Kirkollisverot

Kirkollisverot, commonly translated as church taxes, are taxes paid by members of the two state-recognized churches in Finland: the Evangelical Lutheran Church of Finland and the Finnish Orthodox Church. The tax funds church operations, including clergy salaries, maintenance of church buildings, and social and charitable activities carried out by the churches.

The church tax is part of Finland’s personal income tax system. It is collected by the Finnish Tax Administration (Verohallinto) on behalf of the relevant church parish, and appears as a separate line in the annual tax decision. The revenue is allocated to the parish of the member’s residence and helps support the church’s public functions and community services.

Two separate church taxes exist: one for the Evangelical Lutheran Church of Finland and one for the Finnish Orthodox Church. The rate for each tax is set by the respective church in cooperation with the local municipality, and rates can vary by parish and municipality. Because membership determines liability, only individuals who are members of one of the churches typically pay kirkollisverot. People who have chosen to leave the church or who are not members generally do not pay the church tax.

Critically, kirkollisverot are sometimes discussed in public debates about the relationship between church and state in Finland, with discussions focusing on the fairness and neutrality of financing religious organizations through a general tax system. The system remains in use as a means to fund church activities within Finland’s tax framework.