Kirchensteuer (German church tax)
Opt-in 8–9% surcharge on income tax that funds the Catholic or Protestant church in Germany. Tied to declared religious affiliation.
Kirchensteuer is an opt-in tax in Germany that funds the Catholic or Protestant churches. It applies only to employees who have declared their religious affiliation to the Finanzamt — atheists, agnostics, members of other faiths, and those who have formally exited the church (Kirchenaustritt) do not pay it.
The rate is 9% of Lohnsteuer in most Bundesländer, or 8% in Bavaria and Baden-Württemberg. It is computed AFTER the income-tax calculation; so an employee paying €10,000 in Lohnsteuer in NRW with church affiliation owes an additional €900 in Kirchensteuer (€800 in BY/BW).
Kirchensteuer reduces the base for Solidaritätszuschlag computation but is itself fully deductible from income on the annual Steuererklärung as a Sonderausgabe. The Germany calculator on this site does NOT model Kirchensteuer in v1 (kinderlos + SK I default assumes secular).
Calculator pages that use this term
See also
- Solidaritätszuschlag (German solidarity surcharge) — A 5.5% surcharge on Lohnsteuer that funds federal reconstruction priorities — now applies only to high earners after the 2021 reform.
- Grundfreibetrag (German basic tax-free allowance) — The annual income amount that is fully exempt from German income tax — €12,348 for 2026.
- Steuerklasse (German tax class) — One of six categories that determines how much Lohnsteuer is withheld each month from German payroll.