Commuter Allowance Calculator 2026 — 0.38 €/km from the 1st km (Germany)
Since 2026 the Pendlerpauschale in Germany is 0.38 € per km from the first km. Enter distance, work days and tax rate to see the deduction and tax saving.
Annual deduction
€2,508.00
Estimated tax savings / Year
€536.76
~ €44.73 / month
Only the part above the €1,230.00 employee lump sum, which you get anyway (no other work expenses)
Calculation
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.
Why does the commuter allowance often bring no tax saving for short commutes?
Every employee automatically gets the employee lump sum (Arbeitnehmer-Pauschbetrag) of 1,230 euros a year. The commuter allowance only has an effect insofar as it – together with other work-related expenses – exceeds this amount. At 10 km and 220 working days you get 836 euros and therefore no additional saving; at 30 km it is 2,508 euros, of which 1,278 euros take effect – about 537 euros less tax per year at a marginal tax rate of 42 %.
Guide
What is the Commuter Allowance Calculator 2026 — 0.38 €/km from the 1st km (Germany)?
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 — 0.38 €/km from the 1st km (Germany) 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
One-way distance 35 km, 220 working days: 35 x 0.38 x 220 = 2,926 EUR commuter allowance. Only the part above the employee lump sum has a tax effect: 2,926 - 1,230 = 1,696 EUR. Tax savings (35 %): approx. 594 EUR.
Sources
Official sources
Calculations are based on applicable German laws and official data:
Full methodology at Methodology.
Reviewed by Konstantin Iakovlev · Last updated:
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