RechnerpediaWhat changed in 2026
Until 2025 the first 20 kilometres only counted at €0.30, and €0.38 only applied from the 21st kilometre. Since 1 January 2026, the Tax Amendment Act 2025 sets a single rate of €0.38 for every kilometre. People with short commutes benefit most.
How it is calculated
Allowance = full km × €0.38 × days at the workplace Maximum = €4,500 a year (does not apply with your own or a company car) Effect = total work-related expenses − €1,230 employee lump sum Saving = tax(taxable income) − tax(taxable income − effect) (§ 32a EStG 2026)
Only the one-way distance counts, not the return trip. Every employee automatically gets the employee lump sum (Arbeitnehmer-Pauschbetrag) of €1,230. The commuter allowance therefore only helps to the extent that your work-related expenses (Werbungskosten) together exceed this amount. The calculator works out the saving with the actual 2026 income tax scale instead of an estimated tax rate.
Example
With 30 km and 220 working days the allowance is €2,508.00; under the old rule it would have been €2,156.00. €1,278.00 of it counts above the lump sum. With a taxable income of €40,000 (single), this saves €402.00 of income tax a year.
| Distance | Allowance 2026 | Under 2025 rule | Above lump sum | Saving |
|---|---|---|---|---|
| 5 km | €418.00 | €330.00 | €0.00 | €0.00 |
| 10 km | €836.00 | €660.00 | €0.00 | €0.00 |
| 15 km | €1,254.00 | €990.00 | €24.00 | €8.00 |
| 20 km | €1,672.00 | €1,320.00 | €442.00 | €147.00 |
| 30 km | €2,508.00 | €2,156.00 | €1,278.00 | €424.00 |
| 40 km | €3,344.00 | €2,992.00 | €2,114.00 | €698.00 |
| 50 km | €4,180.00 | €3,828.00 | €2,950.00 | €970.00 |
Home office and commuting
For home office days you get a flat €6, at most €1,260 a year. On any given day you can only claim one of the two, unless no other workplace is permanently available to you. So only enter the days on which you actually travelled to work.
How to claim it
You claim the allowance in the “Anlage N” of your German income tax return (Einkommensteuererklärung), usually online via ELSTER. Your employer does not take it into account on your payslip unless you have an allowance registered with the tax office.
Sources
- § 9 EStG, work-related expenses and commuter allowance (German)
- § 9a EStG, employee lump sum (German)
- § 32a EStG, income tax scale (German)
- Bundestag document 21/1974, Tax Amendment Act 2025 (German)
Frequently asked questions
How much is the commuter allowance in Germany in 2026?
€0.38 for every full kilometre of the one-way distance between home and your main workplace, from the first kilometre, for every day you work on site.
Does the return trip count?
No. Only the one-way distance counts. With a 15 km commute you claim 15 km, not 30 km.
Does the €4,500 limit also apply when I drive?
No. If you drive your own or a company car you can claim more than €4,500. The limit applies to bus, train, bike or passengers in car pools.
How much tax do I really save?
Only the part of your work-related expenses above the €1,230 employee lump sum reduces your taxable income. The saving then depends on your marginal tax rate. The calculator works it out with the 2026 tax scale.
Can I claim home office and commuting on the same day?
Usually not. An exception applies if no other workplace is permanently available to you for your work.
What is the mobility bonus?
A payment for commuters with very low incomes whose taxable income is below the basic allowance. It applies to distances from the 21st kilometre and is claimed with the tax return. The calculator does not calculate it.