German employee allowance — is itemising worth it?
The standard allowance and actual expenses are never added together: the EUR 1,230 allowance applies unless higher expenses are evidenced.
2026 rules — verified on September 21, 2026Free, no account
Your result
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Sources and assumptions
- gesetze-im-internet.de — EStG § 9a Satz 1 Nr. 1 Buchstabe a — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von den Einnahmen aus nichtselbständiger Arbeit vorbehaltlich Buchstabe b: ein Arbeitnehmer-Pauschbetrag von 1 230 Euro; »
- gesetze-im-internet.de — EStG § 9a Satz 1 Nr. 3 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von den Einnahmen im Sinne des § 22 Nummer 1, 1a und 5: ein Pauschbetrag von insgesamt 102 Euro. »
Calculation assumptions
- A single income category; with several, the allowance applies separately to each.
- Excludes pension payments under EStG s. 9a sentence 1 no. 1(b), whose allowance interacts with the pension relief amount.
- Excludes union dues, which under EStG s. 9a sentence 3 are allowed in addition to the standard allowance.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.