Home Office Tax Deduction Germany 2026 (Homeoffice-Pauschale)
The rules in 2026
| Parameter | 2026 value |
|---|---|
| Rate per home-office day | 6 € |
| Maximum days per year | 210 days |
| Maximum deduction | 1.260 € |
| Dedicated room required? | No |
| Combined with commuting cost? | Not for the same day |
The current rules were introduced with effect from 2023 (raised from 5 euros per day, maximum 120 days), and they remain unchanged for 2026.
How the deduction works
The Homeoffice-Pauschale is a type of Werbungskosten (employment expense). You claim it in your annual tax return (Steuererklärung). Every employee in Germany receives a standard Arbeitnehmer-Pauschbetrag of 1,230 euros automatically; the home office flat rate only produces an extra saving if your total Werbungskosten exceed that amount.
Example: if you worked 210 home-office days, your home-office deduction is 1.260 €. Together with other work expenses you may have (professional literature, tools, union fees) you would exceed the 1,230 euros standard amount and reduce your taxable income.
You can also apply for a Lohnsteuer-Freibetrag at your Finanzamt to have the deduction applied to monthly payroll during the year rather than waiting for a refund in the tax return. The table below shows the annual net gain by applying the full 1.260 € deduction.
Annual tax saving by gross salary (Steuerklasse 1)
The saving grows with income because higher earners face a higher marginal tax rate. Figures assume the full 1.260 € deduction (210 days), Steuerklasse 1, GKV, NRW, BMF PAP 2026.
| Gross annual | Annual net gain | Monthly net gain |
|---|---|---|
| 30.000 € | 321 € | 27 € |
| 40.000 € | 355 € | 30 € |
| 50.000 € | 391 € | 33 € |
| 60.000 € | 425 € | 35 € |
| 75.000 € | 480 € | 40 € |
| 90.000 € | 529 € | 44 € |
| 120.000 € | 593 € | 49 € |
What counts as a home-office day?
A day qualifies if home is your primary place of work for that calendar day. This means you:
- did not travel to your employer's premises for more than a short errand,
- worked a meaningful part of the day from home (a split day counts as one home-office day),
- were not working from a hotel, airport, client site or co-working space as your main location.
Frequently Asked Questions
Do I need a dedicated home office room to claim the flat rate?
No. Unlike the older home office room deduction (Arbeitszimmer), the Homeoffice-Pauschale does not require a separate room. You just need to have worked from home on that day, meaning home was your main workplace for that workday, not a coffee shop or your employer's premises.
Can I claim both the Homeoffice-Pauschale and commuting costs for the same day?
No. You cannot claim the flat rate for a day on which you also claim a commuting deduction (Entfernungspauschale). The two are mutually exclusive per day.
How do I prove how many days I worked from home?
The tax office may ask for evidence. Keep a simple calendar or email records showing home-office days. Your employer can also provide written confirmation of your home-working arrangement.
Source: EStG § 4 Abs. 5 Nr. 6b (Homeoffice-Pauschale from 2023). Tax saving modelled with BMF PAP 2026. General information, not tax advice. Last updated 2026-11-04.