What is Church Tax?

Church tax (Kirchensteuer / impôt ecclésiastique) is an additional income or wealth tax collected by the state on behalf of recognised religious communities, levied on registered members of those communities.

Switzerland, Germany and parts of Austria, Denmark, Finland and Sweden run church-tax systems. In Switzerland, registered Catholics, Reformed Protestants and Christian Catholics pay 2–15% of their cantonal tax, depending on canton and parish. Companies are taxed in some cantons regardless of the owners' religion.

In Germany, church tax is 8% of income tax in Bavaria and Baden-Württemberg, 9% elsewhere. For a Munich engineer earning EUR 70,000, that adds roughly EUR 1,250 to the annual tax bill. Members can leave the church via a formal declaration (Kirchenaustritt) at the registry office, which terminates the tax obligation but also membership rights.

Church tax is deductible from federal income tax in Germany. In Switzerland, it is fully deductible from federal direct tax. Non-members and members of non-recognised faiths pay nothing.

Example

A Reformed Protestant in Zurich earning CHF 100,000 pays CHF 12,500 in cantonal tax and an additional CHF 1,250 (10%) church tax. Leaving the church before year-end avoids next year's church tax but ends religious-rite entitlements.

Related terms

Income Tax

Income tax is a tax levied by governments on the wages, salaries, business profits and other earnings of individuals and corporations, usually charged at progressive rates that rise with the amount of income.

Payroll Tax

Payroll tax is the broad term for taxes and social contributions calculated on wages — including pension, health, unemployment and family-allowance contributions — typically split between employer and employee and remitted by the employer.

Tax Deduction

A tax deduction is an expense or contribution that you can subtract from your gross income before calculating taxable income, reducing your tax bill by the deduction multiplied by your marginal tax rate.

Tax Allowance

A tax allowance (or personal exemption) is a fixed amount of income that is tax-free for everyone — or for specific categories of taxpayer such as the elderly, parents or low earners — applied before the tax brackets kick in.

Frequently asked questions

Can I opt out of church tax?+

Yes — by formally leaving the religious community at the relevant civil registry or canton office.

Do atheists pay church tax?+

Only if formally registered as a member of a tax-collecting community.

Is church tax deductible?+

Yes, deductible from income tax in Germany and Switzerland.