Child Allowance Calculator 2026
Does the child allowance pay off for you? The comparison under Section 31 EStG – with your advantage and the income threshold
As of September 2026Basis: Sections 31, 32(6) EStG (Income Tax Act)Calculated in your browser – nothing is stored
Annual figure before child allowances, e.g. from your last tax assessment
Assessment
Children with child benefit for the whole year
Advantage of the child allowance
Child benefit per year: €6,216
€308
€308For 2 children the allowance is better: it lowers your tax by €308 more than child benefit brings. The tax office offsets the child benefit and refunds the difference.
- Allowances per childChild allowance and allowance for care, upbringing or education (Section 32(6) EStG)
- €9,756
- Child benefit counted per child€259 × 12, half with a half allowance (Section 31 EStG)
- €3,108
- Child 1Allowance better – relief €3,344
- +€236
- Child 2Allowance better – relief €3,180
- +€72
- Income tax without allowances
- €21,096
- Income tax after the checkbefore offsetting child benefit
- €14,572
- Advantage over child benefit
- €308
Good to know
The tax office checks automatically
With your tax return, the tax office compares child benefit and allowances on its own (Section 31 EStG). You receive child benefit in any case; if the allowance is better, it is offset against your tax.
Solidarity surcharge and church tax
For the solidarity surcharge and church tax, the allowances are always deducted, even if child benefit wins the income tax comparison (Section 51a EStG).
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Tax relief and child benefit per child
With your entries, the allowance pays off from a taxable income of €86,088.
- Child 1: relief€3,344
- Child 1: child benefit€3,108
- Child 2: relief€3,180
- Child 2: child benefit€3,108
Child allowance or child benefit – how the comparison works
A child’s subsistence minimum stays tax-free – either through child benefit (2026: €259 per month, €3,108 per year) or through the child allowances (Section 31 EStG). Per parent, the allowances are €3,414 child allowance and €1,464 for care, upbringing or education, €4,878 in total; for married couples filing jointly they double to €9,756 per child (Section 32(6) EStG).
Child benefit is paid during the year. With the tax return, the tax office checks whether the allowances would lower the tax more. If so, it deducts the allowances and offsets the child benefit against the tax – you receive the difference. Because the relief rises with the tax rate, the allowance only pays off at higher incomes. How much child benefit you are entitled to is shown by the child benefit calculator.
Figures 2026
- €9,756 per child
- Allowances with joint assessment (2 × €3,414 + 2 × €1,464)
- €4,878 per child
- Per parent with single assessment – full amount after a transfer
- €3,108 child benefit
- €259 × 12 months; with a half allowance, half is counted
Worked examples 2026
- Allowances per child
- €9,756
- Child benefit per child per year
- €3,108
- Tax relief child 1
- €3,682
- Tax relief child 2
- €3,516
- Advantage over child benefit
- €982
- Tax relief from the allowances
- €2,668
- Child benefit per year
- €3,108
- Advantage of the allowance (child benefit is better)
- €0
- Allowance pays off from taxable income of
- €86,088
What else you should know
Child allowances in practice
- 1Solidarity surcharge and church taxFor the solidarity surcharge and church tax, the allowances are always deducted (Section 51a EStG) – even if child benefit wins for income tax.
- 2Separated parentsEach parent gets half the allowance and has half the child benefit counted. Under certain conditions the allowance can be transferred to one parent (Section 32(6) EStG).
- 3Child by childThe calculator checks each child separately. Because relief shrinks as income falls, the allowance brings slightly less for the second child than for the first.
- 4Not the whole yearFor each month without entitlement, the allowances are reduced by one twelfth (Section 32(6) sentence 5 EStG). The calculator assumes a full year.
Frequently asked questions about the child allowance
Amount, comparison and income threshold
How high is the German child allowance in 2026?
Per parent €3,414 child allowance plus €1,464 for care, upbringing or education, €4,878 in total. With joint assessment it is €9,756 per child (Section 32(6) EStG).
From what income does the child allowance pay off?
For married couples with one child from a taxable income of €86,088 (2026): then the allowances lower income tax by more than the €3,108 child benefit per year. Below that, child benefit is better.
Do I have to apply for the child allowance?
No. During the income tax assessment the tax office compares child benefit and allowances on its own and chooses the better option (Section 31 EStG). You list your children in the tax return.
Do I get child benefit and the child allowance together?
Not both in full. If the allowance pays off, child benefit is offset against the tax; you keep it but pay correspondingly more tax. In effect you only receive the difference on top.
Does the child allowance lower wage tax?
Not the wage tax itself, but the solidarity surcharge and church tax in monthly payroll. The income tax comparison only happens with the tax return.