It surprises almost every newcomer: in Germany, a church can be paid through the tax system. If you are a Catholic or a Protestant, a percentage of your income tax goes to your church, deducted from your salary by your employer. If you are not, you will never see it. The twist is that the whole thing starts with a single box you fill in, perhaps without thinking, at the registration office.
What is the church tax in Germany (Kirchensteuer)?
The Kirchensteuer is a contribution levied on members of certain churches and religious communities, collected by the state tax authorities on the church's behalf. Expats often ask "church tax Germany: do I pay it?" It is not a separate tax calculated on your salary: it is a supplement computed on your income tax (§ 51a EStG), under rules set by each Land.
The rate is 8% of your income tax in Bavaria and Baden-Württemberg, and 9% in the other Länder. If your income tax is zero, so is the church tax. Two details of the federal rules matter for families and for your return:
- Children reduce the base. The income tax used to calculate church tax is computed with the child allowances taken into account, even when you receive child benefit instead (§ 51a para. 2 EStG).
- It is deductible. Church tax you pay counts as a special expense (Sonderausgabe) in your income tax return, except the part paid on capital income (§ 10 para. 1 no. 4 EStG).
How does church tax in Germany start when you register?
When you register your address, the form asks for your religion, and the registration office records membership of a religious community under public law (§ 3 of the Federal Registration Act). This is the first and most important moment. If you name a church that levies the tax (the Catholic Church and the Protestant churches, among others), the information is passed on and the tax authorities add the church tax to your payroll withholding.
If you are not a member of any such church, answer accordingly. If you left a church in your home country, keep proof of this, since the German authorities rely on what you declare and may ask for it. Our guide to the Anmeldung explains the rest of the form. If you declared the wrong religion by mistake, tell the registration office to correct it as soon as possible.
Membership of a church is a matter for the church itself, not for us, but the German state relies on what you declare. Check what you write, and ask your church if you are unsure of your status.
What does church tax apply to?
It is calculated on income tax, so it applies to salary, self-employed profits and other taxed income. On investment income, the church tax is added to the 25% flat withholding tax (Abgeltungsteuer) above €1,000 of interest and dividends a year (€2,000 for a couple).
Your bank handles that part on its own. The Federal Central Tax Office (BZSt) stores whether you pay church tax and at which rate, and banks ask it once a year, between 1 September and 31 October, about your status on 31 August, then withhold the church tax with the capital gains tax. You can file a blocking notice (Sperrvermerk) with the BZSt so that your bank does not receive this information, but you must then declare your capital income in your tax return every year so that the church tax can be assessed (§ 51a para. 2c and 2e EStG). Couples where only one partner belongs to a church are treated according to specific rules.
If you are unsure whether your church counts, whether the tax already appears on your payslip, or how leaving works in your Land, the details are local. Moovy, our AI assistant, can explain the process in plain English and tell you where to find your Land's rules. It does not make the declaration for you.
How do you leave the church to stop the tax?
You must make an official declaration of leaving (Kirchenaustritt). In some Länder it is made at the Standesamt (register office), in others at the Amtsgericht (local court). In Bavaria, according to the BayernPortal and the City of Munich, the declaration is made in person at the register office of your main residence or submitted in writing with a signature certified by a notary; a simple letter or email is not valid. In Berlin it is made at the local court, not online. You bring your ID and often your registration certificate.
The fee is set by the Land or the municipality. Examples: €42 in Karlsruhe, €30 in Berlin. Fees can change, so check the page of your own register office or court. The tax stops at the end of the month in which you declare, or the month after, depending on the Land.
Think carefully before leaving. Leaving ends the tax, and it also affects your relationship with the church, for example regarding church weddings or funerals, according to each church's own rules. That part is for you and the church to settle.
What does leaving the church involve, step by step?
- Find the right office. In some Länder it is the Standesamt (register office), in others the Amtsgericht (local court). Check your Land's official page.
- Bring ID, and usually your registration certificate. Some offices require an appointment.
- Make the declaration in person (or in writing with a notarised signature where the Land allows it, as in Bavaria).
- Pay the fee, set locally.
- Keep the certificate you receive. You may need it later, for example if a bank or a future employer still shows you as a member.
- Check the first payslip after the effective date: the church tax line should disappear.
How can you check what you pay?
Look at your monthly payslip. It shows income tax (Lohnsteuer), the solidarity surcharge if any, and the church tax (Kirchensteuer) if it applies. Employees do not pay it separately: the employer deducts it each month with the wage tax. Self-employed people pay it with their income tax. The annual wage-tax statement (Lohnsteuerbescheinigung) shows the totals. If you see a church tax line and you are not a member, contact your employer and your registration office to correct the religion on record.
If you come from a country where churches are funded in another way, expect a surprise at the first payslip. What matters when you compare countries is that the tax is proportional to income tax: someone who pays little income tax pays little church tax. Your own figure depends on your income and your tax class; see taxes in Germany for new residents.
What do church tax expats need to decide on arrival?
Church tax expats face a choice that Germans made long ago. If you belong to a church that levies the tax and you are happy to contribute, nothing needs to be done. If you left your church in your home country, keep the paperwork. If you are unsure whether the church you belong to levies the tax in Germany, ask the church. Several religious communities do, and others do not, and the list is not ours to give.
It is wise to settle the question before you start your first job: the information on your religion flows from the registration office into the system your employer uses to calculate your payroll. A correction after a few months is possible, but it creates paperwork.
What are the common mistakes?
- Filling in a church on the form without knowing it triggers a tax.
- Ignoring an error. If the tax was taken in error, ask the tax office and your registration office to correct the record.
- Forgetting to keep the proof of your exit.
- Ignoring the capital-income rules. Interest and dividends above the allowance carry church tax too, withheld by your bank.
- Sending a letter to leave. Where the Land requires a personal declaration or a notarised signature, a letter has no effect.
If your case is not simple, for example a couple where only one partner is a member, income from several countries or a large capital income, have your situation confirmed by a tax adviser (Steuerberater) or a wage-tax assistance association (Lohnsteuerhilfeverein) before you decide.