Church tax (kirkeskat) in Denmark — what it is and how to opt out
If you have ever looked at your Danish payslip and wondered what “kirkeskat” is — you are not alone. Church tax is a line on every Danish payslip that funds the Evangelical Lutheran Church of Denmark (Folkekirken), and it confuses almost every expat. The good news: if you are not a member of Folkekirken, you should not be paying it. Here is how it works and how to stop paying if you should not be.
What is kirkeskat?
Kirkeskat (literally “church tax”) is a municipal tax that funds the Evangelical Lutheran Church of Denmark — the Folkekirken. It pays for church buildings, clergy salaries, cemeteries, and church administration. The Folkekirken is the state church of Denmark, and approximately 72% of the Danish population are registered members — many since birth, as baptism automatically enrols a child.
Kirkeskat is collected by SKAT (the Danish tax authority) alongside your regular income tax. It is calculated as a percentage of your taxable income and appears as a separate line on your tax card and payslip. The rate varies by municipality.
Who pays kirkeskat?
You only pay kirkeskat if you are a registered member of the Evangelical Lutheran Church (Folkekirken). Membership is recorded in the CPR register — the same national database that holds your address, civil status, and other personal data.
If you are a member, kirkeskat is automatically deducted from your salary. If you are not a member, you should not be paying it.
When you register for a CPR number in Denmark, the system may default to Folkekirken membership depending on how your registration was processed. Some expats discover months later that they have been paying church tax unintentionally. Check your tax card (forskudsopgørelse) on skat.dk — if it shows kirkeskat, you are currently registered as a member.
How much is kirkeskat?
The rate varies by municipality and ranges from approximately 0.43% to 1.30% of your taxable income. The national average is around 0.88%. On a typical expat salary of DKK 500,000/year, that translates to roughly DKK 3,500–5,000/year — not trivial.
Example: Taxable income DKK 500,000 × 0.88% kirkeskat = DKK 4,400/year (≈ DKK 367/month)
The rate is set annually by each municipality. Copenhagen’s rate is approximately 0.67%, while some rural municipalities charge over 1.2%. You can check your municipality’s exact rate on skat.dk.
Where to find it on your payslip
On a Danish payslip (lønseddel), kirkeskat is included within your total municipal tax (kommuneskat). It is not always shown as a separate line — some payroll systems bundle it into the overall tax deduction. To see whether you are paying it, check your forskudsopgørelse (preliminary tax assessment) on skat.dk under “TastSelv.” Look for a line labelled “kirkeskat” or “kirkelig skat.”
How to opt out — leaving Folkekirken
If you are a member of Folkekirken and want to stop paying kirkeskat, you need to formally leave the church (udmeldelse). The process is simple and free.
Online (fastest)
You can leave Folkekirken online at borger.dk using your MitID. Go to “Folkekirken” → “Udmeldelse” and follow the steps. The change takes effect from the following month and is automatically reflected in your tax deductions.
In writing
Send a signed letter to your local parish (sogn) requesting udmeldelse. Include your full name, CPR number, and a clear statement that you wish to leave Folkekirken. The parish will process the request and confirm in writing.
In person
Visit your local parish office (sognets kontor) or kordegn (parish clerk) with your ID. They will process the udmeldelse on the spot.
There is no fee to leave Folkekirken. You can rejoin at any time if you change your mind. Leaving the church does not affect your access to public services, cemeteries (which are open to everyone), or any other civic rights. The only practical consequences are: you stop paying kirkeskat, and you cannot vote in church council elections or have a Folkekirken wedding or funeral without special arrangement.
Expats and church tax — special situations
You were never a member
If you moved to Denmark as an adult and did not explicitly join Folkekirken during your CPR registration, you should not be a member. However, errors happen. Check your forskudsopgørelse on skat.dk. If kirkeskat is being deducted incorrectly, contact your local parish or borger.dk to have it corrected. You may be able to claim a refund for overpaid kirkeskat.
You were baptised in a Lutheran church abroad
Being baptised in a Lutheran church outside Denmark does not automatically make you a member of Folkekirken. You must actively join to be a member. If your CPR registration somehow included Folkekirken membership and you did not request it, contact the parish to have it removed.
You are a member of another Christian denomination or another faith
Kirkeskat only applies to Folkekirken members. Being Catholic, Orthodox, Muslim, Jewish, Hindu, or any other faith does not trigger kirkeskat. If it is being deducted, it is because you are registered as a Folkekirken member — leave the church to stop the deduction.
Frequently asked questions
Can I get a refund for kirkeskat I should not have paid?
Yes, if you were incorrectly registered as a Folkekirken member. Contact SKAT and your local parish with evidence that you were never a member or that membership was registered in error. Refunds are typically limited to the current and previous tax year.
Does kirkeskat fund anything beyond the church?
Kirkeskat specifically funds the Evangelical Lutheran Church — clergy, buildings, cemeteries, and administration. It does not fund schools, hospitals, or general public services. A separate government budget line also supports Folkekirken, funded by general taxation regardless of membership.
Is kirkeskat tax-deductible?
No. Kirkeskat is a tax, not a charitable donation. It cannot be deducted from your taxable income.
What about the bottom-of-the-payslip “kirkeskat” percentage?
The percentage shown on your tax card (trækprocent) already includes kirkeskat. When you leave Folkekirken, your overall tax percentage decreases by the kirkeskat rate — the saving is automatic once SKAT updates your records.