What Is Church Tax in Germany? (And How to Leave the Church)

Anna moved from Madrid to Cologne for a new job. Her first German payslip looked fine until she spotted a line she did not recognise: Kirchensteuer, €55.80. Her wage tax that month was €620, and 9% of it had gone to the Catholic Church. Over a year, that is €669.60. Over ten years, almost €6,700.

Anna had not been to church in years. She had simply ticked “römisch-katholisch” on her registration form when she moved in, because that is what she was baptised as.

Church tax surprises many people who move to Germany, and plenty of Germans do not fully understand it either. This guide explains what church tax is, who has to pay it, how much it costs, how it is collected, and how leaving the church works if you decide to do so.

1. What Is Church Tax in Germany?

Church tax (Kirchensteuer) is a tax that members of certain officially recognised religious communities pay to fund their church. The best-known are the Catholic Church and the Protestant (Evangelical) regional churches, but some other communities also levy it.

The unusual part is how it is collected. The church does not send you a bill. Instead, the state collects it for the church together with your income tax, and your employer deducts it automatically from your salary, just like wage tax and social contributions. That is why it appears on your German payslip next to Lohnsteuer and Solidaritätszuschlag.

Church tax is not a tax on your salary directly. It is a surcharge on your income tax. If you pay no income tax, you pay no church tax.

2. Who Has to Pay Church Tax?

You pay church tax if you are a member of a church that levies it and you have income tax to pay in Germany. Membership usually starts with baptism, not with how often you attend services.

For people moving to Germany, the key moment is the residence registration (Anmeldung). The form asks about your religion. If you state a church that collects church tax, that information is passed on and your tax data (ELStAM) is set up with a church tax code. Your employer then deducts church tax from your next payslip.

You do not pay church tax if:

• you are not a member of a church that levies it (for example, you have no religious affiliation, or you belong to a religion without church tax in Germany);
• you have formally left the church;
• your income is so low that you pay no income tax.

If you are unsure what is recorded for you, check the abbreviation in the tax data section of your payslip. Codes like rk (Roman Catholic) or ev (Protestant) mean church tax applies; — means it does not.

3. How Much Is Church Tax?

The rate depends on the federal state you live in:

• 8% of your income tax in Bavaria and Baden-Württemberg;
• 9% of your income tax in all other federal states.

Because it is calculated on your income tax rather than your gross salary, the amount grows faster than your income. A raise that pushes you into a higher tax bracket also increases your church tax. This is one reason a salary increase can feel smaller than expected.

Here is what church tax looks like at different income tax levels:

To estimate your own figure, look at the annual income tax on your last tax assessment or multiply the monthly Lohnsteuer on your payslip by 12, then apply 8% or 9%. If you want to understand the full journey from gross to net, see gross vs net salary in Germany.

The church tax cap (Kappung)

Many churches cap church tax for high earners at a percentage of taxable income, usually between 2.75% and 4% depending on the state and church. In some states the cap is applied automatically, in others you have to apply to your church, and in Bavaria there is no such cap. This mainly matters for people with high incomes; if that is you, ask your diocese or regional church which rule applies.

4. Church Tax on Investment Income

Church tax also applies to capital income such as interest, dividends and ETF gains. Banks in Germany automatically check your church membership with the Federal Central Tax Office and deduct church tax together with the flat-rate withholding tax (Abgeltungsteuer).

Without church tax, the total tax on taxable capital income is about 26.4% (25% tax plus solidarity surcharge). With church tax, it rises to roughly 27.8% (8% states) or 28.0% (9% states).

The first €1,000 of capital income per year (€2,000 for married couples) is tax-free under the saver’s allowance, as long as you have set up a Freistellungsauftrag with your bank. Within that allowance, there is no church tax either.

5. Church Tax Is Tax-Deductible

The church tax you pay through your salary is deductible as a special expense (Sonderausgabe) in your tax return. This reduces your taxable income, so part of it comes back.

Using Anna’s example: she pays €669.60 in church tax per year. If her personal tax rate on that last slice of income is around 30%, the deduction saves her roughly €200.88. Her real cost is therefore about €468.72 per year, not €669.60.

One exception: church tax withheld on capital income under the flat-rate tax is already taken into account in the withholding calculation and cannot be deducted again. For more ways to reduce your tax bill, read what employees can deduct in a German tax return.

6. Kirchgeld: When Only One Spouse Is a Member

Married couples who file jointly need to watch one special case. If one spouse is a church member and the other is not a member of any church that levies tax, and the church member earns little or nothing, some churches charge a special church fee (besonderes Kirchgeld).

It is based on the couple’s joint taxable income and follows a table set by each church. As an orientation, amounts can range from around €96 to €3,600 per year depending on income. Couples organising their money together may find it helpful to read joint vs separate bank accounts for couples.

7. How to Leave the Church in Germany

Leaving the church (Kirchenaustritt) is a formal, legal step. You cannot do it by stopping attendance or writing a letter to your parish. The process looks like this:

1. Find the right office. In most states it is the registry office (Standesamt) or citizens’ office. In North Rhine-Westphalia, Berlin and Brandenburg it is the local court (Amtsgericht). Bremen and Hamburg have their own arrangements, so check your city’s website.
2. Book an appointment. In larger cities, appointments can be booked out for weeks.
3. Bring your documents. A valid ID card or passport, proof of registration and, if you are married, your marriage certificate. Baptism details can help but are usually not required.
4. Pay the fee. It varies by state and city, from nothing in some places to around €30 in many states and up to about €60 in Baden-Württemberg.
5. Keep the certificate. The exit certificate (Austrittsbescheinigung) is your proof. Store it permanently.

Church tax generally ends at the end of the calendar month in which your exit becomes effective. If you leave on 15 March, you still pay for March and stop paying from April. The change is passed to your tax data automatically, but check your next payslips to make sure the deduction disappears.

Leaving the church is a personal decision, and for many people the church is about community, faith and family traditions, not money. This guide only covers the financial side.

A Real-Life Example

Tomasz, 34, works as an engineer in Munich. He grew up Catholic in Poland and, when he registered in Germany, entered his religion on the form. His annual income tax is €9,500, so at the Bavarian rate of 8% he pays €760 in church tax per year.

He also has €2,500 in interest and ETF income this year. €1,000 is covered by his saver’s allowance. On the remaining €1,500, he pays roughly €417 in tax including church tax, compared with about €396 without it.

After thinking it through, Tomasz decides to leave the church. He books an appointment at the Munich registry office, pays the fee and receives his certificate on 15 March. Church tax ends at the end of March, so for the year he pays only 3/12 of €760, which is €190, saving €570 for the rest of the year.

He moves the difference into a monthly savings plan. If you want to see how small monthly amounts add up, read how much of your salary to save in Germany.

8. Common Mistakes With Church Tax

• Ticking a religion at registration without knowing the consequences. Many newcomers do not realise the box on the Anmeldung form triggers church tax.
• Not checking your first payslip. A wrong tax code can go unnoticed for years. Our guide to common mistakes when moving abroad covers more early pitfalls.
• Forgetting the deduction. Church tax paid through your salary is deductible. If you do not file a tax return, you may miss it. See our tax planning tips for first-timers.
• Losing the exit certificate. The burden of proof is on you, sometimes many years later.
• Assuming it ends immediately. Church tax still applies for the month in which you leave.

9. Frequently Asked Questions

Do foreigners have to pay church tax in Germany?

Nationality does not matter. Anyone who is a member of a church that levies church tax and pays income tax in Germany pays church tax, including expats.

How much is church tax in Germany?

It is 8% of your income tax in Bavaria and Baden-Württemberg and 9% in all other states. It is not a percentage of your gross salary.

Can I leave the church online?

Generally no. You need to declare your exit in person at the responsible office or submit a notarised declaration. Check your city’s website for the exact procedure.

Is church tax deductible?

Yes. Church tax paid on wage and income tax is deductible as a special expense in your tax return. Church tax withheld on capital income under the flat-rate tax is not deductible again.

Does leaving the church affect my residence permit or job?

Leaving the church is a private decision and has no effect on your residence status. In jobs with church employers, such as some hospitals, schools and care organisations, membership can play a role, so check your employment contract first.

Final Thoughts

Church tax is easy to overlook because it is deducted automatically. But at 8% or 9% of your income tax, it adds up to a meaningful amount over a career, and it also applies to your investment income above the saver’s allowance.

Whether you stay or leave is your choice. What matters is that you make it consciously: check your payslip, understand what you pay, and claim the deduction if you stay. Clear numbers make it easier to build a budget that works or follow a simple system like the 50/30/20 rule. If you are planning a longer stay in Germany, also look at how the German state pension works, and if you might move on one day, read what to do with your finances when leaving Germany.

This article is for general information only and is not legal, tax or financial advice. Church tax rules, caps and fees can vary by state and church; for your individual situation, contact your tax office, your church or a tax advisor.

Continue Building Your Financial Foundation

Church tax is just one part of understanding your money in Germany. If you want a practical introduction to budgeting, saving, managing debt and building stronger money habits, explore Personal Finance Made Simple for Beginners.

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