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.

Church Tax Calculator 2026 by Rechnerzentrale(opens in a new tab)2026 values