Commuter Allowance Calculator
Calculate your distance allowance and tax saving for your commute.
As of September 2026Basis: § 9 (1) No. 4 EStGCalculated in your browser – your inputs are not transmitted and are kept on this device only if you choose
Only the one-way distance counts, not the round trip.
No cap on the allowance
Home-office days per week
More precise tax savingtaxable income €50,000 · without church tax
The tax saving is calculated as the difference in income tax with and without the deduction (including the solidarity surcharge exemption/transition zone). The higher your income, the higher the saving.
Your tax saving per year
€25.08 per month
€301.00
€301.0025 km on 220 working days give €2,090 in deductible travel costs – saving about €301 in tax per year.
- Distance allowance25 km × 220 days × €0.38
- €2,090.00
- Deductible income-related expenses
- €2,090.00
- Saving per working day
- €1.37
What you can do
Above the employee lump sum
The commuter allowance exceeds the employee lump sum of €1,230. You can claim your travel costs in full.
RZ-26 · headon.pro
How this was calculated
- Deductible income-related expenses
- €2,090.00
- Your marginal tax rate
- 35.12%
- Your tax saving per yearDifference in income tax with and without the deduction, incl. solidarity surcharge and church tax if applicable
- €301.00
- Only the one-way distance counts (not the round trip)
- €0.38/km uniformly from the 1st kilometre (since 2026)
- With public transport: higher actual costs deductible
Basis: distance allowance § 9 (1) No. 4 EStG (as of 2026), employee lump sum § 9a EStG, tax scale § 32a EStG.
The commuter allowance for commuters 2026
The commuter allowance (also called distance allowance) is a flat amount that employees can deduct from their taxes as income-related expenses for their commute. It applies regardless of which mode of transport you use – whether car, public transport, bike or on foot.
Important: only the one-way distance between home and workplace counts. The return trip is not counted additionally. The tax office generally recognises the shortest road connection – even if you travel by bike or public transport.
The commuter allowance rates 2026
- From the 1st km
- €0.38 per kilometre (one-way)
- Uniform rate
- No more staggering – €0.38 for every kilometre
Example calculation: 30 km commute
- 30 km × €0.38
- €11.40
- Allowance per day
- €11.40
- Working days per year
- × 220
- Deductible income-related expenses per year
- €2,508.00
For a commute of 30 km: 30 km × €0.38 = €11.40 per day. For 220 working days that is €2,508 in deductible income-related expenses per year.
Cap and special features
When using public transport or as a passenger the allowance is capped at €4,500 per year. This limit is waived only when you use your own (or a company-provided) car — it does apply to motorbikes and scooters, as the law exempts only motor cars (§ 9 (1) sentence 3 no. 4 sentence 2 EStG). With public transport you can alternatively claim the actual costs if they are higher than the allowance.
With an expensive annual ticket (e.g. the Deutschlandticket or regional monthly tickets) it can be worth claiming the actual costs instead of the allowance. The tax office accepts the higher costs if you can prove them.
Home office reduces the commuter allowance
On home-office days you cannot claim the commuter allowance. Instead, the home-office flat rate of €6 per day applies (max. €1,260/year for 210 days). Our calculator automatically takes your home-office days into account when calculating working days.
Factors that affect your commuter allowance
- 1DistanceThe further the commute, the higher the deductible allowance
- 2Working daysTypically 220-230 days for full-time (5-day week)
- 3Home-office daysReduce the number of commuting days accordingly
- 4Mode of transportThe €4,500 cap is waived only for your own car — it applies to public transport, carpooling, bicycles and also motorbikes
- 5Actual costsWith public transport, higher actual costs can be claimed
This is how high your tax saving is
The distance allowance counts towards your income-related expenses. The employee lump sum is €1,230 in 2026. The commuter allowance only has a tax effect once your total income-related expenses exceed this amount. Other income-related expenses can include, for example, work equipment, further training or a home office.
- Actual public-transport costs (annual ticket)
- €2,000.00
- Distance allowance (10 km × 220 days)
- €836.00
- Claimed (the higher amount counts)
- €2,000.00
- Portion above the employee lump sum (€1,230, § 9a EStG)
- €770.00
- Additional tax saving (at €58,325 taxable income)
- €291.00
The actual tax saving depends on your personal marginal tax rate. For a taxable income of €58,325 this is around 38%. Use our income tax calculator to determine your marginal tax rate.
Frequently asked questions about the commuter allowance
Key facts about the distance allowance at a glance
How high is the commuter allowance in 2026?
In 2026 the distance allowance is a uniform €0.38 per kilometre from the 1st kilometre (one-way distance). The uniform flat rate has applied since 2026 under the 2025 Tax Amendment Act.
Does the round trip count for the commuter allowance?
No, only the one-way distance between home and first place of work counts. The return trip is not counted additionally. The allowance applies regardless of the mode of transport chosen.
How many working days can I claim for the commuter allowance?
The tax office typically accepts 220-230 working days per year for full-time (5-day week). Home-office days reduce the number accordingly. You should be able to document the actual days.
Is there an upper limit for the commuter allowance?
Without your own car, a cap of €4,500 per year applies — it covers public transport, carpooling, bicycles and also motorbikes/scooters, as only motor cars are exempted by law (§ 9 (1) sentence 3 no. 4 sentence 2 EStG). With public transport, the higher actual costs can alternatively be deducted.
Can I deduct more than the flat rate with public transport?
Yes, with public transport you can claim either the distance allowance or the actual costs - whichever is higher. With an expensive monthly ticket this can be more advantageous than the flat rate.
What about the employee lump sum?
The distance allowance counts towards income-related expenses. The employee lump sum is €1,230 in 2026. The commuter allowance only pays off for tax purposes once it, together with other income-related expenses, exceeds this amount.