Church Tax Calculator 2026

How much church tax do you pay per month or year? From salary or taxable income, under Section 51a EStG

As of September 2026Basis: Section 51a EStG, state church tax actsCalculated in your browser – nothing is stored

Calculate from

€

Bavaria and Baden-Württemberg 8%, all other states 9%

Children with child allowance – they always lower church tax

Church tax per month

€437.94 per year

€36.49

€36.49

In North Rhine-Westphalia, church tax is 9% of wage tax – for you €36.49 per month, €437.94 per year. The base is wage tax after child allowances: €405.50.

Base (wage tax)Monthly wage tax, reduced by child allowances (Section 51a(2a) EStG)
€405.50
Church tax rateState church tax act
9%
Church tax per month
€36.49
For comparison at 8%
€32.44

Good to know

  • Deductible as a special expense

    Church tax paid reduces your taxable income in the tax return (Section 10(1) no. 4 EStG). The actual burden is therefore lower.

  • Cap for high incomes

    Several states cap church tax on high incomes at a share of taxable income, some only on application. The rules are in your state's church tax act; the calculator does not apply the cap.

  • If you leave the church

    After leaving the church, church tax no longer applies – here €437.94 per year. From which month is set by your state's church tax act.

RZ-26 · headon.pro

How German church tax is calculated

Church tax is a surcharge on wage or income tax. Its rate is set by the church tax acts of the states: 8% in Bavaria and Baden-Württemberg, 9% in all other states. Employees pay it monthly with their wage tax; the employer passes it on to the tax office.

The base is not simply the tax paid: under Section 51a EStG, child allowances are always deducted for church tax – even if you keep child benefit for income tax purposes. That is why parents often pay considerably less church tax. How much wage tax applies to your salary is shown by the wage tax calculator.

Church tax rates by state

8%
Bavaria and Baden-Württemberg
9%
Berlin, Brandenburg, Bremen, Hamburg, Hesse, Mecklenburg-Western Pomerania, Lower Saxony, North Rhine-Westphalia, Rhineland-Palatinate, Saarland, Saxony, Saxony-Anhalt, Schleswig-Holstein, Thuringia

Worked examples 2026

From salary: €3,500 gross per month, tax class I, no children, North Rhine-Westphalia
Gross pay per month
€3,500.00
Wage tax (base)
€405.50
Church tax per month (9%)
€36.49
Church tax per year
€437.94
For comparison in Bavaria (8%), per month
€32.44
From income: €50,000 taxable income, single assessment, 1 child, North Rhine-Westphalia
Taxable income
€50,000
Child allowances (half rate)
€4,878
Income tax on €45,122 (base)
€8,876
Church tax per year (9%)
€798.84
Less church tax thanks to the child
€150.48

Lowering church tax and special cases

What you should know

  1. 1Deductible as a special expenseChurch tax paid reduces taxable income in the tax return (Section 10(1) no. 4 EStG).
  2. 2Cap for high incomesSeveral states cap church tax at a share of taxable income, some only on application. Your state church tax act applies.
  3. 3Investment incomeOn interest and dividends, church tax is withheld as a surcharge on the flat-rate tax. This part is not deductible as a special expense (Section 10(1) no. 4 EStG).
  4. 4Leaving the churchAfter leaving, church tax no longer applies. From which month is set by the respective state act.

Frequently asked questions about church tax

Rates, calculation and children

How high is German church tax?

8% of wage or income tax in Bavaria and Baden-Württemberg, 9% in all other states. The base is the tax after deducting child allowances.

How much church tax do I pay on €3,500 gross?

In tax class I without children in North Rhine-Westphalia €36.49 per month (9% of €405.50 wage tax), in Bavaria €32.44.

Why do I pay less church tax with children?

Child allowances are always taken into account for church tax (Section 51a EStG) – €9,756 per child for married couples, otherwise €4,878. This lowers the base, often to €0.

Can I deduct church tax from my taxes?

Yes. Church tax paid is deductible as a special expense (Section 10(1) no. 4 EStG). This does not apply to church tax paid as a surcharge on the flat-rate tax on investment income.

How much do I save by leaving the church?

The entire church tax – the calculator shows the annual amount. Because church tax lowers income tax as a special expense, the actual saving is somewhat smaller.