Germany’s tax on members of officially recognized religious communities is called Kirchensteuer.
Kirchensteuer literally means “church tax.” German state tax authorities generally collect it for recognized religious bodies, including the Catholic Church and Protestant regional churches, and transfer the proceeds after charging an administrative fee.
The tax normally applies to registered members of a qualifying church and is calculated as a percentage of a person’s income-tax liability, not simply as a flat share of gross earnings. Rates vary by German state, commonly around 8% or 9% of income tax. People who formally leave a church may no longer owe the tax, although the legal and practical consequences of leaving can vary.