Tax

Church tax, who actually pays it

Updated July 2026Reviewed July 2026
The short versionChurch tax (kirkeskat) is a small municipal tax, roughly 0.4-1.3% of taxable income, paid only by members of the Danish National Church (Folkekirken). You are not charged it unless you are a registered member, and you can opt out.

Who pays it

Kirkeskat funds the Evangelical Lutheran Folkekirken. It is only levied on registered members. If you move to Denmark you are not automatically a member and are not charged, so most internationals never pay it. Membership usually comes from being baptised into the church.

How much it is

The rate varies by municipality, roughly 0.4% to 1.3% of taxable income, collected through your normal tax alongside municipal tax. It shows on your tax card and annual statement only if you are a member.

Opting in or out

You can leave the church at any time (which stops the tax) by contacting your local parish office or via borger.dk, and you can join if you wish. Leaving is a simple administrative step. Note it does not affect your right to use churches for public events. For the wider picture see the Danish tax system.

Common questions

Do I have to pay church tax in Denmark?

No, only registered members of the Folkekirken pay it. Newcomers are not members by default and are not charged.

How much is Danish church tax?

Roughly 0.4-1.3% of taxable income, varying by municipality.

How do I stop paying church tax?

Leave the National Church via your parish office or borger.dk; the tax then stops.