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Germany Church Tax Calculator 2022

Calculate Kirchensteuer based on income tax and state rates

Introduction

🎯 What

Church tax is a percentage of income tax paid by registered church members in Germany.

👥 Who

Registered members of Catholic, Protestant, or Jewish religious communities.

💡 Why

To fund religious organizations and their charitable activities.

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👤 Personal Information

📊 Tax Summary

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Church Tax Information 2022

Tax Slabs Explanation

Church tax is calculated as a percentage of income tax. Income tax in Germany is progressive:

  • €0 – €9,984: 0% income tax
  • €9,985 – €58,596: Progressive 14–42%
  • €58,597 – €277,825: 42%
  • Above €277,826: 45%
  • Church tax rate: 8% or 9% of income tax (depending on state)

Allowances & Deductions

  • Basic personal allowance (Grundfreibetrag): €9,984
  • Optional deductions (e.g., donations, special expenses)
  • Tax class adjustments for married couples
  • Only registered church members pay church tax

Church Tax Rates

8% Rate

Bavaria (Bayern) and Baden-Württemberg

9% Rate

All other German federal states

Examples

Example 1: Berlin

Gross: €50,000 | Tax class I

Income tax: ~€8,944

Church tax: ~€715 (8%)

Example 2: Bavaria

Gross: €75,000 | Tax class III

Income tax: ~€15,200

Church tax: ~€1,368 (9%)

Frequently Asked Questions

Q: What is church tax in Germany?
A: 8% of income tax (9% in Baden-Württemberg & Bavaria).

Q: Who has to pay church tax?
A: Members of recognized churches.

Q: Does church tax depend on income?
A: Yes, it is a percentage of income tax.

Q: Are deductions applied before calculating church tax?
A: Yes, based on taxable income.

Q: Can non-members use this calculator?
A: Yes, church tax = 0 for non-members.

Q: Are donations to church deductible?
A: Yes, they can be claimed as special expenses.

Q: Is church tax mandatory?
A: Only for registered church members.

Disclaimer: This Germany Church Tax Calculator 2022 is for informational and Google AdSense purposes only. Figures are estimates and may differ from actual tax liabilities. Tax rates and rules may change. Always consult a licensed tax professional (Steuerberater) for exact calculations.