Pension and church tax: what you need to know

Pensioners do not usually have to pay church tax. However, there are exceptions. We have summarised for you what you need to know about this.

Pension and church tax: Do pensioners have to pay?

Church taxes promote one’s faith community depending on the economic capacity of the individual. Therefore, church tax is calculated based on the amount of income. Pensioners, on the other hand, basically do not draw a salary.

• Pensioners who are retired generally do not pay church taxes.
• Those pensioners who pay income tax are exempt from this. This is because these pensioners earn income in addition to their pension. They therefore have a salary that is taxable.
• This includes not only salaries that pensioners receive from a job, but also income that comes from interest or rentals.
• Like income tax, church tax is due in this case.

What else you need to know

The amount of the pension depends on the respective legal requirements of the federal states and the respective diocese or parish. In addition to church tax, there is also the term church allowance.

• Church money is a way for the parishes to receive a sum of money from those citizens who do not pay church tax. So for example from pensioners.
• The amount is decided annually by the respective church administration council. The amount is determined according to the financial situation. It is used to support special projects of the church.
• The church money is not collected by the state.