Commuter Allowance Calculator 2026
Calculate your tax savings from the German commuter allowance (Entfernungspauschale). The calculator automatically checks whether your commuting costs exceed the standard employee expense allowance (Werbungskostenpauschale) of 1,230 €.
Your details
Shortest road route between your home and your workplace
Typically 220–230 days (after vacation, public holidays, sick days)
Your gross income, used to determine your marginal tax rate
Frequently asked questions about the commuter allowance
In 2026 the distance allowance (Entfernungspauschale) is a flat 0.38 € per kilometre of distance (one way). Only the one-way distance between your home and your primary workplace counts — not the round trip. The increased rate of 0.38 € from the very first kilometre has applied since 2024 and remains in force in 2026.
Yes, the distance allowance is independent of how you travel. You can claim it whether you commute by car, public transport, bicycle or on foot. For public transport you may alternatively deduct the actual ticket costs if they exceed the flat allowance. In carpools, every passenger can claim the allowance for their own commuting distance.
On home-office days you cannot claim the commuter allowance, because no trip to the workplace takes place. Instead, you can claim the home-office allowance (Homeoffice-Pauschale) of 6 € per day (up to 1,260 € per year, i.e. 210 days) for those days. It can pay off to optimise the split between commuting days and home-office days. Adjust the number of working days in the calculator accordingly.
The distance allowance is entered in Annex N (Anlage N) of the German income tax return (lines 31–39, "journeys between home and primary workplace"). You must state the address of your workplace, the one-way distance in kilometres and the number of working days. The tax office (Finanzamt) generally accepts up to 230 working days for a 5-day week without further evidence.
The decisive figure is the shortest road route between your home and your primary workplace. A longer route can only be used if it is clearly more convenient for traffic reasons and is used regularly (e.g. via the motorway instead of through the city). The distance is rounded down to full kilometres. Use an online route planner to determine the shortest route.
About the German commuter allowance
The commuter allowance (Pendlerpauschale, officially Entfernungspauschale) is a tax deduction for employees who regularly commute between their home and their workplace. It reduces taxable income as a work-related expense (Werbungskosten).
Key rules:
- • The allowance only counts the one-way distance (not the round trip)
- • 0.38 € per kilometre of distance from the 1st kilometre (2026)
- • The standard employee expense allowance of 1,230 € is applied automatically
- • Only the amount above 1,230 € produces additional tax savings
- • A maximum of one trip per working day is deductible
Note: This is a guidance tool. Your actual tax savings depend on your individual circumstances. Consult a tax advisor for binding advice.