Germany · Tax basics

Kirchgeld in Germany explained: the special church fee for couples

By Leonard Chioveanu · Updated 2 November 2026 · 5 min read

Besonderes Kirchgeld is a church fee charged to a married couple where only one spouse belongs to a church and that spouse earns little or nothing. It is based on the couple’s joint taxable income and ranges from €96 to €3,600 a year. The spouse who is not a member never pays church tax themselves.

When it applies

• You are married or in a registered partnership and file a joint tax return.
• One of you is a member of a church that collects church tax (Catholic or Protestant, mostly), the other is not.
• The member has a low own income, so normal church tax on their income would be small.

The tax office works out both the normal church tax on the member’s income and the Kirchgeld, and charges whichever is higher. If the member earns well, they simply pay normal church tax and the Kirchgeld does not matter.

2026 table (example: Saxony)

Joint taxable income (gemeinsam zu versteuerndes Einkommen) is after deductions, so it is well below your gross salaries. The bands differ a little between states and churches; some still start at €40,000. Check your state’s church tax decision.

Example

You earn a €95,000 salary, you are not a church member. Your spouse is Catholic and works part-time for €8,000 a year. After deductions your joint taxable income is about €88,000, so the Kirchgeld is €396 a year. It is charged in your joint tax assessment, so in practice it comes out of the household’s refund or payment.

“Kirchgeld” can mean something else

In Bavaria, parishes also collect a small, separate local church fee that is also called Kirchgeld. It is unrelated to the table above and is paid directly to the parish.

How to avoid it

• It only applies with joint filing. Filing separately (Einzelveranlagung) usually costs you more in income tax than it saves, so compare first.
• If the member spouse leaves the church, neither church tax nor Kirchgeld applies from the following month.
• When you register in Germany, the religion box on your form decides church membership for tax purposes. Answer carefully: see our guide to church tax in Germany.

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This guide is general information based on the tax rules we could verify for 2026, not tax or financial advice. Rules change and personal situations differ, so check with the tax authority or a qualified adviser before you act. Spotted a mistake? Email [email protected].