Church tax is a tax that religious communities collect from their members to fund community expenses.
In the Federal Republic of Germany, the church wage tax is collected by the tax offices of the respective countries, which retain an expense allowance.
According to Article 140 of the Basic Law (GG) in conjunction with Article 137 of the Weimar Constitution, those religious and ideological communities that are a corporation under public law are entitled to levy taxes.
The church tax rate in Bavaria and Baden-Württemberg is 8%, in the other federal states 9% of the assessed or deducted income, wage or capital gains tax.
