🇩🇪 Germany Church Tax

Germany Church Tax Calculator

Calculate your Kirchensteuer (8% or 9%) on income tax or on capital gains (Abgeltungssteuer), including the Kappungsgrenze capping rule and the Sparer-Pauschbetrag, for 2026.

Calculate Church Tax On Church tax applies to income tax and, separately, to investment income

Federal State Bavaria & Baden-Württemberg charge 8%, all other states charge 9%

How do you want to enter your income? Use your known income tax bill, or estimate it from your gross salary

Annual Income Tax (Einkommensteuer) Your total income tax liability for the year

Gross Annual Salary Your income tax will be estimated using the §32a EStG formula

Filing Status Married couples can use Ehegattensplitting (income-splitting)

Apply Kappungsgrenze (capping rule)

Caps church tax at a % of taxable income instead of % of income tax. Typically 2.75%–4%, usually on application, and generally not offered in Bavaria.

Taxable Income (zvE) Needed to check the capping threshold Capping Rate Set by your diocese/state — commonly between 2.75% and 4%

Capital Gains / Investment Income Interest, dividends, or realised gains before any deductions

Filing Status Affects your Sparer-Pauschbetrag (tax-free allowance)

ℹ️ Church tax is a surcharge on top of your income tax (or, for investments, your Abgeltungssteuer) — not a percentage of your gross salary. This calculator gives estimates only; see the disclaimer below.

📋 2026 Key Figures

Church tax rate: 8% (Bavaria, Baden-Württemberg) / 9% (other 14 states) | Base: income tax liability, or Abgeltungssteuer for capital gains | Sparer-Pauschbetrag: €1,000 (single) / €2,000 (married) | Kappungsgrenze: typically 2.75%–4% of taxable income

Church Tax (Kirchensteuer)

🏛️ Income Tax --

⛪ Church Tax (uncapped) --

🧢 Church Tax (capped) --

📦 Taxable Gains (after allowance) --

💸 Abgeltungssteuer (reduced rate) --

➕ Solidarity Surcharge --

📊 Breakdown

Total

How German Church Tax (Kirchensteuer) Works

Kirchensteuer is collected by the German state on behalf of recognised religious communities — mainly the Catholic and Protestant (Evangelical) churches, and in some regions Jewish communities. It applies only to registered members, and is calculated as a surcharge on your income tax, not on your gross salary. The legal basis is Article 140 of the German Constitution (Grundgesetz), which lets recognised religious bodies collect tax through the state's own administration.

🏛️ Church Tax Rates by State (2026)

State	Rate
Bavaria (Bayern)	8%
Baden-Württemberg	8%
All other 14 states (Berlin, NRW, Hesse, Saxony, etc.)	9%

The rate is applied to your income tax bill, then collected automatically through payroll (Lohnsteuer) or your annual tax assessment. The state keeps a small administrative fee, typically 2-4% of collections, before passing the rest to the churches.

🧢 The Kappungsgrenze (Capping Rule)

For high earners, 8-9% of income tax can become a large sum. Most states offer a Kappungsgrenze: church tax is capped at a fixed percentage — commonly 2.75% to 4% — of your taxable income (zvE) instead. Whichever is lower (the standard 8-9% of income tax, or the capped amount) applies. This usually has to be requested from the Finanzamt and is generally not offered in Bavaria.

💰 Church Tax on Capital Gains (Abgeltungssteuer)

Investment income (interest, dividends, realised gains) is taxed at a flat 25% Abgeltungssteuer. If you're a church member, your bank automatically withholds church tax on top — but because church tax is deductible, the effective rate is slightly reduced using the formula Abgeltungssteuer = Gains ÷ (4 + church rate/100). This works out to about 24.45% (9% church tax states) or 24.51% (8% church tax states) before the 5.5% solidarity surcharge is added on top of that. The first €1,000 (single) or €2,000 (married) of gains per year is tax-free under the Sparer-Pauschbetrag.

💡 Example Calculations

Income tax example: Annual income tax of €5,800 in Berlin (9%) → Church tax = €5,800 × 9% = €522/year (≈€43.50/month). In Munich (8%) the same income tax gives €464/year.

Capital gains example: €10,000 in interest income, church member in NRW (9%), no allowance used → Abgeltungssteuer = €10,000 ÷ 4.09 ≈ €2,445 → Solidarity surcharge = €2,445 × 5.5% ≈ €134.50 → Church tax = €2,445 × 9% ≈ €220 → Total tax ≈ €2,799.50, versus €2,862.50 without the deductibility adjustment.

Note: These are simplified estimates. Your actual liability may differ due to the annual tax assessment, itemized deductions, or diocese-specific capping rules.

⚠️ Important Notes

- This calculator provides estimates only. Church tax you pay is deductible as a Sonderausgabe on your annual tax return, which indirectly reduces your effective cost — this calculator shows the gross amount before that further deduction.
- It does not model Kirchgeld (a special fixed fee for the church-member spouse in an interfaith marriage where the other spouse earns little or nothing), which follows separate diocese-specific tables.
- Kappungsgrenze rates and availability vary by state and diocese — always confirm with your local Finanzamt or church tax office.
- For exact figures, consult a Steuerberater or your diocese's Kirchensteueramt.

Frequently Asked Questions

How much is church tax in Germany? +

Church tax (Kirchensteuer) is 8% of your income tax in Bavaria and Baden-Württemberg, and 9% of your income tax in all 14 other German states. It is a percentage of your income tax liability, not of your gross salary.

Is church tax calculated on my salary or my income tax? +

Church tax is calculated as a surcharge on your income tax (Einkommensteuer/Lohnsteuer), not on your gross salary. If your annual income tax is €5,000, your church tax is €400 (8%) or €450 (9%) — not 8-9% of your salary itself.

What is the Kappungsgrenze (capping rule)? +

The Kappungsgrenze caps church tax at a fixed percentage of your taxable income (typically 2.75%–4%, depending on the state) instead of 8-9% of your income tax, which helps high earners. It applies in most states on application to the Finanzamt, but is generally not available in Bavaria.

Do I pay church tax on investment income (Abgeltungssteuer)? +

Yes, if you are a registered church member, banks automatically withhold church tax on capital gains alongside the 25% Abgeltungssteuer. Because church tax is deductible as a special expense, the effective capital gains tax rate is slightly reduced — to about 24.45% (9% church tax) or 24.51% (8% church tax) before solidarity surcharge.

How do I stop paying church tax in Germany? +

You need to formally leave the church (Kirchenaustritt) at your local Standesamt (registry office) or Amtsgericht (in Bavaria and Baden-Württemberg), bringing your ID and residence registration. It costs roughly €10-€60 depending on the state, and the tax deduction stops from the month after your exit is processed — there's no refund for tax already paid.

⚠️ Disclaimer: This calculator provides estimates for informational purposes only, based on 2026 church tax rates of 8% (Bavaria, Baden-Württemberg) and 9% (other states). It approximates income tax using the §32a EStG formula, does not model Kirchgeld for interfaith couples, and uses a simplified, user-adjustable Kappungsgrenze since exact rates and eligibility vary by diocese and state. For exact figures, consult a Steuerberater or your diocese's Kirchensteueramt.