What is Kirchensteuer?
Kirchensteuer (church tax) is levied on members of certain religious communities and calculated as a surcharge on Lohnsteuer. The employer withholds it along with the rest and pays it over.
The rate is 8% (Bavaria, Baden-Württemberg) or 9% of Lohnsteuer, depending on the federal state. Anyone who leaves the church no longer pays Kirchensteuer.
In practice
If Lohnsteuer is €500 a month, a church member in North Rhine-Westphalia pays an additional 9% church tax, that is €45.