Germany commuter allowance (Pendlerpauschale) calculator 2026
What the way to work lets you deduct from your tax in Germany: the distance allowance of €0.38 per kilometer and the estimated tax saving.
Distance allowance per year
€2,090
tax saving about €258
- €9.50 per working day
- 25 km × €0.38
- no maximum
With 25 kilometers one way and 220 working days with a trip, the distance allowance is €9.50 per day and €2,090.00 per year.
Together with your other work expenses (€0), you are €860 above the employee allowance of €1,230. Of that, €860 comes from the commute. At a marginal rate of 30% you save about €258 in tax a year.
I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.
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| One-way distance (full kilometers) | 25 km | |
|---|---|---|
| × | Allowance per kilometer | €0.38 |
| × | Working days with a trip | 220 |
| = | Distance allowanceno maximum | €2,090.00 |
| + | Other work expenses | €0.00 |
| = | Total work expenses | €2,090.00 |
| − | Employee flat-rate allowancededucted anyway | €1,230.00 |
| Of which due to the commutewhat really reduces the tax | €860.00 | |
| × | Marginal tax rate | 30% |
| = | Tax saving (estimated) | €258.00 |
How it works
- The distance allowance is €0.38 for every full kilometer of the one-way distance between home and your first place of work, for every working day on which you travel there (EStG § 9 para. 1 sentence 3 No. 4). Since 1 January 2026 the rate applies from the first kilometer.
- What counts is the shortest road connection; you can use another route if it is clearly faster and you use it regularly. The calculation uses the one-way distance, not the round trip.
- Without your own or a provided car, the allowance is capped at €4,500 a year. If you drive, you claim the full amount.
- The allowance is part of your work expenses. The tax office deducts the employee flat-rate allowance of €1,230 from your employment income anyway (EStG § 9a): only the part of your work expenses above it saves tax.
- The calculator estimates the tax saving with your marginal rate: the part of your work expenses above the flat-rate allowance times the rate at which the next euro would be taxed.
Worked example
25 km one way, 220 working days, own car: 25 × €0.38 = €9.50 a day, €9.50 × 220 = €2,090 a year. With no other work expenses, 2,090 − 1,230 = €860 of that is above the flat-rate allowance; at a marginal rate of 30% that is €258 less tax. At 60 km and 220 days the calculation would be €5,016: by car €5,016, by train only €4,500.
Sources
- EStG § 9: work expenses, distance allowance for trips between home and first place of work (€0.38, at most €4,500) — gesetze-im-internet.de (in German)
- EStG § 9a: flat-rate amounts for work expenses: employee allowance of €1,230 (in German)
- EStG § 101: assessment base and amount of the mobility premium (14 percent) (in German)
- Federal Ministry of Finance: the most important tax changes in 2026 (monthly report February 2026): distance allowance of €0.38 from the first kilometer (in German)
- Federal Ministry of Finance: official Wage Tax Handbook 2026, Annex 14: distance allowances (in German)
Text checked on October 5, 2026
Good to know
- The distance allowance applies to the way to your first place of work, the place where you are permanently based. For business trips, trips to changing places of work and the journeys home with a second household, other rules apply. The calculator does not know them.
- You enter the allowance in your tax return in Annex N. If you want to pay less wage tax during the year, you can apply to the tax office for an allowance (EStG § 39a); the application is only admissible once your deductible expenses above the employee allowance, together with certain other deductions, exceed €600.
- Anyone who earns so little that the taxable income is below the basic allowance can apply for a mobility premium of 14% under EStG § 101, based on the allowance from the 21st kilometer. The calculator does not compute it.
- The tax saving is an estimate: it depends on your whole income and all other deductions, not only on this one. The income tax calculator shows the marginal rate for your taxable income.
- This is not tax advice. For questions about your tax return, a tax adviser or a wage tax assistance association can help.
Frequently asked questions
How high is the commuter allowance in 2026?
€0.38 for every full kilometer of the one-way distance between home and first place of work, for every working day with a trip. Since 1 January 2026 this rate has applied from the first kilometer, without a time limit; before, the higher rate applied only from the 21st kilometer. With 25 km and 220 days that is €2,090 a year.
Does the way there and back count?
No: the calculation uses the one-way distance, once for each working day. The allowance covers the way there and back together (EStG § 9 para. 1 sentence 3 No. 4).
Is there an upper limit?
Yes, but not for everyone: without your own or a provided car, for example by train, bus, bicycle or as a passenger, the allowance is capped at €4,500 a year. If you drive, you claim the full amount.
Why do I save nothing with a short commute?
The tax office deducts the employee flat-rate allowance of €1,230 from your employment income anyway. If your work expenses together are below it, the distance allowance changes nothing in your tax. Only when the allowance and other work expenses exceed €1,230 is the rest deducted.
How much tax do I save with the commuter allowance?
The part of your work expenses above the €1,230 flat-rate allowance times your marginal rate. With a €2,090 allowance and no other work expenses that is €860 times 30%, so €258 a year. How high your marginal rate is depends on the taxable income; at €50,000 it is about 35%.
Do home-office days count for the commuter allowance?
No, only days on which you really travel to your first place of work. Do not count days in the home office, on vacation or on sick leave.
Next step
- The calculatorGermany income tax calculator 2026
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