Home Office Calculator 2026
Is home office worth it? Calculate costs & savings – €6/day allowance, commuting savings, for employees & employers
As of September 2026Basis: § 4 (5) no. 6b/6c EStGCalculated in your browser – your inputs are not transmitted and are kept on this device only if you choose
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Home office days per week
Your home office costsCosts €80.00/month · marginal tax rate 31%
Calculated from your gross pay (tax class I, 2026 tariff, with solidarity surcharge, without church tax). Type your own rate to override it.
Your benefit from working from home
per year
+€1,669.88
+€1,669.88With 92 home office days per year you are €1,669.88 better off overall.
Home office share
- Office138 days60%
- Home office92 days40%
- Commuting cost savings
- + €1,380.00
- Employer allowance
- + €600.00
- Tax savings
- + €661.88
- Internet costs
- − €192.00
- Extra electricity costs
- − €300.00
- Extra heating costs
- − €180.00
- Equipment
- − €300.00
- Net effect
- +€1,669.88
RZ-26 · headon.pro
Scenario comparison
Your net effect per year, depending on how often you work from home.
- Full-time office0 days/year+€668.61
- 2 days/week92 days/year+€1,669.88
- Full-time home office210 days/year+€3,067.24
What you can do
Time saved by commuting less: 115 hours/year
That's roughly 14 working days
Tax-deductible: €552.00 home office allowance
The allowance reduces your taxable income. The resulting tax saving is included above.
How this was calculated
Legal basis 2026:
- Home office allowance: EUR 6/day, max. EUR 1,260/year
- Home office room: full deduction with exclusive business use
- Commuting allowance: EUR 0.38/km (from the first km)
Office cost savings with desk-sharing:
- Proportional rent & overhead costs
- Cleaning, electricity, heating
- Break areas, meeting rooms
- With 2 days of home office: 40% savings potential
Home Office: Costs and Savings in 2026
Understanding the financial impact of remote work
Working from home has become the norm for many employees since the pandemic. But is remote work actually worth it financially? Our calculator shows you the real costs and savings – from both the employee and employer perspective.
While employees can benefit from eliminated commuting costs and the home office allowance, employers save mainly on office space and overhead costs. At the same time, new costs arise, such as higher home energy costs or IT equipment.
Home Office Allowance 2026
- €6 per day
- Allowance for every day you work predominantly from home and do not visit your first place of work - no need to prove individual costs
- Max. €1,260 per year
- Cap at 210 days - even if you work more home office days per year
- No separate room required
- The allowance also applies if you work at the kitchen table or in the living room
- Income-related expenses
- Automatically deducted from your tax liability - together with other income-related expenses above €1,230
Separate Home Office
Alternative to the allowance with your own home office: If a separate room (not a walk-through room) is used almost exclusively for work and forms the center of your entire professional activity, the proportional costs (rent, utilities, electricity) can instead be deducted as income-related expenses (Sec. 4 (5) sent. 1 no. 6b EStG).
Calculation example: With 100 m² of living space, a 15 m² home office and €1,200 warm rent, you can deduct €180/month (15%) = €2,160/year - significantly more than the maximum allowance of €1,260.
Important: The home office must be used almost exclusively for work. Private use of more than 10% can jeopardize recognition.
Advantages for employees
- 1Tax deductibilityClaim the home office allowance (€6/day) or proportional home office costs as income-related expenses
- 2Savings on commuting costsWith a 40 km one-way commute, you save around €15-25 daily on fuel, wear or public transport costs
- 3Time savingsOn average 1-2 hours of commuting time per day - that is up to 500 hours of free time per year
- 4Better work-life balanceMore flexible working hours, more time for family and hobbies, less stress from commuting
- 5Home office allowance from employerMany employers voluntarily pay €50-100 per month to cover electricity and heating costs
Advantages for employers
- 1Savings on office spaceDesk-sharing models let you reduce required office space by 30-50% - at rents of €15-25/m²/month, this results in significant savings
- 2Lower overhead costsLess electricity, heating, cleaning, consumables - typical savings: €2,000-5,000 per employee/year
- 3Higher employee satisfactionStudies show 80% of employees want flexible home office arrangements - this boosts motivation and reduces turnover
- 4Larger pool of applicantsLocation-independent recruiting gives you access to talent across the whole country, not just in metropolitan areas
- 5Fewer sick daysHome office reduces the risk of infection in the office and allows productive work even with mild colds
What does home office cost?
Typical costs for employees: The biggest cost factors are higher electricity and heating costs (approx. €20-50/month) as well as the purchase of ergonomic work equipment such as a desk, office chair and second monitor (one-time €500-1,500).
What can employers cover? Many companies provide IT equipment (laptop, monitor, headset), pay monthly home office allowances or cover the cost of ergonomic furniture.
Cost factors at a glance
- Energy costs
- Additional heating and electricity: approx. €20-50/month depending on living space and usage
- Ergonomic equipment
- Desk, office chair, monitor, keyboard: one-time €500-1,500
- IT & communication
- Higher-tier internet connection, VPN software: approx. €10-30/month extra
- Meals
- Coffee, snacks, lunch at home instead of the canteen: variable, often even cheaper
Frequently asked questions about home office and remote work
Everything important about costs, taxes and savings
How high is the home office allowance in 2026?
The home office allowance is €6 per working day on which you work predominantly from home and do not visit your first place of work (Sec. 4 (5) sent. 1 no. 6c EStG). A maximum of 210 days per year can be deducted, which corresponds to a maximum allowance of €1,260. The allowance counts as income-related expenses and - provided your total income-related expenses exceed the employee lump sum of €1,230 - directly reduces your tax burden.
Can I use the home office allowance without a separate home office?
Yes. The €6/day home office allowance also applies without a separated room, e.g. at the kitchen table or in the living room. Requirement: you must have worked predominantly from home that day and not have visited your first place of work.
What is more tax-efficient: the home office allowance or a home office room?
It depends on your situation. With a 15 m² home office and €1,200 warm rent for 100 m² of living space, you can deduct €180/month = €2,160/year - more than the maximum allowance of €1,260. Requirement: the room must be used almost exclusively for work and form the center of your entire professional activity (Sec. 4 (5) sent. 1 no. 6b EStG).
Calculating the remote work cost advantage - what factors are included?
For employees: home office allowance, saved commuting costs (fuel, wear, public transport), lower meal costs as well as any additional costs (electricity, heating approx. €20-50/month). For employers: savings on office space (€15-25/m²/month), overhead costs and cleaning. Our calculator takes all of these factors into account.
Does the employer have to pay a home office allowance?
There is no legal obligation. However, many companies voluntarily pay €50-100 per month to cover electricity and heating costs. Under certain conditions, this payment can be tax-free as reimbursement of expenses or a benefit in kind.
How do I calculate my commuting savings from working from home?
Rule of thumb: one-way commute (km) × 2 × fuel cost per km (approx. €0.15-0.25 including wear) × home office days. With a 30 km one-way commute and 100 home office days per year, that's around €900-1,500 in saved travel costs. Add to that the time saved (an average of 45 min/day).
How many home office days are typical in Germany?
According to the ifo Institute 2025, office employees in Germany work an average of 1.6 days per week from home, i.e. around 80 days per year. In IT professions, it's often 3-4 days per week. The home office allowance is capped at 210 days/year.