(2023)
How much church tax will I save if I leave the church?
If you were to leave the church, you would not actually save the full amount of church tax deducted from your salary over the year. You would also have to forgo the benefit of deducting the church tax as special expenses from your taxable income.
You are entitled to a flat rate allowance for special expenses of 36 Euro for the whole year (72 Euro for couples). However, you can claim the full amount of church tax as special expenses. This reduces your taxable income and also your income tax.
Example: If you and your spouse pay 600 Euro in church tax per year, you can additionally claim the amount exceeding the flat rate allowance for special expenses as special expenses (600 Euro church tax minus 72 Euro flat rate allowance for special expenses).
528 Euro at a marginal tax rate of 28 percent will give you back 147 Euro in income tax. This reduces your church tax, which is calculated based on income tax, as well as the solidarity surcharge (9 percent or 5.5 percent of 147 Euro). This amounts to around 20 Euro less. Thus, the church tax gives you a tax advantage of a total of 167 Euro.
You would therefore have to deduct this special expenses advantage from your church tax to calculate what leaving the church would save you. In this example, as a couple, you would save 433 Euro compared to the previous year if you do not pay church tax, but you would also have to forgo the option of deducting special expenses.
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