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Church tax

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Church tax is a tax imposed on Christians in Germany, Denmark, Sweden and some parts of Switzerland.

Germany

About 70 % of church revenues do come from church tax. This is about 8 500 000 000 EUR (in 2002).

Weimar Constitution (1919, article 137) and Grundgesetz (1949, article 140) are the basis for this practise.

A taxpayer, whether Roman Catholic or Protestant will pay additionally between 8 % (Bavaria) and 9 % (rest of the country) of his income tax to the church he or she belongs to.

Denmark

The members of Folkekirken pay a church tax, which varies between municipalities. The tax is generally in the vicinity of 1 % of the taxable income.

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