⛪ Germany Church Tax (Kirchensteuer) Calculator

Kirchensteuer (church tax) is a surcharge on income tax that the German tax offices collect on behalf of the churches. Its legal basis is Article 140 of the Grundgesetz in combination with the Weimar constitutional articles of 1919, which authorize the federal states to levy it. Whoever belongs to one of the two large churches — evangelisch (Protestant) or römisch-katholisch (Roman Catholic) — or to one of the smaller religious communities that levy it as well, pays Kirchensteuer on top of their income tax; everyone else pays nothing at all. Nationality, income level and how often you attend services play no role: the only thing that counts is membership in the church register.

In 2026 the rate is 8% in Bavaria and Baden-Württemberg and 9% in the other fourteen federal states. Crucially, the percentage is applied to the income tax itself, not to gross income: with an assessed annual income tax of 8,000 euro the church tax is 640.00 euro in Bavaria but 720.00 euro in North Rhine-Westphalia. That makes the income tax figure the starting point of every calculation. If you begin from your salary, the German income tax calculator estimates the ESt, and the gross-to-net salary calculator for Germany shows every deduction on your payslip in a single view.

For employees the tax is nearly invisible in daily life: the employer withholds the Kirchensteuer monthly together with the Lohnsteuer and passes it on to the tax office, where it appears as its own line on the payslip. Freelancers and self-employed church members pay it quarterly together with their income tax prepayments (ESt-Vorauszahlungen). Like the solidarity surcharge, church tax rides on an existing tax — you can trace the sibling levy in the solidarity surcharge (Soli) calculator.

Capital income follows its own regime. Since 2015 banks automatically withhold the flat Abgeltungsteuer of 25% on investment income; the central tax office transmits the church membership marker to the bank, which then also withholds church tax of 8% or 9% of that 25% tax — an effective 2.0% or 2.25% of the capital income itself. Together with the solidarity surcharge the total burden on taxable capital income reaches 28.375% in Bavaria and Baden-Württemberg and 28.625% in the 9% states. A saver allowance (Sparerpauschbetrag) of 1,000 euro for singles and 2,000 euro for jointly assessed couples stays tax-free before any of this applies.

Behind the scenes the membership is tied to your tax identification number: the confession marker is stored with the tax office and flows automatically into the wage tax withholding and the capital income tax. When membership changes, the marker is updated and the deductions adjust — which is also why the employer, not the church, does the collecting.

Because the tax follows church membership, the only way to end it is a formal Kirchenaustritt (declaration of leaving the church) at the office responsible in your state; from the moment it takes effect, no further church tax is withheld. Whether that step is right for you is a personal decision — this page simply computes what the law would collect.

All three modes of the calculator reduce to one core formula:

Kirchensteuer = income tax × rate, with the rate being 0.08 for Bavaria (BY) and Baden-Württemberg (BW) and 0.09 for the other fourteen states. The modes differ only in which income tax figure you feed in and which derived values you get back.

Annual income tax (ESt): enter the income tax from your assessment notice. An ESt of 8,000 euro produces 8,000 × 0.08 = 640.00 euro of church tax in Bavaria and 8,000 × 0.09 = 720.00 euro in a 9% state such as North Rhine-Westphalia. The tool also derives the monthly equivalent (annual figure ÷ 12 ≈ 53.33 or 60.00 euro) so you can check it against your payslip.

Monthly wage tax (Lohnsteuer): enter the Lohnsteuer of a single month. With 400 euro of monthly wage tax in Baden-Württemberg the church tax is 400 × 0.08 = 32.00 euro per month, and the derived annual figure is 32.00 × 12 = 384.00 euro — an approximation, because monthly wage tax can fluctuate with bonuses, tax class changes or part-time months during the year.

Capital income (Abgeltungsteuer): here the chain is one step longer. First the saver allowance is deducted: taxable capital income = max(0, income − 1,000 euro single or 2,000 euro joint). Then Abgeltungsteuer = 25% × taxable income, Soli = 5.5% × Abgeltungsteuer, and Kirchensteuer = 8% or 9% × Abgeltungsteuer. Worked example: 10,000 euro of capital income, single, North Rhine-Westphalia → 10,000 − 1,000 = 9,000 euro taxable; 25% of that is 2,250.00 euro; the Soli adds 123.75 euro; the church tax adds 9% × 2,250 = 202.50 euro; total deduction 2,576.25 euro.

The most useful derived metric in capital mode is the effective total rate: total deduction ÷ taxable capital income. In the 9% states that is 25% × 1.055 + 2.25% = 28.625%, in Bavaria and Baden-Württemberg 25% × 1.055 + 2.0% = 28.375% — the calculator displays this figure live so you can judge the real bite on your returns. For the complete picture of statutory levies on a German household, combine this tool with the long-term care insurance calculator for another salary deduction and the broadcasting contribution (Rundfunkbeitrag) calculator for the household charge everyone pays regardless of confession.

Refer to the table below for the 2026 Kirchensteuer rate of all sixteen federal states. The percentage always applies to the income tax assessed (ESt or Lohnsteuer), never to gross salary; the example column shows the church tax on an income tax bill of 8,000 euro.

Baden-Württemberg and Bavaria are the only 8% states; the remaining fourteen federal states including the three city states charge 9%. The rate itself is set by state church tax law and applies to the income tax assessed for the year.

On capital income the church tax is computed on the 25% Abgeltungsteuer, not on the income itself. The table shows how the components add up to the effective total rate on taxable capital income.

Before any of this applies, the Sparerpauschbetrag of 1,000 euro (single) or 2,000 euro (married, joint assessment) is deducted from the capital income; returns within the allowance remain completely tax-free.

1. Choose the calculation basis: annual income tax (ESt), monthly wage tax (Lohnsteuer) or capital income (Abgeltungsteuer).
2. Select your federal state - Bayern or Baden-Württemberg at 8%, or one of the fourteen states at 9%.
3. Enter the amount: the assessed annual ESt, one month of Lohnsteuer, or your gross capital income for the year.
4. In capital mode pick single (1,000 euro allowance) or married/joint (2,000 euro) so the saver allowance is deducted before the 25% tax.
5. Click Calculate to see the church tax with the derived monthly or annual figure - in capital mode the full breakdown of Abgeltungsteuer, Soli, church tax and effective rate.

Which German states charge 8% church tax and which charge 9%?

Only Bavaria and Baden-Württemberg apply the reduced 8% rate; the other fourteen federal states, including the city states of Berlin, Hamburg and Bremen, apply 9%. The percentage always multiplies your assessed income tax (ESt or Lohnsteuer), so on an income tax of 8,000 euro the church tax is 640.00 euro at 8% and 720.00 euro at 9%.

Do I pay church tax if I do not belong to a church?

No. Kirchensteuer is due only from members of the evangelisch and Roman Catholic churches and of some smaller religious communities that levy it as well. Nationality, income and attendance at services are irrelevant - what counts is your entry in the church membership register held by the tax authorities.

How is church tax deducted from my salary?

Employers withhold it monthly together with the Lohnsteuer and remit it to the tax office, so it appears as its own line on your payslip. Freelancers and self-employed members instead pay the church tax quarterly, together with their income tax prepayments (ESt-Vorauszahlungen).

How is church tax calculated on capital gains?

Capital income is taxed at a flat 25% (Abgeltungsteuer), and the church tax amounts to 8% or 9% of that 25% tax - effectively 2.0% or 2.25% of the capital income. Together with the 5.5% solidarity surcharge on the tax, the total burden on taxable capital income is 28.375% in Bavaria and Baden-Württemberg and 28.625% everywhere else. The saver allowance of 1,000 euro (single) or 2,000 euro (joint) is applied first.

What happens after I leave the church (Kirchenaustritt)?

Once your declaration of leaving the church takes effect, the obligation ends: no further church tax is withheld through your wages or your capital income. The declaration is filed with the office responsible in your state. Rejoining a church is possible, but it only creates an obligation for the future.

Is the church tax calculator free to use?

Yes - it runs entirely in your browser, needs no registration and stores nothing. All results are estimates for orientation; for binding decisions consult your tax office or a Steuerberater.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

Secure the right base figure before you start: the annual mode expects the ESt from your assessment notice, the monthly mode the Lohnsteuer printed on one payslip, and the capital mode your gross investment income for the year. Mixing these bases up is by far the most common source of wrong results.

Remember that the rate follows your state of residence. Moving between states changes the percentage — Bavaria and Baden-Württemberg charge 8%, the fourteen others 9% — so the identical income tax bill produces different church tax depending on where you are registered.

Give your bank a Freistellungsauftrag so the saver allowance is applied automatically; income within the 1,000 / 2,000 euro band stays free of Abgeltungsteuer, Soli and church tax alike.

Church tax you paid is deductible as a special expense (Sonderausgabe) in the income tax return of the following year, which claws back part of the burden at your marginal rate — the calculator shows the gross amount before this offset.

In a marriage where only one spouse belongs to a church, church tax is withheld only on the income of that spouse; model this by entering the member income tax alone instead of the joint figure.

If you are weighing a Kirchenaustritt, run the numbers in all three modes first — on large capital incomes the effective saving of 2.0 / 2.25% often outweighs the saving on wage tax, while for small incomes below the saver allowance nothing is due at all.