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Taxes

Church Tax Calculator

Determine your church tax based on income tax. Applies to all federal states with 8% or 9%. Quick, accurate calculation with all 2026 exemptions and surcharges.

Updated 2026 Data stays local Free

Optional, for calculating the share of gross income.

Church tax / year

€720.00

Church tax / month

€60.00

Share of gross

1.44%

Calculation

Income tax€8,000.00
Church tax rate (Nordrhein-Westfalen)9%
Church tax€720.00

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). The fee is typically between 10 and 60 euros depending on the federal state.

Are the 2026 German tax values current?

Yes — all tax rates, allowances and contribution ceilings reflect 2026: basic allowance €12,348, top tax rate 42 % from €69,879, Soli exemption €20,350. Source: German Federal Ministry of Finance (BMF) and gesetze-im-internet.de.

Guide

Quick Answer

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.

What is the Church Tax Calculator?

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 work?

Church tax is calculated as a percentage of the assessed income tax. Enter your taxable income or wage tax. The calculator applies the church tax rate for your state.

Key Data and Facts

Church tax rate: 8% in Bavaria and Baden-Württemberg, 9% in all other states. Deductible as a special expense. 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 and reduces the taxable income. Example: an employee in Hesse (9 % church tax) with a taxable income of 45,000 EUR. Income tax: about 10,370 EUR. Church tax: 10,370 x 9 % = 933.30 EUR. The church tax is deductible as a special expense and reduces the taxable income in the following year. In Bavaria the church tax at 8 % would only be 829.60 EUR - about 104 EUR less. 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, Hessen, taxable income (zvE) 45.000 EUR. income tax (Einkommensteuer): 10.370 EUR. church tax (Kirchensteuer) (9 %): 933,30 EUR. In Bayern (8 %): 829,60 EUR. Differenz: ca. 104 EUR/year.

Sources · E-E-A-T

Official sources

Calculations are based on applicable German laws and official data:

Full methodology at Methodology.

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