How much is the church tax?
The amount of church tax depends on your place of residence. In Bavaria and Baden-Württemberg, church members pay 8 per cent of the assessed income tax, while in other federal states it is 9 per cent. This percentage calculation also applies to the withholding tax.
If you have children or income from business operations or income taxed under the partial income procedure, the taxable income (zvE) for church tax is calculated separately.
Child allowances and church tax
If child allowances are entered in your electronic wage tax deduction features (ELStAM), the church tax is calculated based on a so-called notional wage tax. This leads to a lower monthly church tax and solidarity surcharge, but not to a reduction in wage tax.
Without child allowance: Gross monthly salary of 3.000 Euro in tax class IV, monthly church tax in Berlin: 29,63 Euro.
With two child allowances: Gross monthly salary of 3.000 Euro in tax class IV, monthly church tax in Berlin: 11,21 Euro.
Child allowances in the income tax return
In the income tax assessment, child allowances only reduce the taxable income if the tax advantage is higher than the child benefit received. However, for the calculation of church tax and the solidarity surcharge, the child allowances are taken into account "notionally".
Advantage in case of mid-year change
Even if children are only considered for part of the year (e.g. at birth or end of vocational training), the full child allowance and BEA allowance are deducted for the calculation of church tax and the solidarity surcharge.
