Who pays church tax in Germany?

Registered members of the Roman Catholic Church, Protestant (Evangelisch) Church, and some other religious communities pay church tax. To stop paying, you must formally leave (Kirchenaustritt) at the civil registry office.

What is the church tax rate?

8% of income tax in Bavaria and Baden-Wuerttemberg; 9% in all other German states. Applied to income tax (not income), so it scales with the progressive income tax amount.

Is church tax deductible?

Yes. Church tax is deductible as a Sonderausgabe (special expense) on the income tax return, partially offsetting its cost.

Does church tax apply to investment income?

Yes. Banks withhold church tax on investment income (capital gains, dividends) if you are registered as a church member via the federal tax data system (Bundeszentralamt fuer Steuern).

How much does church tax add to the total tax burden?

At the 42% rate with 9% church tax: income tax = 42%, Soli = 2.31% (5.5% x 42%), Kirchensteuer = 3.78% (9% x 42%). Total effective marginal rate: 48.09%.

Germany Kirchensteuer (Church Tax) Calculator 2024

Calculate German church tax (Kirchensteuer): 8% of income tax in Bavaria and Baden-Wuerttemberg, 9% in all other states. Voluntary levy for registered church members. Deductible as Sonderausgaben.

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Frequently Asked Questions

Who pays church tax in Germany?

What is the church tax rate?

Is church tax deductible?

Does church tax apply to investment income?

How much does church tax add to the total tax burden?