Church tax (Kirchensteuer) in Germany

According to Berlin's official service portal, church tax applies to members of religious communities entitled to levy it. It's collected in three ways: assessed together with your income tax, withheld by your employer with your wage tax, and, if requested, withheld by your bank as a surcharge on capital gains tax.

In Berlin, church tax is 9% of the income tax (or wage tax) due, after any child allowances. The portal notes that church tax in every state is levied under that state's own law, so the details vary by where you live. Church tax you've paid can be claimed as a special expense in your income tax return.

Sources: Service-Portal Berlin — Kirchensteuer, Festsetzung; Service-Portal Berlin — Kirchenaustritt erklären; both read 9 October 2026.

If you're a member of a tax-collecting church and work for a German employer, expect to see church tax deducted on your payslip alongside wage tax.

Berlin's portal also explains that if your church tax liability doesn't cover the whole calendar year, you pay one-twelfth of the annual amount for each month you were liable.

In Berlin, you leave a tax-collecting religious community by making a declaration at the district court (Amtsgericht) — in person, or in writing with a notarised signature. The portal is explicit: it can't be done online, and police have warned about websites offering online church exits.

• the fee is €30, plus notary costs if you use a notary
• bring a valid ID card or passport with your registration certificate
• the exemption from church tax starts at the end of the month in which the court receives your declaration
• the court notifies the church and the registration office

You can make the declaration yourself from age 14. Procedures differ in other states, so check your own state's rules.