Finland
All members of either 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%, depending on the municipality. On average the tax is about 1.3%.
Formerly, to stop paying church tax, one had to formally leave the church by personally going to local register office and waiting during an allowance of time for reflection. This requirement was removed in 2003 and currently a written (but not signed) statement to the church suffices. The majority of resignations since 2005 are now handled through a web site, Eroakirkosta.fi. If one is member of church when year begins, he/she will pay taxes for the whole year; however, these are later returned as a tax refund.
In addition to personal taxation, the state divides some of the money collected by taxing private companies to the two state churches. It does not matter if company is owned by church members or non-members. It has been argued that the churches use this money to upkeep cemeteries, to which they are obligated by law.
Read more about this topic: Church Tax