks and brokers since 2015, provided church membership has been registered with the Federal Central Tax Office (Bundeszentralamt für Steuern). See our capital gains tax calculator for details.
Church Tax and Income Tax
Church tax paid is deductible as a special expense (Sonderausgabe) under § 10 Abs. 1 Nr. 4 EStG. This reduces your taxable income and slightly offsets the church tax burden. Our income tax calculator gives you the full picture including church tax.
Tax Class and Church Tax
Church tax is withheld monthly alongside wage tax (Lohnsteuer) and reconciled annually. For married couples with different tax classes, the combined effect can vary. Use our tax class calculator to find the optimal combination.
How to Avoid Church Tax: Leaving the Church
To stop paying church tax, you must formally leave your church (Kirchenaustritt). This is done at the local registry office (Standesamt) or district court (Amtsgericht). The exit is reported to the tax office and takes effect from the following calendar month.
People without church membership pay no Kirchensteuer at all.
Using the Church Tax Calculator
Our free Kirchensteuer calculator computes your church tax in seconds:
- Enter your income tax amount (from your tax assessment or payslip)
- Select your denomination (Catholic, Protestant, or none)
- Select your federal state
- Church tax, assessment basis and rate are shown immediately
Frequently Asked Questions
Is German church tax tax-deductible?
Yes. Church tax paid is deductible as a Sonderausgabe under § 10 Abs. 1 Nr. 4 EStG, provided it was actually paid in the assessment year.
How much church tax on €30,000 income tax?
At 9%: €30,000 × 9% = €2,700. At 8% (Bavaria/BaWü): €30,000 × 8% = €2,400.
Does church tax apply to investment income?
Yes. Since 2015, church tax on capital gains is automatically withheld by financial institutions if church membership is on record with the Federal Central Tax Office.