German commuting allowance — rate per kilometre and annual cap
The commuting allowance is EUR 0.38 per full kilometre of the ONE-WAY distance and per working day. The EUR 4,500 cap does not apply where you use your own car or one made available to you.
2026 rules — verified on September 21, 2026Free, no account
This content is part of the path: Filing your income tax return· Step 5 of 12· Next step: German home office and study deduction (EStG s. 4(5))
Your result
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Sources and assumptions
- gesetze-im-internet.de — EStG § 9 Abs. 1 Satz 3 Nr. 4 Satz 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « eine Entfernungspauschale für jeden vollen Kilometer der Entfernung zwischen Wohnung und erster Tätigkeitsstätte von 0,38 Euro anzusetzen »
- gesetze-im-internet.de — EStG § 9 Abs. 1 Satz 3 Nr. 4 Satz 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « höchstens jedoch 4 500 Euro im Kalenderjahr; ein höherer Betrag als 4 500 Euro ist anzusetzen, soweit der Arbeitnehmer einen eigenen oder ihm zur Nutzung überlassenen Kraftwagen benutzt »
Calculation assumptions
- A single primary place of work within the meaning of EStG s. 9(4).
- The shortest road connection applies; a manifestly quicker alternative route is out of scope here.
- Excludes tax-free travel benefits, which reduce the deductible amount (EStG s. 9(1) sentence 3 no. 4 sentence 5).
- The EUR 4,500 cap falls away only to the extent that your own car, or one made available to you, is used (EStG s. 9(1) sentence 3 no. 4 sentence 2). If you travel part of the way by car and part otherwise, the cap still applies to the rest — the calculator, however, lifts it for the whole distance and every day.
- Not modelled: tax-free employer benefits under EStG s. 3 no. 15 (such as a job ticket) and travel allowances taxed at a flat rate under EStG s. 40(2) sentence 2 reduce the deductible amount. Subtract them from the amount shown.
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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.