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State imposed tax to fund churches

A church tax is a tax collected by the state from members of some religious denominations to provide financial support of churches, such as the salaries of its clergy and to pay the operating cost of the church. Not all countries have such a tax. In some countries that do, people who are not members of a religious community are exempt from the tax; in others it is always levied, with the payer often entitled to choose who receives it, typically the state or an activity of social interest. The constitution of a number of countries could be and have been interpreted as both supporting and prohibiting the levying of taxes unto churches; prohibiting church tax could separate church and state fiscally, but it could also be favorable treatment by the government. The term "church tax" could mean a tax levied on a religious organisation by a state, or relate to tax exemptions and so on for churches, but this article is about a tax levied on individuals.

In the past it was usual for people to be expected to pay a part of their production (e. g., agricultural produce) or income to a church, a practice known as tithing. This was often obligatory. It is no longer enforced by civil rulers, but some religious organisations still expect or require their members to pay a tithe.

Every recognized religious group in Austria can collect church tax at a rate of 1.1%, though currently only the Catholic and Protestant churches make use of that opportunity. Church tax is compulsory for Catholics in Austria. This tax was introduced into Austria by the German government in 1939 after the 1938 Anschluss (annexation of Austria into Germany). After Austria received national independence again after World War II the tax was retained in order to keep the churches independent of political powers.

The members of the national Church of Denmark pay a church tax, called "kirkeskat". The rate varies among municipalities with a minimum of 0.4% and a maximum of 1.3% of taxable income in 2019. The tax is generally around 0.7% of taxable income. The collection of the church tax is administered by the Danish tax authorities, but the church tax is not considered as a genuine tax by, for example, Statistics Denmark, but as a "voluntary transfer from households to the state". The church tax does not cover the entire budget of the Church of Denmark. An additional 9% is paid by the government through block grants ("bloktilskud"), which means that even people who are not members of the Church of Denmark finance its activities through taxes.

All members of the Evangelical Lutheran Church of Finland and the Finnish Orthodox Church, the two state churches of Finland, pay an income based church tax of between 1% and 2% (average about 1.4%), depending on the municipality. Members can formally leave the church, becoming exempt from the tax from the following year. Studies have found that people leave the church in Finland mainly due to the general secularization of society, not to become exempt from the tax.

Taxpayers in Iceland who belong to an officially registered religious group or secular humanist organization must pay a congregation tax (Icelandic: sóknargjald, plural sóknargjöld) which is deducted from income taxes and goes to their organization. This was changed in 2009; people not belonging to a registered religious group or secular humanist organization must pay the same amount in tax, which is treated as income tax rather than paid to a church. In 2015, the monthly sóknargjald amounted to 824 krónur,

The Church of Iceland receives governmental support beyond the congregation taxes paid by its members.

The Spanish tax declaration form has a checkbox that allows the taxpayer to allocate 0.7% of their taxes to support the Catholic Church. This checkbox does not influence the total taxes paid; leaving the checkbox blank allocates the same money for general purposes.

The members of Church of Sweden pay church fee, which varies between municipalities, but can be as much as 2%. Church and state are separated as of 2000; however, the burial tax (begravningsavgift) is paid by everyone regardless of membership. In a recent development, the Swedish government has agreed to continue collecting from individual taxpayers the annual payment that has always gone to the church. But now the fee will be an optional checkoff box on the tax return. The government will allocate the money collected to Catholic, Muslim, Jewish and other faiths as well as the Lutherans, with each taxpayer directing where his or her taxes should go.

There is no official state church in Switzerland. However, except Geneva and Neuchâtel, each canton (state) financially supports at least one of the three traditional denominations – Catholic, Old Catholic (in Switzerland Christian Catholic Church of Switzerland), or Evangelical Reformed – with funds collected through taxation. Each canton church tax may formally have to leave the church. In some cantons private companies are unable to avoid payment of the church tax. In Geneva and Neuchâtel there is no church tax; each taxpayer is free to make a voluntary tax deductible contribution or gift to his church, either directly to the beneficiary or using the canton (state) tax system.

There has long been no church tax in the United Kingdom. Tithing was obligatory in England centuries ago.

France abolished the church tax in 1789.

Mexico abolished the church tax in 1833.

The English colonies which later became the United States had tax provisions to support religion, but the Constitution of the United States explicitly separates church and state, and no church tax is levied from citizens. Churches are generally exempt from paying taxes. The United States Supreme Court has held that tax exemption for churches is constitutional under the Establishment Clause and that churches and religious organizations may be subject to a general sales and use tax; however, the Court has not addressed whether government may enact a specific "church tax". The Establishment Clause of the US Constitution prohibits the US federal government and (through incorporation doctrine) the 50 state governments from establishing a state religion or favoring one religion over another. Prior to American independence, most of the original colonies supported religious activities with taxes, with each colony often choosing a single church as their official religion. These official churches enjoyed privileges not granted to other religious groups. Massachusetts and Connecticut supported the Congregational church through tax. In colonial South Carolina, the Anglican Church benefited from church taxes. Other colonies would more generally support religion by requiring taxes that would partially fund religious institutions taxpayers could direct payments to the Protestant denomination of their choosing. Only the colonies of Delaware, New Jersey, Pennsylvania and Rhode Island did not require a tax to support religion. During and after the American Revolution, religious minorities, such as the Methodists and the Baptists, argued that taxes to support religion violated freedoms won from the British. Defenders of the practice argued that government needed to fund religious institutions because public virtue depended on these institutions which could not survive purely on private support.