German employer-paid public transport ticket: tax-free or 25 per cent flat rate
Given on top of salary, the ticket is tax-free but reduces the employee's commuting allowance. Taxed at the 25 per cent flat rate, the commuting allowance stays intact — and the flat rate is available even under salary sacrifice.
2026 rules — verified on September 23, 2026Free, no account
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Sources and assumptions
- gesetze-im-internet.de — EStG § 40 Abs. 2 Satz 2 Nr. 2 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « mit einem Pauschsteuersatz von 25 Prozent anstelle der Steuerfreiheit nach § 3 Nummer 15 einheitlich für alle dort genannten Bezüge eines Kalenderjahres, auch wenn die Bezüge dem Arbeitnehmer nicht zusätzlich zum ohnehin geschuldeten Arbeitslohn gewährt werden »
Calculation assumptions
- The ticket covers scheduled public transport other than air travel, for journeys to the main workplace or on local public transport.
- The flat rate is chosen uniformly for all s. 3 no. 15 benefits of the calendar year.
- Solidarity surcharge and church tax on the flat-rate tax are not computed.
- The reduction of the commuting allowance is shown as an amount; it cannot push the employee's deductible allowance below zero.
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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.