Germany · 2026
Church tax 2026: 8% or 9% of wage tax
Church tax is 8% of the church-tax base in Baden-Württemberg and Bavaria and 9% in the other states. It comes on top of wage tax and reduces net pay.
Church tax a month at ten salaries
| Gross | Wage tax | 8 % | 9 % | Net with 9% |
|---|---|---|---|---|
| €2,500 | €187.33 | €14.98 | €16.85 | €1,752.07 |
| €3,500 | €405.50 | €32.44 | €36.49 | €2,296.76 |
| €4,500 | €650.16 | €52.01 | €58.51 | €2,812.58 |
| €5,500 | €921.25 | €73.70 | €82.91 | €3,299.59 |
| €6,450 | €1,230.25 | €98.42 | €110.72 | €3,777.24 |
| €7,500 | €1,619.83 | €129.58 | €145.78 | €4,291.30 |
| €8,450 | €1,981.75 | €158.54 | €178.35 | €4,712.09 |
| €10,000 | €2,632.75 | €210.62 | €236.94 | €5,475.03 |
| €12,000 | €3,472.75 | €277.82 | €312.54 | €6,479.92 |
| €15,000 | €4,732.75 | €378.62 | €425.94 | €8,037.22 |
Tax class I without child allowances. With child allowances the church-tax base is lower.
Questions
How is church tax worked out?
From the wage tax after the child allowances (the base is called BK in the Programmablaufplan), times 8% or 9%. The BMF calculator truncates to the cent; capping and minimum church tax are not modelled here.
Which rate do I pay?
8% in Baden-Württemberg and Bavaria, 9% in all other states. Your residence and religious affiliation on your tax ID record decide.
More
CalculatorAll salariesTax class ITax class IITax class IIITax class IVTax class VTax class VISocial contributionsChurch tax
Estimate for 2026 after the BMF's Programmablaufplan. Not payroll, tax or financial advice.