Calculation of church tax
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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.

Hints

The regional church office of the North Church in Kiel is the contact for questions about the calculation of the church tax (amount of the church tax):
  • There is basically general information for members of all four religious communities below.
  • For further denominational questions, the Northern Church refers to the respective religious community if necessary.
  • Other denominations contact their religious community directly.

There are four religious communities in Hamburg that have the church / cult tax administered by the tax offices:

1. Evangelical Lutheran Congregation,
2. Roman Catholic Church,
3. Old Catholic Church and
4. Jewish community.

The religious tax is levied by the Jewish community.

There are also a number of other religious communities, for example the Evangelical Reformed Church, which raise their contributions in another form, ie not through the tax offices.

The Protestant Northern Church has set up a toll-free hotline for all questions about church tax: 0800 1181204

The postal address is: Postfach 3449, 24033 Kiel

Related Links

  • Information on church tax, PDF, 780 KB, 58 pages
  • Evangelical Lutheran Church in Northern Germany (Northern Church)

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