Kirchensteuer for 2026: 8% or 9% of income tax, and what it does to your net pay
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 29 Sept 2026.Members of the Catholic or Protestant church, and of some other religious communities, pay Kirchensteuer on top of their income tax: 8% of the income tax in Bavaria and Baden-Württemberg and 9% in every other state. On a 60,000 euro salary that is roughly 750 to 850 euros a year. This page starts with church tax switched on; pick your state to see the exact figure.
2026 · Rates and rules read from the sources listed on this page (the earliest on 29 Sept 2026); they may have changed since.
The page opens with "Church member" on; enter your "Gross salary a year".
Pick your Federal state: Bavaria and Baden-Württemberg charge 8% of income tax, the others 9%.
Read "Income tax, Soli, church" for the combined figure.
Open Line by line for the Church tax on its own, a year and a month.
This calculator follows a German employee's salary for 2026 from gross to net. It is built for a single person without children in statutory health insurance, which is how most employees start.
Income tax is the 2026 tariff. From the salary the calculator takes the €1,230 employee allowance, the €36 special-expenses allowance and the contributions the law lets you deduct: all of the pension contribution, the health contribution less 4% and the care contribution. What remains, rounded down to the euro, goes through the five zones of §32a EStG: nothing up to €12,348, then rates rising from 14% to 42% at €69,879 and 45% above €277,825.
Solidarity surcharge and church tax. The surcharge is 5.5% of the income tax, but only once the tax passes €20,350, with a phase-in above that, so most employees pay none. Church members pay 8% of the income tax in Bavaria and Baden-Württemberg and 9% elsewhere.
The rest of the article, and all 6 questions about Germany Income Tax Calculator 2026, are on the Germany Income Tax Calculator 2026 page.
A single employee without children earning €60,000 in 2026 pays about €9,399 income tax and €13,050 in social insurance, with no solidarity surcharge and no church tax. That leaves about €37,551 a year, or €3,129 a month. Church membership adds 8% or 9% of the income tax, roughly €750 to €850.
Only taxpayers whose income tax is above €20,350 for a single person. Above that the surcharge rises gradually, at 11.9% of the excess, until it reaches the full 5.5% of the income tax. A single employee usually starts paying it at a gross salary of about €92,000, so most employees pay nothing.
Church tax is 8% of the income tax in Bavaria and Baden-Württemberg and 9% in all other states. Only members of a church or religious community that levies the tax pay it. Some states cap it at a share of taxable income on application; that cap is not included in this calculator.
Pension and unemployment contributions stop at a salary of €101,400 a year (€8,450 a month). Health and long-term care contributions stop at €69,750 a year (€5,812.50 a month). Salary above these ceilings pays income tax but no further employee contributions, which is why the marginal rate falls above them.
Rates and rules change; check the source before you rely on a figure.
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