Peter's Pence are donations or payments made directly to the Holy See of the Catholic Church. The practice began under the Saxons in England and spread through Europe. Both before and after the Norman conquest the practice varied by time and place: initially, it was given as a pious contribution, whereas later it was required by various rulers and collected like a tax. Though formally discontinued in England at the time of the Reformation, a post-Reformation payment of uncertain character was seen in some English manors into the 19th century. In 1871, Pope Pius IX formalized the practice of lay members of the church and "other persons of good will" providing financial support to the Roman See. Modern "Peter's Pence" proceeds are used by the Pope for philanthropic works throughout the world and for administrative costs of the Vatican state.

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.