Only the one-way distance counts, not the round trip.

No cap on the allowance

days

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

€301.00

25 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.

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.

Commuter Allowance Calculator by Rechnerzentrale(opens in a new tab)2026 values