Basics of Church Tax
The church tax is a tax that members of certain religious communities, such as the Roman Catholic Church or the Protestant Church, must pay. It is calculated as a percentage of the income tax and is automatically withheld by the employer and forwarded to the respective church.
Amount of Church Tax
The amount of church tax varies depending on the federal state:
- In Bavaria and Baden-Württemberg, the church tax is 8% of the income tax.
- In the other federal states, the church tax is 9% of the income tax.
Calculation of Church Tax
The calculation of church tax is based on the actually paid income tax. The following example illustrates the deductions with an annual income tax of €1,000:
- In Bavaria or Baden-Württemberg: €1,000 × 8% = €80 church tax
- In other federal states: €1,000 × 9% = €90 church tax
Exemption from Church Tax
Apprentices who do not belong to a tax-collecting religious community are not required to pay church tax. If an apprentice wishes to leave the church, this can be done at the relevant registry office or district court. After leaving, the obligation to pay church tax is lifted.
Use of Church Tax
The church tax is used to finance church-related tasks and institutions. This includes:
- Worship services and pastoral care
- Social facilities such as kindergartens, nursing homes, and hospitals
- Educational work and cultural events
Tax Deductibility of Church Tax
The paid church tax can be claimed as a special expense in the tax return. This reduces the taxable income, which can lead to a lower tax burden.
Important Notes on Church Tax
Apprentices should check whether they belong to a tax-collecting religious community. If yes, the church tax is automatically withheld by the employer. For questions regarding the amount of deductions, they can contact their employer’s payroll department or the tax office. Additionally, it is possible to obtain information from the respective church about the use of church tax.