Church Tax Calculator Germany
Enter your income tax and federal state to get German church tax at 8% or 9%, per year and per month, and as a share of gross income if you add it.
Optional, for calculating the share of gross income.
Optional, to check the church tax cap. If you have children, enter the amount reduced by the child allowances (§ 51a EStG).
Church tax / year
€720.00
Church tax / month
€60.00
Share of gross
1.44%
Calculation
Church tax cap (Kappung)
In your federal state church tax is capped at 3.5% of taxable income. Enter your taxable income to check whether the cap applies.
The cap is not applied automatically: you apply for it informally to your Protestant regional church or Catholic diocese, enclosing the income tax assessment; the excess is refunded.
Church tax rate: 8% in Bavaria and Baden-Württemberg, 9% in all other federal states. Church tax is deductible as a special expense and reduces income tax. Without guarantee.
Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.
FAQ
Frequently Asked Questions
How high is church tax in Germany?
Church tax is 8% of income tax in Bavaria and Baden-Württemberg, and 9% in all other federal states. It is automatically deducted from your salary if you are a registered member of a tax-collecting religious community.
How can I stop paying church tax?
You must formally leave the church at the local registry office (Standesamt) or district court (Amtsgericht). Whether a fee is charged and how much is set by each federal state (sometimes by the municipality); it is often around 30 euros.
Which amount do I enter as income tax?
Church tax is a surcharge on the tax, not on income – so enter the annual income tax assessed in your tax assessment notice, or, if you are an employee who does not file a return, the wage tax shown on your annual wage tax certificate (Lohnsteuerbescheinigung). Example: with €8,000 income tax, church tax in North Rhine-Westphalia (9%) is €720 per year or €60 per month; in Bavaria (8%) it is €640. If you have children, church tax is calculated on a lower base because the child allowances are deducted (§ 51a EStG); the calculator's result will then be somewhat too high.
Is there an upper limit on church tax (Kappung)?
Yes, except in Bavaria: on high incomes church tax is limited to a fixed percentage of taxable income. In Berlin, Brandenburg, Hamburg, Mecklenburg-Western Pomerania and Schleswig-Holstein it is 3%, in Bremen, Lower Saxony, Saxony, Saxony-Anhalt and Thuringia 3.5%; there the tax office applies the cap automatically in the tax assessment. In Hesse, North Rhine-Westphalia, Rhineland-Palatinate and Saarland (Protestant 3.5%, Catholic 4%) and in Baden-Württemberg (Protestant Württemberg 2.75%, Baden 3.5%, Catholic 3.5%) you have to apply informally to your regional church or diocese. The cap only matters for high incomes: without children, the 3% limit at a 9% church tax rate applies from a taxable income of about €128,500, the 3.5% limit only from about €318,600. Example: with €150,000 taxable income (income tax €51,864), church tax in Berlin falls from €4,667.76 to €4,500; in North Rhine-Westphalia it stays at €4,667.76. Enter your taxable income in the calculator to check the cap.
Guide
What is the Church Tax Calculator Germany?
The church tax calculator computes church tax as a surcharge on income or wage tax. The rate is 8% or 9% depending on the state.
How does the Church Tax Calculator Germany work?
Church tax is calculated as a percentage of the assessed income tax. Enter your annual income tax (if you are an employee who does not file a return: the wage tax from your annual wage tax certificate) and choose your federal state; optionally, entering your gross income shows church tax as a share of it. The calculator applies the church tax rate for your state. If you also enter your taxable income and your denomination, it checks the cap (Kappung): it compares 8% or 9% of the income tax with your state's or church's cap rate times taxable income, shows both amounts and tells you whether the cap is applied automatically in the tax assessment or only on application to the regional church or diocese.
Key Data and Facts
Church tax rate: 8% in Bavaria and Baden-Württemberg, 9% in all other states. Deductible as a special expense in the year it is paid. Cap for high incomes (as % of taxable income): automatically 3% in Berlin, Brandenburg, Hamburg, Mecklenburg-Western Pomerania and Schleswig-Holstein, 3.5% in Bremen, Lower Saxony, Saxony, Saxony-Anhalt and Thuringia; only on application in Hesse, North Rhine-Westphalia, Rhineland-Palatinate and Saarland (Protestant 3.5%, Catholic 4%) and in Baden-Württemberg (Protestant Württemberg 2.75%, Baden 3.5%, Catholic 3.5%); no cap in Bavaria. Opt-out at the civil registry or local court.
Step-by-Step Guide
How to calculate church tax step by step: 1. Determine the income tax: church tax is calculated as a surcharge on the assessed income tax (for employees: the wage tax). 2. Determine the federal state: Bavaria and Baden-Württemberg: 8 % of the income tax. All other federal states: 9 % of the income tax. 3. Calculate the church tax: income tax x church tax rate. 4. For capital gains: church tax is also levied on the flat-rate withholding tax (Abgeltungssteuer). For this purpose the withholding tax rate is slightly reduced (to about 24.5 % at 9 % church tax), and the church tax is added on top. 5. Special expense deduction: the church tax paid is fully deductible as a special expense (§ 10 (1) no. 4 EStG) in the year in which it is paid (§ 11 (2) EStG), where it reduces the taxable income. 6. Mind the cap: except in Bavaria, church tax on high incomes is limited to a percentage of taxable income (Kappung). In Berlin, Brandenburg, Hamburg, Mecklenburg-Western Pomerania and Schleswig-Holstein it is 3 %, in Bremen, Lower Saxony, Saxony, Saxony-Anhalt and Thuringia 3.5 % – there the tax office applies the cap automatically in the income tax assessment. In Hesse, North Rhine-Westphalia, Rhineland-Palatinate and Saarland (Protestant 3.5 %, Catholic 4 %) and in Baden-Württemberg (Protestant Württemberg 2.75 %, Baden 3.5 %, Catholic 3.5 %) the cap is only granted on an informal application to the regional church or diocese. Bavaria has no cap, only a remission in individual cases. The relevant base is taxable income after deducting the child allowances (§ 51a (2) EStG); church tax on investment income is not capped. The calculator checks the cap when you enter your taxable income and denomination. Example: an employee in Hesse (9 % church tax) with a taxable income of 45,000 EUR. Income tax: 8,835 EUR. Church tax: 8,835 x 9 % = 795.15 EUR. In Bavaria the church tax at 8 % would only be 706.80 EUR - 88.35 EUR less. The cap (for Protestants in Hesse 3.5 % of 45,000 EUR = 1,575 EUR) does not apply here. It is different with a high income: taxable income 150,000 EUR, income tax 2026: 51,864 EUR. In Berlin 9 % of that would be 4,667.76 EUR; the cap of 3 % of taxable income automatically limits church tax to 4,500 EUR (167.76 EUR less). In North Rhine-Westphalia the cap is 3.5 % = 5,250 EUR, so it does not apply – church tax stays at 4,667.76 EUR. In Bavaria it is 8 % = 4,149.12 EUR with no cap. The church tax paid is deductible as a special expense in the year of payment. Leaving the church ends the tax liability at the end of the month of withdrawal. The declaration of withdrawal is made at the registry office (Standesamt) or the local court (Amtsgericht).
Calculation Example
Employee in Hesse, taxable income 45,000 EUR. Income tax: 8,835 EUR. Church tax (9%): 795.15 EUR. In Bavaria (8%): 706.80 EUR. Difference: 88.35 EUR/year. Cap: taxable income 150,000 EUR, income tax 51,864 EUR. Berlin: 9% = 4,667.76 EUR, capped at 3% of taxable income = 4,500 EUR. North Rhine-Westphalia: cap 3.5% = 5,250 EUR, does not apply (4,667.76 EUR). Bavaria: 4,149.12 EUR, no cap.
Sources
Official sources
Calculations are based on applicable German laws and official data:
- Einkommensteuergesetz (EStG) — gesetze-im-internet.de
- Bundesministerium der Finanzen (BMF)
- Statistisches Bundesamt (Destatis)
Full methodology at Methodology.
Reviewed by Konstantin Iakovlev · Last updated:
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