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Tools / Commuter allowance & work expenses calculator 2026

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Commuter allowance & work expenses calculator 2026

From 2026, every kilometre of your one-way commute counts with 38 cents. Enter distance, workdays and home-office days to see your deductible work expenses and an estimate of the tax refund.

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Estimated tax saving
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2026 rules: 38 cents per km of the one-way distance from the first km (§ 9 (2) EStG), max €4,500/year unless you use your own car; higher actual public-transport costs may be deducted instead. Home-office allowance €6 per day, max 210 days (€1,260). Employee lump sum €1,230. Tax saving estimated with the 2026 income-tax tariff (without solidarity surcharge and church tax). Not tax advice.

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How to use it

  1. Enter the one-way distance to your workplace and the days you actually travelled there.
  2. Add home-office days and any other work expenses (work equipment, training, union fees).
  3. Enter your estimated taxable income to see the approximate tax saving.

What counts as the distance?

What counts is the shortest road connection between home and your first place of work – only full kilometres of the one-way trip. A longer route is accepted only if it is clearly more convenient and used regularly.

The allowance applies regardless of the means of transport – also for cycling, car-pooling or walking. In car pools each passenger can claim it for their working days, but passengers at most €4,500 a year.

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Worked example

25 km one-way, 220 working days, own car: 25 × €0.38 × 220 = €2,090 commuting allowance, €860 above the €1,230 employee lump sum; at €40,000 taxable income that saves about €271 tax.

Last checked: October 2026 · Based on: § 9(2) German Income Tax Act (€0.38 from the first km from 2026). Found a mistake? Use the form below – we fix confirmed errors and update the date.

Frequently asked questions

How much is the commuter allowance in 2026?

38 cents for every full kilometre of the one-way distance from the first kilometre. Before 2026, the first 20 km counted only 30 cents.

Can I claim commuting and home office on the same day?

Generally no: for a day you work only at home you get the €6 home-office allowance; for a day at the workplace the commuter allowance. Exceptions apply if no other workplace is available.

Why is my saving zero?

Every employee automatically gets a €1,230 lump sum for work expenses. Only expenses above that amount reduce your tax further.

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