Germany · Tax basics
Germany: how church tax works and how to leave the church
If you are registered as a member of a recognised church in Germany, you pay church tax (Kirchensteuer): 8% of your income tax in Bavaria and Baden-Württemberg, and 9% everywhere else. Your employer deducts it with your income tax. On €60,000 it costs about €846 a year.
What it costs
| Gross salary | Church tax at 9% | Church tax at 8% |
|---|---|---|
| €40,000 | €397 a year | €353 a year |
| €60,000 | €846 a year | €752 a year |
| €100,000 | €2,094 a year | €1,861 a year |
Single, tax class I, no children, 2026 rules. Church tax you paid is deductible as a special expense in your tax return, so the real cost is a little lower.
Church tax also applies to your capital income: banks add 8% or 9% of the 25% capital gains tax on interest, dividends and ETF gains.
Who pays it
Members of the Catholic and Protestant churches pay, as do members of some smaller communities, including the Old Catholic Church and Jewish communities. Muslims, Orthodox Christians and members of most free churches do not pay church tax through the state.
Your membership comes from your registration form (Anmeldung). When you register your address, you are asked for your religion. If you write "Catholic" or "Protestant", or say you were baptised, you are recorded as a church member and your employer starts deducting church tax. Many new arrivals do this without realising what it means. If you write "none" but were baptised, the church may later ask for proof that you left in your home country.
Church fee for mixed couples
If you are married, file jointly and only your partner is a member, some churches charge a special church fee (besonderes Kirchgeld) when the member earns little. It is based on the couple's income and ranges from €96 to €3,600 a year.
How to leave the church
- Go to the right office. In most states this is the local registry office (Standesamt). In Berlin, Brandenburg and a few others it is the local court (Amtsgericht). Some cities require an appointment.
- Bring your passport or ID and your registration certificate. Some offices also ask for your baptism details.
- Pay the fee. It depends on the state, typically between €0 and €60.
- Keep the certificate. You get a confirmation of leaving (Austrittsbescheinigung). Your church tax stops at the end of that month or the next one, depending on the state, and your employer gets the change electronically.
Leaving the church is a personal decision. Membership may matter for church weddings, being a godparent, or working for a church-run employer such as some hospitals and kindergartens.
See your net pay with and without church tax →
Sources
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.