Expat guide
Church Tax in Germany (Kirchensteuer): Complete Guide for Expats
Church tax (Kirchensteuer) is an extra 8–9% on your income tax — often triggered accidentally at Anmeldung. Here's how to check if you pay it and how to opt out.
Overview
Kirchensteuer (church tax) is an additional tax collected by the Finanzamt on behalf of recognised religious communities. It is not optional once you are registered as a member — your employer deducts it automatically from your salary alongside income tax.
| Details | |
|---|---|
| Rate | 8% of income tax (Bavaria, Baden-Württemberg) or 9% (all other states) |
| Applies to | Members of recognised churches — mainly Catholic (rk) and Protestant (ev) |
| Triggered by | Religion field on Anmeldung form or baptism records |
| How to stop | Kirchenaustritt (formal exit) at the Amtsgericht |
| Exit fee | Typically €30–35 (varies by Bundesland) |
Many expats discover Kirchensteuer only when they see an unexpected deduction on their first payslip. The religion field on the Anmeldung form looks harmless — but ticking "ev" or "rk" activates church tax immediately.
Prerequisites: Anmeldung completed, your Steuer-ID, and access to your Meldebescheinigung or payslip to check your status.
Who needs this
| Situation | Action needed |
|---|---|
| Payslip shows "Kirchensteuer" or "KiSt" | You are paying — consider Kirchenaustritt if you do not want to |
| Meldebescheinigung shows ev, rk, or similar | Registered as church member — tax will apply |
| Selected a religion at Anmeldung by mistake | Leave the church and update Meldedaten |
| Listed "keine" or left religion blank | No Kirchensteuer — no action needed |
| Muslim, Hindu, Buddhist, or other non-recognised faith | No Kirchensteuer — unless also registered with a recognised church |
| Freelancer paying Einkommensteuer | Same rules — Finanzamt adds Kirchensteuer to your tax assessment |
Kirchensteuer applies to employees and freelancers alike. If you are employed, check your Lohnsteuerbescheinigung (annual wage tax certificate). If you file your own taxes, it appears on your Einkommensteuerbescheid.
Documents you need
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For Kirchenaustritt itself, you typically need your ID and Meldebescheinigung. Some Amtsgerichte also require a birth certificate — check the website of your local Kirchenaustrittsstelle before your appointment.
Step-by-step process
1. Check whether you pay Kirchensteuer
Start with your most recent payslip. Look for a line item labelled Kirchensteuer, KiSt, or Kist.
Alternatively, request a Meldebescheinigung from your Bürgeramt and check the Religion/Konfession field:
- ev — Protestant (Evangelisch) — church tax applies
- rk — Roman Catholic — church tax applies
- ak — Old Catholic, fr — Free Religious, is — Jewish (in some states) — may apply
- — or keine — no church tax
If you have not started working yet, check the religion field now — before your first payslip arrives.
2. Understand what it costs you
Kirchensteuer is calculated as a percentage of your income tax, not your gross salary.
Example: A single employee earning €50,000 gross in Berlin might pay roughly €6,500 in income tax. At 9%, Kirchensteuer adds about €585/year (~€49/month). In Munich (8%), it would be roughly €520/year.
The higher your income tax, the more Kirchensteuer you pay. There is no cap.
3. Book a Kirchenaustritt appointment
To stop paying, you must formally leave the religious community (Kirchenaustritt). Since 2013, this is handled by the Amtsgericht (local court) — not the church itself.
- Search for "Kirchenaustritt [your city]" or visit justiz.de to find your local office.
- Book an appointment online or by phone. Some cities (Berlin, Hamburg, Munich) have dedicated Kirchenaustrittsstellen with long wait times — book early.
- Note the administrative fee (typically €30–35, payable at the appointment).
You do not need to visit a church, speak to a priest, or explain your reasons. Kirchenaustritt is a civil administrative act.
4. Attend the appointment
Bring:
- Passport or national ID
- Meldebescheinigung (proof of registered address)
- Birth certificate (if required by your state)
- Cash or EC card for the fee
You receive a Kirchenaustrittsurkunde (exit certificate) on the spot. Keep this document — you may need it if your employer or Finanzamt asks for proof.
5. Wait for the Finanzamt to update your status
The Amtsgericht notifies the Finanzamt automatically. Processing takes 1–3 months. Church tax stops from the month after the Finanzamt records your exit — not from the appointment date.
Tell your employer's HR department once you have the Kirchenaustrittsurkunde. They can adjust payroll manually if the Finanzamt update is delayed.
6. Update your Meldedaten (optional but recommended)
After Kirchenaustritt, ask the Bürgeramt to remove the religion entry from your registration data. This prevents confusion if you move and re-register. Bring your Kirchenaustrittsurkunde to the Bürgeramt.
Costs
| Item | Cost |
|---|---|
| Kirchenaustritt at Amtsgericht | €30–35 (varies by Bundesland) |
| Meldebescheinigung (if needed) | €5–15 |
| Ongoing Kirchensteuer if you do not leave | 8–9% of your income tax, every year |
There is no refund for past payments. Every month you delay costs money.
Timeline
Check payslip or Meldebescheinigung for church tax status
Same day
Book Kirchenaustritt appointment at Amtsgericht
1–4 weeks wait (varies by city)
Attend appointment and receive Kirchenaustrittsurkunde
Same day at appointment
Finanzamt updates your tax status
1–3 months after Kirchenaustritt
Church tax stops on payroll
Month after Finanzamt update (may take one extra payslip cycle)
If you realise you are paying church tax, start the Kirchenaustritt process immediately. Waiting lists at busy Amtsgerichte can be several weeks long.
Tips and common mistakes
- Do not tick a religion at Anmeldung unless you mean it — the Bürgeramt clerk may ask; say "keine" or leave it blank if you are not an active member.
- Check your first payslip — many expats discover Kirchensteuer months after starting work.
- Kirchenaustritt is not a church visit — it is a civil procedure at the Amtsgericht. No religious ceremony involved.
- Past payments are not refunded — you only stop future deductions.
- Freelancers are not exempt — the Finanzamt adds Kirchensteuer to your Einkommensteuer assessment.
- Children can be registered too — if you listed a religion for your child at Anmeldung, they may be registered for church tax once they start earning.
- Keep your Kirchenaustrittsurkunde — store it with your other important documents alongside your Steuer-ID.
Frequently asked questions
Frequently asked questions
How much is church tax in Germany?
Kirchensteuer is 8% of your income tax in Bavaria and Baden-Württemberg, and 9% in all other federal states. It is calculated on your income tax bill, not your gross salary. On a €50,000 gross salary, a single employee might pay roughly €400–700 per year in church tax depending on deductions and state.
Can I get a refund after leaving the church?
No retroactive refund. Kirchensteuer stops from the month after your Kirchenaustritt is registered with the Finanzamt — not from the date you apply. If you have been paying for years, past payments are not refunded. Apply as soon as you realise you are registered.
Does leaving the church affect my visa or residence permit?
No. Kirchenaustritt is a civil administrative act and has no impact on your Aufenthaltstitel, Niederlassungserlaubnis, or citizenship application. Germany guarantees freedom of religion and the right to leave a religious community.
What if I selected a religion by mistake at Anmeldung?
Correct it immediately. If you listed ev, rk, or another recognised denomination on the Anmeldung form, the Finanzamt treats you as liable for Kirchensteuer. Submit a Kirchenaustritt at the Amtsgericht and ask the Bürgeramt to update your Meldedaten if the religion field still shows a faith.
Do Muslims, Hindus, or Buddhists pay Kirchensteuer?
No. Kirchensteuer only applies to members of certain recognised public-law religious communities — mainly the Catholic Church (rk), Protestant Church (ev), and a few others such as Old Catholics and some Jewish communities (depending on state agreements). Other faiths are not subject to Kirchensteuer.
I'm not baptised — can I still be charged church tax?
Yes, if you registered a recognised denomination at Anmeldung or were baptised in Germany or abroad and the church has records. Many expats tick a religion box without understanding the tax consequence. Your Anmeldung religion field is what triggers payroll deduction — not whether you attend services.
Keep going
What's next?
Ready for the next step in settling in? Browse more guides to stay on top of German bureaucracy.