Church Tax in Germany: Who Pays the Kirchensteuer and How to Leave the Church
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In Germany, religion is formally separated from the state, but religious communities are visible in everyday life: some holidays are public holidays, church organizations run social institutions, and members of certain communities are required to pay a church tax—the Kirchensteuer—through the tax system.
For newcomers, the main practical issue is usually not religious culture, but rather the official registration of one’s religious affiliation. If a person has indicated membership in a church or other religious community that is authorized to collect taxes, this may affect their salary, tax return, and documents when moving.
Religion in Everyday Life
Churches, bell towers, and religious holidays remain part of the urban landscape in Germany. In small towns and villages, the church is often located in the center, and the ringing of bells is still perceived as a normal part of the environment.
The fact that stores are closed on Sundays is linked not only to religious tradition but also to German labor and commercial regulations. In some cities, there are “verkaufsoffene Sonntage”—special Sundays when stores are allowed to open—but this is an exception rather than the norm.
In public schools, religion may be offered as a course, but the specific rules depend on the federal state. If a family does not wish to attend religious instruction or does not belong to a religious denomination, an alternative such as “Ethics,” “Practical Philosophy,” or a similar subject is usually available. It is best to check the details with the school authority in your state.
Religious Composition of Germany
Germany is becoming more secular. According to church statistics for 2024–2025, the Catholic Church and the Evangelische Kirche in Deutschland (EKD) remain the largest Christian organizations, but the proportion of people who are not members of major churches is growing.
Eastern Germany has historically been more secular, while the west and south generally maintain stronger Catholic and Protestant traditions. However, actual religious practice and official church affiliation are not the same thing: the Kirchensteuer depends specifically on official registration of membership, not on an individual’s degree of religiosity.
In addition to Catholics and Protestants, Germany is home to Orthodox, Muslim, Jewish, Buddhist, non-denominational, and other communities. Not every religious organization has the status and right to collect the church tax through the Finanzamt.
What Is Kirchensteuer?
Kirchensteuer is a church tax for members of religious communities that are authorized to collect it. It is usually calculated as a percentage of income tax, rather than as a percentage of total salary.
In 2026, the general guidelines are as follows:
| State | Kirchensteuer Rate |
|---|---|
| Baden-Württemberg | 8% of Einkommensteuer/Lohnsteuer |
| Bavaria | 8% of income tax/payroll tax |
| Other federal states | 9% of Einkommensteuer/Lohnsteuer |
In other words, if your monthly income tax is low, the church tax will also be low; if your Einkommensteuer is high, the amount of Kirchensteuer increases accordingly. For families, investment income, and certain special cases, the calculation can be more complex, so it’s best to check the exact amount on your pay stub, Steuerbescheid, or tax software.
The Kirchensteuer paid is usually reported on the tax return as a “Sonderausgabe” (special deduction). This does not mean that the tax is fully refunded, but it can reduce the taxable income.
Who Pays the Church Tax
A person is required to pay Kirchensteuer if they simultaneously:
- is a member of a religious community entitled to collect the church tax;
- is registered in Germany as a tax resident or receives income subject to German withholding tax;
- has indicated their religious affiliation in registration or tax records, or is already listed as a member of such a community.
In practice, this issue often arises during the Anmeldung process, when filling out documents for an employer, or when data is exchanged between the Meldebehörde and the Finanzamt. If a person was baptized in the Catholic or Protestant church outside of Germany, German authorities and the church may consider this grounds for membership if the religious affiliation was indicated in the documents.
The communities that are authorized to collect taxes or church dues through the state system in various states include, first and foremost:
| Community | What You Need to Know |
|---|---|
| Catholic Church | The largest Catholic church organization in Germany; the Kirchensteuer is usually withheld by the Finanzamt. |
| Evangelische Landeskirchen | State Evangelical Churches (EKD); the rate varies by state. |
| Altkatholische Kirche | Old Catholic Church; procedures vary by state and the status of the congregation. |
| Jewish Religious Communities / Jewish Religious Associations | In some states, a religious tax or contribution may be collected through official channels. |
| Some non-denominational communities | The law and procedures for collection vary by state and the specific Körperschaft des öffentlichen Rechts. |
Before indicating your religious affiliation on an official form, it’s important to understand whether the question refers to your personal faith, baptism, membership in a specific church, or tax status. If in doubt, it’s best to check with the Meldebehörde, Finanzamt, or the religious community itself.
Who is generally exempt from paying Kirchensteuer
Those who are not officially members of a religious community authorized to collect this tax do not pay the Kirchensteuer. On forms, people in such cases usually use phrases like “keine Religionszugehörigkeit” or “ohne Konfession,” or leave the field blank as instructed by the relevant agency.
Many religious groups in Germany do not collect taxes through the Finanzamt. These may include Orthodox parishes, Muslim communities, Buddhist organizations, Free Evangelical Churches, Baptist congregations, Adventists, and other religious associations. However, this does not mean that they do not have membership dues or donations; it simply means that these are not typically withheld from your paycheck as Kirchensteuer.
How to Leave the Church: Kirchenaustritt
Kirchenaustritt is an official declaration of withdrawal from a religious community for the purposes of German law and the tax system. Simply writing a letter to the church or stopping attendance at services is not sufficient.
The general procedure is as follows:
- Find the responsible agency in your area of residence.
- Make an appointment, if one is required.
- Come in person with an ID card or passport; sometimes a Meldebescheinigung is required.
- Sign a declaration of withdrawal.
- Obtain confirmation and keep it on file for the Finanzamt, your employer, and your personal records.
Most standard procedures do not provide for an online option. In some cases, a notarized written declaration is possible, but this adds notary fees and requires the document to be properly submitted to the competent authority.
Where to Process a Kirchenaustritt
The competent authority depends on the federal state. As of 2026, the overall picture is as follows:
| State | Where to go for assistance |
|---|---|
| Baden-Württemberg | Registry Office (Standesamt) at your place of residence |
| Bavaria | Registry Office |
| Berlin | Amtsgericht |
| Brandenburg | Amtsgericht |
| Bremen | Kirchenstelle / church office according to local regulations |
| Hamburg | Standesamt |
| Hesse | Bürgeramt or the authorized municipal office |
| Mecklenburg-Vorpommern | Registry Office |
| Lower Saxony | Registry Office |
| North Rhine-Westphalia | Local Court |
| Rhineland-Palatinate | Registry Office |
| Saarland | Standesamt |
| Saxony | Registry Office |
| Saxony-Anhalt | Registry Office |
| Schleswig-Holstein | Standesamt |
| Thuringia | Registry Office |
Before your visit, check the website of your city, the Amtsgericht, or the Standesamt: registration procedures, required documents, and fees may vary even within a single state.
How much does it cost to leave the church?
The fee for leaving the church (Kirchenaustritt) varies by state and sometimes by municipality. In 2026, the fee typically ranges from 0 to 35 euros, but in Baden-Württemberg, the fee is set at the local level and may differ from city to city.
Examples of guidelines:
| State | Tax Collection Guidelines |
|---|---|
| Brandenburg | 0 euros |
| Bremen | 0 euros under the standard procedure |
| Mecklenburg-Vorpommern | about 15 euros |
| Schleswig-Holstein | about 20 euros |
| Berlin, Hesse, Lower Saxony, North Rhine-Westphalia, Rhineland-Palatinate, Saxony-Anhalt, Thuringia | about 30 euros |
| Bavaria, Saxony | about 35 euros |
| Hamburg, Saarland | about 31–32 euros |
| Baden-Württemberg | depends on the municipality |
If your income is low, in some states you can request a reduction or exemption from the tax, but this is not a universal right and is usually decided by the relevant agency.
Children and Leaving the Church
Separate rules apply to minors. Generally speaking, parents can declare their young child’s withdrawal from a religious community, but as the child gets older, the child’s own participation becomes mandatory. From the age of 14, teenagers in Germany can usually decide for themselves which religion to belong to.
Since family situations vary—joint custody, sole custody, parents of different faiths, divorce, lack of documentation—it is best to clarify the procedure in advance with the relevant agency.
Consequences of Leaving a Religious Community
The main tax consequence is that the Kirchensteuer ceases once the withdrawal is processed. At the same time, the option to claim future Kirchensteuer as a Sonderausgabe disappears, because the payment itself no longer occurs.
The religious implications depend on the denomination. Leaving the church may affect church weddings, the baptism of a child, participation in sacraments, church funerals, and work in church organizations. These matters are not decided by the Finanzamt, but by the religious community itself and its internal rules.
The implications for church-affiliated kindergartens, schools, and social institutions are also not always the same. Many such institutions operate with public funding and accept people regardless of religious affiliation, but certain positions or church employers may take loyalty to a religious organization into account. In cases of uncertainty, it is best to obtain written information from the institution or employer.
Returning to the Church
It is usually possible to rejoin a religious community, but this is no longer a tax procedure—it is an internal church matter. Most often, the first step is to contact the local parish, pastor, priest, or church office. Once membership is reinstated, the information may be included in tax records again, and the Kirchensteuer will resume being collected.
What to Check Before Registration (Anmeldung) or Withdrawal from the Church (Kirchenaustritt)
- Which religious denomination do you list on your Anmeldung, and do you understand the tax implications?
- Do you have a baptism or church membership that can be recognized in Germany?
- Which authority is responsible for Kirchenaustritt in your state and city?
- Is an appointment required?
- What documents does your specific agency require?
- From which month does the withholding of Kirchensteuer cease after leaving the community?
- Do you need to notify your employer, or is the automatic exchange of data through the Finanzamt sufficient?
FAQ
Is the Kirchensteuer 8–9% of one’s salary?
No. It is usually 8% or 9% of the Einkommensteuer or Lohnsteuer—that is, of the amount of income tax.
If I’m a believer but don’t want to pay the tax, can I just write “keine”?
You must provide accurate information on official documents. If you are a member of a church that collects Kirchensteuer, incorrect information may result in additional charges and a dispute with the Finanzamt or the church.
Can you leave the church online?
Generally, no. Usually, a personal declaration is required at the Standesamt, Amtsgericht, Bürgeramt, or church office, depending on the state. Alternatives involving a notary public require separate verification.
Can you still attend church after leaving the church (Kirchenaustritt)?
Attending services is generally not prohibited, but access to sacraments, marriage ceremonies, church funerals, and employment within church organizations may depend on the rules of the specific denomination.
