Church tax: The table shows how high it is in its state

One of the most curious types of tax in Germany is church tax. In this form, it only exists in this country, but has been anchored nationwide since 1919. The state has in principle allowed church and religious communities to enter taxes – as a direct deduction from the income of its members. For processing, the churches may use the tax offices, for an average fee of three percent of church tax revenue. The Evangelical EKD churches, the Roman Catholic Church and the Jewish communities essentially use this service.

In view of the latter circumstances, one suspects: church tax is not the same everywhere. Your regulation is beyond Article 140 of the Basic Law of the Federal Republic of Germany. This fact goes back to the Frankfurt Reich constitution of 1849 – and it still has an effect today, as the following tables show:

Anyone who lives in Baden-Württemberg tends to get the cheapest way: in 2025, church tax of EUR 573.92 will be deducted from the salary for an annual gross income of 50,000 euros. In all other federal states, the deduction is 645.66 euros, calculated for income tax class 1 without children. A church tax calculator can be found online.

So far, so understandable. But: In Bavaria, municipalities of the Evangelical Church raise a so -called in addition to the eight percent tax Church moneycurrently between five and 120 euros annually. In Lower Saxony, the Catholic diocese of Hildesheim raises a local church money at a comparable amount. And in Hamburg and Berlin, smaller churches, such as Mennonite and Huguenot communities, enter the taxes of their members independently.

But that’s not enough federal and local peculiarities. The deduction amounts do not reveal how high the actual submission to the church is. On the one hand, the federal states have introduced so -called caps, at different heights (see tables). On the other hand, the state promotes church membership by fully recognizing the church tax paid and church money in income tax compensation as special expenses. In turn:

In Berlin, for example, the cap of church tax in 2024 is three percent of the annual gross income. In the capital, the tax offices automatically calculate the maximum church tax. For an annual gross of 50,000 euros, a maximum of 1500 euros instead of the nine percent rate of 4500 euros. In addition, depending on the personal tax circumstances, the special expenditure deduction. The effect of the caps set only unfolds in the taxable income. In this case, the above case study with tax class 1 without children explains the amount of 645.66 euros. The cap prevents the churches open, especially with high incomes.

But even with the caps, everything is not the same everywhere: there is no cap in Bavaria. It is different in other countries: in Baden-Württemberg it was last the cheapest with 2.75 percent-but only for members of the Evangelical Churches in Württemberg. In Baden, only 3.5 percent was cut, as in the whole state for Catholics. In North Rhine-Westphalia, Rhineland-Palatinate, Hesse and Saarland, the cap was highest at four percent-but only for the members of the Catholic Church.

Even more: Unlike in Berlin, for example, not all tax offices of the federal states automatically calculate the caps applicable there. Taxpayers must make an application (see tables).

The federal states can definitely change the caps sentences. Because it is state support. In 2007, the church tax revenue was around nine billion euros in a weak year of income, which was financed by almost 40 percent of general tax remedies by capping and special expenditure deduction. The state justifies this subsidy with the fact that the offers of churches – community activities, schools, hospitals, social services – benefit everyone per se. Church tax is considered a kind of non -profit donation by the tax authorities. Most recently, the total amount was around 13 billion euros.

Due to the percentage coupling to income, the churches help the churches – by far the most important source of financing – rising wages and increasing capital gains of their members. Because church tax must also be paid on interest rates, dividends and distributions from investment funds. Depending on the place of residence, eight and nine percent are deducted from these capital income above the exemption limit of 1000 euros per year – in principle without cap.

But more is possible: Anyone who is a member of the Catholic Church in the Diocese of Speyer and has property there pays for it Local church tax: Ten percent on the property tax measurement amount. According to the diocese, an average of around six euros – per year.

The bottom line is that the realization remains: Only the personal tax return with the attached Cape Appendix for capital gains and that for the special expenditure deduction reveals church members how high their Obolus was really to the community. In addition to inflation, the churches bring out financial pressure, not least for financial reasons.