Church Tax 2025 – Calculation and Capping
Church tax is paid only by members of tax-collecting religious communities in Germany.
Who pays church tax?
Only members of: - Protestant Church (evangelisch) - Catholic Church (katholisch) - Jewish Community (jüdisch) - Old Catholic Church (altkatholisch)
Non-members: No church tax
How much is church tax?
The rate varies by federal state:
| Federal State | Rate |
|---|---|
| Baden-Württemberg | 8% |
| Bavaria | 8% |
| All other states | 9% |
Calculation: Income tax × 8% (or 9%)
Example: - Income tax: €10,000 - Church tax (9%): €10,000 × 9% = €900
Church tax capping
At very high incomes, church tax is capped at 2.75-4% of taxable income (depending on state).
Example Baden-Württemberg: - Taxable income: €200,000 - Without cap: €6,400 church tax - With cap (3.5%): €7,000 maximum
Can I deduct church tax?
Yes! Church tax is deductible as special expenses in your tax return.
Effect: You get back approximately 30-40% of church tax through reduced income tax.
Leaving the church
If you want to stop paying church tax: 1. Go to registry office (Standesamt) 2. Declare church exit 3. Fee: ~€30 4. From next month: No more church tax
Calculate now: To Tax Calculator