Church Contribution (Kirchenbeitrag)

Sonderausgabe, capped at €600/yr, effect = marginal rate × amount (not €1-for-€1), as of 2026.

Definition

The church contribution (Kirchenbeitrag) is a Sonderausgabe (special expense) under § 18 (1) Z 5 EStG, deductible in 2026 up to €600 a year. Unlike a tax credit it does not lower the tax itself but the tax base. The saving therefore equals your marginal rate: at 40.00 %, €600 of church contribution means €240 less tax.

Cap by year

Church contribution

2024

2025

2026

2027

Cap per year

€600

€600 since 2024, €400 before. The amount is fixed and not indexed to inflation. 2027: preview as currently known.

Effect by marginal rate

Marginal rate

Tax saving per year

20.00 %

€120

30.00 %

€180

40.00 %

€240

48.00 %

€288

50.00 %

€300

55.00 %

€330

Assumes the full cap of €600 is claimed, 2026 tax brackets.

Example: gross €4,230/month (Vienna, 2026)

The median full-time salary 2026 (forecast), church contribution at the cap. The marginal rate is 40.00 %, which is the share of the contribution that comes back as less tax.

Item

Amount

Church contribution per year