Church Tax in Austria (Kirchenbeitrag) 2026: Calculation and Calculator
Church tax, also known as the church contribution or Kirchenbeitrag, is an important financial obligation for members of Austria’s Catholic and Protestant churches. It supports church operations, including social programmes, property maintenance and other church services.
The system has a long history reaching back to the Habsburg Empire. Agreements between the Austrian state and the churches have refined the system over time to reflect changing social and economic conditions.
Kirchenbeitrag calculator 2026
To estimate your church contribution, enter the monthly tax assessment base shown on your payslip (Lohnsteuer-Bemessungsgrundlage) or your annual taxable income, together with the number of children. The calculator determines the Catholic or Protestant church contribution.
For 2026, the Catholic calculation is 1.1% of the assessment base, minus a general deduction of 61 €, the child allowance and 44 € for single earners. The child allowances are 23 € for 1 child, 45 € for 2 children, 82 € for 3 children and 119 € for 4 children. The minimum for employees is 35 €.
For the Protestant church, the contribution is 1% of the assessment base, minus a general deduction of 44 €. There may be minor differences between dioceses.
Who has to pay?
People who are officially members of a church are required to pay the church contribution. This primarily concerns Christian denominations such as the Roman Catholic and Protestant churches.
The contribution depends on income and is collected directly by the churches from their members rather than through the tax office. The amount is calculated based on annual income and may also depend on family circumstances, including the number of children and deductions available to single parents.
Deductions and allowances
Various deductions and allowances can reduce the church contribution. For the Catholic Church, the fixed deduction in 2026 is 61 €, available to every taxpayer. Child allowances can reduce the amount further. Single parents or family earners may also receive additional deductions.
Church contributions can be deducted from the tax base as a special expense (Sonderausgabe) up to 600 € per year. Until 2023, the limit was 400 €.
The only legal way to avoid the church contribution is to leave the church. This is an official procedure that must be initiated through the local parish. Leaving the church does not have retroactive effect, so contributions for the period before leaving remain due.
Examples of church contribution calculations
Example 1
- Gross salary: 2,300.00 €
- Net salary: 1,763.33 €
- Number of children: none
Contribution calculation:
- Annual contribution base: 22,874.88 €
- Contribution (1.1%): 251.62 €
- Fixed deduction: -61.00 €
- Child allowance: 0.00 €
- Annual contribution: 190.62 € (15.89 € per month)
In this case, the annual contribution base calculated from the salary is 22,874.88 €. The 1.1% contribution is 251.62 €, from which the fixed 61 € deduction is subtracted. As there are no children, no additional allowance applies, resulting in an annual church contribution of 190.62 €.
Example 2
- Gross salary: 3,000.00 €
- Net salary: 2,316.18 €
- Number of children: 1
Contribution calculation:
- Annual contribution base: 29,494.80 €
- Contribution (1.1%): 324.44 €
- Fixed deduction: -61.00 €
- Child allowance: -23.00 €
- Annual contribution: 240.44 € (20.04 € per month)
Here, the higher gross salary results in an annual contribution base of 29,494.80 €. After deducting the fixed allowance and the child allowance, the annual church contribution is 240.44 €.
Example 3
- Gross salary: 4,000.00 €
- Net salary: 3,184.03 €
- Number of children: 3
Contribution calculation:
- Annual contribution base: 39,326.40 €
- Contribution (1.1%): 432.59 €
- Fixed deduction: -61.00 €
- Child allowance: -82.00 €
- Annual contribution: 289.59 € (24.13 € per month)
The higher gross salary produces an annual contribution base of 39,326.40 €. After the fixed deduction and the allowance for three children are subtracted, the annual church contribution is 289.59 €.
Practical steps
- Check your payslip for the monthly Lohnsteuer-Bemessungsgrundlage, or determine your annual taxable income.
- Check whether you are officially registered as a member of the Catholic or Protestant church.
- Use the calculator with your contribution base and number of children.
- Check whether the relevant fixed, child or single-earner deductions apply to you.
- Keep records of your payments, as up to 600 € per year may be deductible as a Sonderausgabe.
- If you decide to leave the church, begin the official procedure through your local parish and remember that it is not retroactive.