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 Evangelical-Lutheran Church in Denmark or National Church, sometimes called the Church of Denmark, is the established, state-supported church in Denmark. The supreme secular authority of the church is composed of the reigning monarch and Denmark's Parliament, the Folketing. As of 1 January 2024, 71.4% of the population of Denmark are members, though membership is voluntary.