Kirchensteuer

Kirchensteuer, or church tax, is a tax collected in Germany from members of officially recognized religious communities to fund their activities. The tax is administered by the state tax authorities (Finanzamt) on behalf of the churches, and it is calculated as a percentage of the individual’s income tax or wage tax (Lohnsteuer). The typical rate is 8 percent of the income tax for most states, and 9 percent in Bavaria and Baden-Württemberg.

Only individuals registered as members of a church or religious community that levies the tax are liable. Non-members do not pay Kirchensteuer. Membership is recorded by the religious community and shared with the tax authorities. Those who wish to stop paying can perform a Kirchenaustritt (exit from the church) at their local registry office; the tax obligation ends for future periods once the exit becomes effective.

Revenue from the Kirchensteuer funds church operations and services, including worship, administration, education, charitable activities, and social services. It is distinct from voluntary donations and from property ownership, serving as a stable source of funding for the community’s activities.

Legal basis and scope: Kirchensteuer is supported by state law and church statutes, with the specific arrangements varying by federal state. It applies to members of churches and other religious communities recognized as Körperschaften des öffentlichen Rechts (public-law corporations) by government authorities. The system is intended to balance tax enforcement with constitutional guarantees of religious freedom and church autonomy, though it remains a topic of public and political discussion.