2.3.1ÌýÌýÌýÌý Church tax
A special feature of German Payroll is the withholding of church tax (Kirchensteuer- KiSt).
Employees must pay church tax if they are members of the following churches:
- Ìý
•ÌýÌýÌýÌý Catholic (world-wide)
- Ìý
•ÌýÌýÌýÌý Protestant (German-based), and
- Ìý
•ÌýÌýÌýÌý some other tax-collecting religious communities, including the Jewish faith (German-based)
Therefore, the religion of the employee is listed on ELStAM (see 5.2).
The rate of church tax is applied to the calculated amount of tax withheld, and not on gross income.
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Web page updated on 17 Mar 2025 15:13