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Commuter Allowance Calculator 2026 — 0.30 € + 0.38 €/km

Calculate your Pendlerpauschale 2026: 0.30 €/km up to 20 km, 0.38 €/km from km 21. Annual cap 4,500 € (without own car). Free with example calculation.

Updated 2026 Data stays local Free

Annual deduction

€2,508.00

Estimated tax savings / Year

€1,053.36

~ €87.78 / month

Calculation

One-way distance30 km
First 20 km x €0.38€7.60
From km 21: 10 km x €0.38€3.80
Allowance / workday€11.40
x 220 working days€2,508.00
Tax savings at 42 % marginal rate
Employment expenses lump sum€1,230.00
Amount above lump sum€1,278.00
Tax savings (total)€1,053.36

The commuter allowance applies to the one-way trip to work.

Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.

FAQ

Frequently Asked Questions

How high is the commuter allowance?

Since 2026 the commuter allowance is a uniform 0.38 euros per kilometer from the first kilometer (the former 20-km step was abolished). Only the one-way distance counts, regardless of transportation method.

Can I claim the commuter allowance for working from home?

No, the commuter allowance only applies for days you actually commute to the workplace. For home office days, you can claim the home office flat rate of 6 euros per day instead.

Which minimum wage is used in the calculator?

The statutory minimum wage in Germany is €13.90/hour since 1 January 2026 (previously €12.82). The Minijob threshold rose automatically to €603/month. Values are current in the calculator.

Guide

Quick Answer

The commuter allowance calculator computes the distance allowance for the commute to work as income-related expenses in the tax return.

What is the Commuter Allowance Calculator 2026 — 0.30 € + 0.38 €/km?

The commuter allowance calculator computes the distance allowance for the commute to work as income-related expenses in the tax return.

How does the Commuter Allowance Calculator 2026 — 0.30 € + 0.38 €/km work?

Enter the one-way distance to work and the number of working days per year. The calculator computes the deductible commuter allowance: a uniform 0.38 euros/km from the very first kilometre (since 2026). The estimated tax saving is shown.

Key Data and Facts

Distance allowance 2026: a uniform 0.38 euros/km from the 1st kilometre (the 20-km step was abolished). Applies to one-way distance regardless of transport mode. Max. 4,500 euros (public transport), unlimited for own car.

Step-by-Step Guide

How to calculate the commuter allowance (Pendlerpauschale) step by step: 1. Measure the one-way distance: The shortest road connection between your home and your first place of work, in full kilometres (rounded down). 2. Count your working days per year: Typically about 220-230 days. Subtract holidays, sickness, public holidays and home-office days. 3. Calculate the allowance: First 20 km: distance x EUR 0.30 x working days. From the 21st km onwards: (distance - 20) x EUR 0.38 x working days. 4. Estimate the tax saving: Commuter allowance x your personal marginal tax rate (e.g. 35 %). 5. Note the standard income-related expenses allowance: The commuter allowance only pays off once it, together with other income-related expenses, exceeds the standard allowance of EUR 1,230. 6. Independent of the mode of transport: The allowance applies to car, bicycle, bus, train and even walking.

Calculation Example

Einfache Strecke 35 km, 220 Arbeitstage. Erste 20 km: 20 x 0,30 x 220 = 1.320 EUR. Ab 21. km: 15 x 0,38 x 220 = 1.254 EUR. total: 2.574 EUR. Steuerersparnis (35 %): ca. 900 EUR.

Sources · E-E-A-T

Official sources

Calculations are based on applicable German laws and official data:

Full methodology at Methodology.

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