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German single-parent relief amount — calculate the allowance

The relief amount is EUR 4,260 a year and rises by EUR 240 for each FURTHER child. It is deducted from total income, not from the tax.

2026 rules — verified on September 21, 2026Free, no account

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Sources and assumptions

  • gesetze-im-internet.de — EStG § 24b Abs. 2 Satz 1 — tax year 2026, verified on September 21, 2026
    Excerpt from the source : « Gehört zum Haushalt des allein stehenden Steuerpflichtigen ein Kind im Sinne des Absatzes 1, beträgt der Entlastungsbetrag im Kalenderjahr 4 260 Euro. »
  • gesetze-im-internet.de — EStG § 24b Abs. 2 Satz 2 — tax year 2026, verified on September 21, 2026
    Excerpt from the source : « Für jedes weitere Kind im Sinne des Absatzes 1 erhöht sich der Betrag nach Satz 1 um 240 Euro je weiterem Kind. »
  • gesetze-im-internet.de — EStG § 24b Abs. 4 — tax year 2026, verified on September 21, 2026
    Excerpt from the source : « Für jeden vollen Kalendermonat, in dem die Voraussetzungen des Absatzes 1 nicht vorgelegen haben, ermäßigt sich der Entlastungsbetrag nach Absatz 2 um ein Zwölftel. »

Calculation assumptions

  • Single within the meaning of EStG s. 24b(3): not meeting the conditions for joint assessment splitting (EStG s. 26(1)) or widowed, and no household community with another adult — unless you receive child benefit or an allowance under EStG s. 32(6) for that person (for example an adult child in training).
  • The children belong to the household and are registered there (EStG s. 24b(1) sentence 2). Not modelled: if a child is registered with several taxpayers, the amount goes only to the one who receives or would receive the child benefit (s. 24b(1) sentence 3); each child must be identified by its tax identification number (s. 24b(1) sentence 4).
  • Under EStG s. 24b(4) only each WHOLE calendar month without the conditions is deducted: a month in which the conditions were met on even one day counts. The number of children is assumed constant over the year (not modelled: a further child arriving during the year).

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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.