Do expats have to pay church tax (Kirchensteuer) in Germany?

Short answer: Yes, expats may have to pay church tax in Germany (Kirchensteuer) if they are members of a religious community that levies church tax. Your nationality does not exempt you. If you do not belong to such a religious community, you generally do not pay German church tax.

How much is church tax in Germany? Kirchensteuer is calculated as a percentage of your German income tax (Einkommensteuer) or wage tax (Lohnsteuer) – not as a percentage of your salary. The rate is 8% in Bavaria and Baden-Württemberg and 9% in the other German federal states.

For example, if your calculated income tax is €10,000, the church tax would generally be €800 at an 8% rate or €900 at a 9% rate.

Who has to pay Kirchensteuer? The decisive factor is usually whether you are a member of a religious community that collects church tax in Germany. This includes, for example, members of the Catholic and Protestant churches. Not every religion or religious community levies Kirchensteuer.

Does church tax also apply to foreigners and expats? Yes. Church tax rules are based on religious membership and German tax liability, not citizenship. This can therefore affect expats who were already members of a church before moving to Germany.

If you formally leave a church in Germany, this is called Kirchenaustritt. A formal withdrawal can end future church tax liability, although the procedure and effective date depend on the federal state.

Church tax also affects your take-home pay. Our guide to gross and net salary in Germany explains the main deductions expats may see on their payslip.

Paid church tax can generally also be relevant as a special expense (Sonderausgabe) when filing your German tax return. See our FAQ on whether expats need to file a German tax return.

Key takeaways:

• Expats are not automatically exempt from German church tax.
• Kirchensteuer generally applies only if you belong to a religious community that levies it.
• The rate is 8% or 9% of your income or wage tax – not 8% or 9% of your salary.
• A formal church withdrawal (Kirchenaustritt) can end future church tax liability.

Unsure how church tax affects your personal tax situation in Germany? Explore our tax services for expats.