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It doesn't appear to be that much at least. You can see the gold accumulating in the churches when you click on them. However, it does not accumulate in my monastery church. Therefore I assume that it is tied to church attendance and that nuns/monks don't have any coin to contribute toward this tax.
Probably better to take the clergy maintenance reduction edict instead. At least if your clergy expenses are high in relation to the number of your total working population.
I think it's just a flat rate tax. All the churches I see have 50 gold coin tax pots (You can see those by right clicking on the treasury icon, located in the left side of the top bar menu). They're all different sized churches with varying attendance. It is probably something to do with tithe that each member pays in most Christian communities. So it's likely based on population size, which means you lose out if you have more people than your churches can fit.
Also, try taking the church tithe tax policy and combining it with the 25% reduction privilege in clergy building maint' costs >: ] it's a real double whammy!!!
@Mike: Thanks for letting me know, I look forward to it >: ]
Also are we gunna get a market trade tax option available?!?!?!?!? I looked in the labour progression tab but I didn't find anything.