Church Tax in Germany

Church Tax in Germany – Simple Guide for Newcomers

When you move to Germany and register at the local registration office (Einwohnermeldeamt), you may be asked:

"Do you belong to a church or religious community?"

This question is important because it can determine whether you are subject to church tax (Kirchensteuer).

Who Has to Pay Church Tax?

You generally pay church tax if:

  • You are a member of a church or religious community that collects church tax.
  • You are subject to income tax in Germany.

If you are not a member of a church or religious community that collects church tax, you generally do not pay church tax.

How Much Is the Church Tax?

The church tax is generally:

  • 9% of your income tax in most federal states
  • 8% of your income tax in Bavaria and Baden-Württemberg

Important: It is 8–9% of your income tax, not 8–9% of your salary.

Example:

If you pay €200 in income tax and the church tax rate is 9%, your church tax would be €18.

How Is Church Tax Collected?

For employees:

  • It is generally deducted automatically from your salary.
  • You do not need to make a separate payment.
  • Your payslip may show the amount under "Kirchensteuer".

What Is Church Tax Used For?

Churches use church tax revenue to help finance activities and services such as:

  • Kindergartens
  • Schools
  • Hospitals
  • Nursing homes
  • Social services
  • Church buildings and community activities

How Can You Stop Paying Church Tax?

If you are not a member of a church or religious community that collects church tax, you generally do not have to pay it.

If you are a member and want to stop being subject to church tax, you may need to formally leave the church through the responsible authority in your federal state.

The exact procedure, authority, and fee vary depending on where you live in Germany.

How Do You Leave the Church?

The procedure differs between federal states, but generally you need to:

  1. Contact the responsible authority, such as a local court (Amtsgericht), registry office (Standesamt), or another designated authority.
  2. Declare that you want to leave the church.
  3. Pay the applicable administrative fee.
  4. Receive confirmation of your church exit.
  5. The church tax obligation ends according to the rules applicable in your federal state.

Common Questions

I was baptized in my home country. Am I automatically a church member in Germany?

Church membership and church tax obligations depend on your legal and religious status and the rules applicable in Germany. If you were baptized abroad, you should not assume that simply answering a question at the registration office automatically determines your church membership.

I am Muslim, Hindu, Buddhist, or atheist. Do I pay church tax?

Generally, no. Church tax applies to members of religious communities that are legally entitled to collect it.

I registered a religion by mistake. What can I do?

If incorrect religious information was recorded, contact the responsible registration or tax authority to have the information corrected. If you are actually a member of a church that collects church tax, you may need to formally leave the church to end the obligation.

Summary

  • Church tax generally applies to members of churches or religious communities that collect it.
  • The rate is generally 8–9% of your income tax, depending on the federal state.
  • It is not 8–9% of your salary.
  • For employees, church tax is generally deducted automatically from their salary.
  • If you are not a member of a church or religious community that collects church tax, you generally do not pay it.
  • If you want to leave a church, the procedure depends on the federal state where you live.
movein24