Kirchenbeitrag: the church tax in Austria
Have you heard of church taxes before? In Austria, members of the Protestant or Catholic churches must pay a contribution known as "church tax". The church is permitted by law to require a financial contribution from its members, the Kirchenbeitrag , popularly known as the church tax – although technically it is not a tax.
According to the Catholic Church in Austria, more than 75% of its income in the country comes from this contribution, which is used to cover the material and personnel needs of the church. The institution says that the contribution will also provide services in pastoral care, social affairs and preservation of monuments.
Last year, the Catholic Church in Austria reported a decline in membership, according to data published in January . The church said the number of registered Catholics in Austria fell by 1.6% in 2021, with more than 72,000 people formally leaving the institution in the year.
However, the previous year's financial figures show a slight increase in the Church's contribution income, which totaled €484 million in 2020, compared to €481 million in 2019.
Who needs to pay the Kirchenbeitrag?
All adult Catholics residing in Austria are subject to contributions, and similar rules also apply to Protestant churches. A Christian person is someone who has received one of the basic sacraments, so anyone baptized would need to pay church tax. This includes foreigners baptized abroad, even if they did not receive other sacraments, practice religion, or were baptized as children.
Typically, the church collects information when someone declares their religion on their Meldezettel . Therefore, if you are Catholic and want to contribute, just fill in the “Roman Catholic” option in your Meldezettel. However, if you do not have a religious affiliation, or do not wish to pay this tax, we recommend that you leave the religion option blank on the form. Be careful, as reversing this decision and refunding the money is a very complex process.
There are also some exceptions to the payment obligation, including for students, who must report their income status annually to the church contributions office. Other exceptions are people who receive social benefits (childcare benefit or unemployment benefit, for example) or perform civil or military service. The situation can be complicated in the case of married couples, when only one of them has an income, or only one of them is Catholic.
What is the tax amount?
The usual rate is less than 1.1% of annual taxable income, considering each person's income and financial expenses. Payments can be claimed up to €400 per person for tax purposes. The contribution is generally due at the end of each quarter, but can be paid monthly, semi-annually or annually. People eligible for the subsidy will receive a letter with payment information and there are discounts for early payments. In some cases, they may be deducted directly from the payment. Because churches do not have access to tax information, they will estimate contributions based on available data, including occupation and marital status, unless you provide income and expense information. In certain situations (single-parent families or families with children), it is possible to request discounts.
What happens if I don't pay the Kirchenbeitrag?
People who do not pay contributions cannot use church services and the church can also claim the amounts owed, which can be backdated with legal action for the debts, so ignoring payment receipts is not advisable. The only way to stop paying the mandatory contribution is to send a form requesting withdrawal. By leaving the church or canceling your church registration, you are also giving up the right to participate in religious ceremonies - so you would not be allowed to be a godparent at a baptism, for example, nor would you be allowed to have a funeral with a religious ceremony. The documents and processes may be different depending on the situation, so if this is your decision it is worth consulting your local authorities.
