German Commuter Allowance Calculator 2026
Since 2026 Germany pays 38 cents per kilometre from the very first kilometre. See your allowance and how much of it actually comes back as a tax refund.
| Commuter allowance (€0.38/km) | €2,090.00 |
|---|---|
| Total work expenses | €2,090.00 |
| Above the €1,230 lump sum | €860.00 |
| Tax saving per year | €262.00 |
- Since 2026 the rate is €0.38 from the first km. Only expenses above the €1,230 employee lump sum reduce your tax.
The rule from 2026
Under the 2025 tax amendment act, the commuter allowance (Entfernungspauschale) is €0.38 per kilometre of the one-way distance from the first kilometre. Before 2026 the first 20 km earned only €0.30. With 25 km and 220 working days that comes to €2,090 a year.
Why not all of it counts
Every employee automatically gets the €1,230 employee lump sum. The commuter allowance therefore only helps with the part that, together with your other work expenses, exceeds that amount. The saving is that excess times your personal marginal tax rate.
Car or train
By own or company car there is no cap. By bus, train, bike or car pool the allowance is capped at €4,500 a year unless the actual ticket costs were higher.
Frequently asked questions
Does the return trip count?
No, only the one-way distance per working day, however often you drive.
What about home office days?
Home office days earn no commuter allowance but the home office allowance of €6 a day, up to €1,260 a year. Both count as work expenses.
When do I get the money?
Through your tax return after the year ends, or monthly if you register a tax allowance with the tax office, which you can then enter in the Germany salary calculator.
Sources: Section 9 (1) No. 4 and Section 9a EStG, Tax Amendment Act 2025 (BGBl. 2025 I No. 363).
How many working days your state has in 2026: see the working days calculator.