What is Kirchensteuer (church tax) in Germany and how do I opt out?

Kirchensteuer (church tax) is a surcharge on your income tax that is collected by the German state on behalf of the registered churches (Catholic, Protestant, and in some regions others). If you are registered as a member of one of these churches, the tax is automatically withheld from your salary alongside income tax. The rate is 8% of your income tax in Bavaria and Baden-Württemberg, and 9% in all other federal states.

To stop paying Kirchensteuer, you must formally leave the church. This is called Kirchenaustritt (church exit). The process is handled at the local registry office (Standesamt or Amtsgericht depending on the state), not online or through the Finanzamt. You appear in person with your ID and the church exit is recorded. A small administrative fee (around €30) applies in most states. The exit takes effect the following month, and the Finanzamt is automatically notified to stop the withholding.

Kirchensteuer is deductible as a Sonderausgabe (special expense) on your tax return. So while you cannot avoid it while you are a church member, you can claim it back partially through the deduction. For high earners, the church tax can amount to several hundred euros per month, making it a meaningful financial consideration.