In Germany, certain religious communities are entitled to collect church tax (Kirchensteuer) from their members. If you are a member of a religious community that collects church tax, the tax is generally collected together with your income or wage tax.
The church tax is calculated as a percentage of your income or wage tax, not as a percentage of your salary. The rate is 8% in Bavaria and Baden-Württemberg and 9% in the other federal states, including Saarland.
If you are not a member of a religious community that collects church tax, you generally do not have to pay church tax. Your religious affiliation is recorded during registration and can be relevant for determining whether you are subject to church tax.
If you were baptized or became a member of a church or religious community in another country, your membership may still be relevant for church tax purposes in Germany. Simply declaring yourself as having no religion during registration does not necessarily terminate an existing church membership. If you are unsure about your status, check with the relevant religious community or tax authority.
Church tax is collected from members of religious communities that are authorized to levy it in the respective federal state. These include, in particular, the Roman Catholic Church and Protestant regional churches. Other religious communities may also be authorized to levy church tax depending on the federal state.
Last updated: August 14, 2026, 2:03 am