Europe · Tax basics
Church tax in Europe: which countries charge it and how much
In most of Europe, being a member of a church costs you nothing extra in tax. But in six countries, Germany, Austria, Switzerland, Denmark, Sweden and Finland, registered members pay a church tax or fee, usually around 1% of income or 8–9% of income tax. A few other countries let you choose where a small slice of your existing tax goes, at no extra cost.
Three kinds of system
- A real church tax. Members pay an extra amount on top of income tax, usually collected by the state with your salary.
- A tax allocation. You tick a box on your tax return to send a small share of the tax you already pay to a church or a charity. Your tax bill stays the same.
- No church tax. Churches are funded by donations, sometimes with state support for clergy or buildings.
Countries where members pay extra
| Country | Who pays | How much (2026) | Collected by |
|---|---|---|---|
| Germany | Catholic, Protestant and some other registered members | 8% (Bavaria, Baden-Württemberg) or 9% of income tax | Employer, with income tax |
| Austria | Members of recognised churches | Church contribution (Kirchenbeitrag), about 1.1% of taxable income for Catholics | The church itself, by invoice |
| Switzerland | Members of the recognised churches in most cantons | A share of cantonal and municipal tax, varies by canton and parish | Canton, with income tax |
| Denmark | Members of the Church of Denmark | Church tax (kirkeskat), about 0.4% to 1.3% of taxable income, average under 0.9% | Tax agency, with municipal tax |
| Sweden | Members of the Church of Sweden | Church fee (kyrkoavgift), 1.05% of taxable income on average | Tax agency, with income tax |
| Finland | Members of the Lutheran and Orthodox churches | Church tax (kirkollisvero), 1% to 2% of municipal taxable income | Tax administration, with income tax |
Rates set by parishes or municipalities change every year. Figures are typical ranges for 2026; check your local rate on your tax statement.
What it costs on €50,000 of taxable income
| Country | Approximate yearly cost |
|---|---|
| Germany (9% of income tax) | about €950 |
| Germany (8%) | about €845 |
| Finland (1.4%, mid-range) | about €700 |
| Austria (1.1%) | about €550 |
| Sweden (1.05%) | about €525 |
| Denmark (0.87%) | about €435 |
Rough illustration on the same taxable income. Each country defines taxable income differently, and German church tax depends on income tax, which depends on your tax class and family situation.
Country notes
- Germany. Membership is recorded when you register your address and state a religion. Church tax also applies to capital gains and interest. You can leave at the registry office or local court. See our full guide to church tax in Germany.
- Austria. The Kirchenbeitrag is not a state tax: the church sends you a bill each year based on your income. You can deduct up to €600 a year in your tax return. Leaving is done at the district authority or municipal office.
- Switzerland. Rates differ between cantons and even between parishes. In most cantons companies pay church tax too. In Geneva and Neuchâtel it is voluntary. If you pay tax at source as a foreign worker, church tax is usually included until you show you are not a member.
- Denmark. About 70% of people are members of the national church (Folkekirken). You leave by contacting your parish office or using the borger.dk self-service, and the tax stops from the next month.
- Sweden. Members of the Church of Sweden pay the church fee. Everyone, member or not, also pays a separate burial fee (begravningsavgift) of about 0.3% of income. Many other faith communities, including the Catholic Church and several Muslim organisations, can have their member fees of 0.5% to 1% collected by the tax agency too.
- Finland. Church tax is paid by members of the Evangelical Lutheran and Orthodox churches and set by each parish. You can leave online at eroakirkosta.fi or through the Digital and Population Data Services Agency.
Countries where you choose where part of your tax goes
| Country | How it works |
|---|---|
| Italy | Otto per mille: 0.8% of the national income tax pool goes to the State or a religious community you choose on your return |
| Spain | 0.7% of your tax to the Catholic Church, and/or 0.7% to social causes; you can tick both or neither |
| Portugal | Up to 1% of your income tax to a religious community, charity or other eligible organisation |
| Hungary | 1% to a church and another 1% to a non-profit |
| Romania | Up to 3.5% of your income tax to a non-profit or a religious unit (Form 230); there is no church tax |
| Iceland | Part of income tax is passed to the registered religious community of each member |
None of these change how much tax you pay. If you make no choice in Italy, your share is still distributed, in proportion to the choices other taxpayers made.
Countries with no church tax
France, Belgium, the Netherlands, Luxembourg, Ireland, the UK, Norway, Poland, Czechia, Slovakia, Romania, Greece and most other European countries do not charge church tax. Some, such as Belgium, Greece and Romania, pay clergy salaries or support churches from the general budget, so everyone contributes through ordinary taxes. In France the Alsace-Moselle region has its own arrangement, but there is still no separate church tax for residents.
Tips for expats
- Be careful with registration forms. In Germany, Austria and the Nordic countries the religion you state can make you a member for tax purposes.
- Moving between church-tax countries? Membership is not automatically recognised across borders, but the new country's church may ask for your baptism details.
- Leaving is legal and straightforward in every country above, but it may affect church weddings, funerals or being a godparent. It is a personal choice.
See how church tax affects your German net pay →
Sources
- Skatteverket – fees for religious communities (Sweden)
- Skatteministeriet – municipal and church tax rates (Denmark)
- Veronmaksajat – municipal and church tax (Finland)
- Portugal – IRS consignment raised to 1% (Lei 42/2024)
- Federal Ministry of Finance – church tax (Germany)
- Agenzia delle Entrate – otto per mille (Italy)
This guide is general information based on the tax rules we could verify for 2026, not tax or financial advice. Rules change and personal situations differ, so check with the tax authority or a qualified adviser before you act. Spotted a mistake? Email contact@expatcents.com.