Germany Church Tax Calculator 2023
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.
👤 Personal Information
−📊 Tax Summary
Detailed Breakdown
Church Tax Information 2023
Tax Slabs Explanation
Church tax is calculated as a percentage of income tax. Income tax in Germany is progressive:
- €0 – €10,347: 0% income tax
- €10,348 – €61,971: Progressive 14–42%
- €61,972 – €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): €10,347
- Optional deductions (e.g., donations, special expenses)
- Tax class adjustments for married couples
- Only registered church members pay church tax
Church Tax Rates
Bavaria (Bayern) and Baden-Württemberg
All other German federal states
Examples
Example 1: Bavaria
Gross: €50,000 | Tax class I
Income tax: ~€8,500
Church tax: ~€680 (8%)
Example 2: Hesse
Gross: €70,000 | Tax class III
Income tax: ~€17,000
Church tax: ~€1,530 (9%)
Frequently Asked Questions
Q: Who has to pay church tax?
A: Only registered church members.
Q: Does rate vary by state?
A: Yes, 8% in Bavaria and
Baden-Württemberg, 9% in other states.
Q: Can deductions reduce church tax?
A: Indirectly, by reducing
taxable income and income tax.
Q: Is church tax separate from income tax?
A: No, it is a percentage
of income tax.
Q: Can I opt out of church tax?
A: Only by officially leaving the
church (Kirchenaustritt).
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 2023 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.