What is Kirchensteuer?
Kirchensteuer is a church tax levied in Germany on people who officially belong to a recognized church or religious community, such as:
the Catholic Church (Katholische Kirche)
the Protestant / Evangelical Church (Evangelische Kirche)
and certain other recognized religious communities
The tax is used to finance church activities, such as:
schools and kindergartens
hospitals and social / charitable services
pastoral care, parish work, social projects
salaries, building maintenance and renovation, etc.
Kirchensteuer is charged only if:
| Condition | Result |
|---|---|
| You are officially registered as a church member (in the population register) | You pay Kirchensteuer |
| You do not belong to any recognized church or you have left it officially | You do not pay Kirchensteuer |
The church tax is a percentage of your income tax (Einkommensteuer), not of your total income.
Rates by federal state:
| Federal state / region | Percentage of income tax |
|---|---|
| Most federal states (e.g. NRW, Hessen, etc.) | 9 % of income tax |
| Bavaria (Bayern) and Baden-Württemberg (BW) | 8 % of income tax |
Example:
Taxable annual income: €40,000
Income tax (Einkommensteuer): €6,000
Residence in NRW (9 %):
Kirchensteuer = €6,000 × 9 % = €540 per year
It is automatically deducted every month together with wage tax from your salary.
On your pay slip (Lohnabrechnung), it appears as:
“Kirchensteuer” or “KiSt”
You will also see it as a separate item on your tax assessment (Steuerbescheid).
Yes, but only if you officially leave the church:
You must declare your church resignation (Austritt aus der Kirche) at the civil registry office (Standesamt) or a competent local court, depending on the federal state.
This resignation is officially recorded and forwarded to the tax office.
From the following month onwards, no further Kirchensteuer is charged.
Important:
Many churches interpret this step as a formal religious exit, which may have consequences such as:
no church wedding
no church funeral
limited access to certain religious services or sacraments
| German term | English meaning | Arabic meaning |
|---|---|---|
| Kirchensteuer | church tax | ضريبة الكنيسة |
| Einkommensteuer | income tax | ضريبة الدخل |
| Austritt aus der Kirche | official church resignation | الخروج الرسمي من الكنيسة |
| Standesamt | civil registry office | مكتب التسجيل المدني |
| KiSt | abbreviation for Kirchensteuer on pay slips | اختصار ضريبة الكنيسة في كشف الراتب |
The editorial team of our website strives to provide accurate information based on careful research and multiple sources. However, mistakes may occur or some details may not yet be fully verified. Therefore, please regard the information in this text as an initial orientation only, and always contact the competent authorities (tax office, tax advisor or church administration) for binding and up-to-date information.
