For employees
Commuter allowance 2026 (Entfernungspauschale)
Since 2026 you can deduct €0.38 for each full kilometre of the one-way distance between home and your regular workplace, from the first kilometre. At most €4,500 a year, unless you use your own or a provided car.
Commuter allowanceValues 2026
Result
Commuter allowance per year–
Per working day–
Explanation
The allowance is a deduction for work-related expenses in your income tax return, not a payment by the employer. The shortest road connection counts; home-office days do not count as commuting days.
Note: an indication, not legal or tax advice
This calculation is based on the general statutory rules and the values published for 2026. It is not legal, tax or payroll advice. Collective agreements, employment contracts and works agreements may provide more favourable rules.
Sources and values used
| Item | Value | Source |
|---|---|---|
| Commuter allowance from 2026 | €0.38 per full km, from the 1st km | EStG, § 9 (Entfernungspauschale) (in German) |
| Maximum without own car | €4,500 a year | EStG, § 9 (Entfernungspauschale) (in German) |
| Note Wage Tax Handbook 2026 | permanent from 1 Jan 2026 | BMF – Lohnsteuer-Handbuch 2026, Anhang 14 (Entfernungspauschalen) (in German) |
| Employee lump sum | €1,230 | EStG, § 9a (Arbeitnehmer-Pauschbetrag) (in German) |
Sources checked on 15 October 2026.