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German childcare costs — 80% deductible, up to EUR 4,800 per child

You can deduct 80% of childcare costs, capped at EUR 4,800 per child — reached at EUR 6,000 of costs. The child must not yet have turned 14 (unless disabled before age 25), and you need an invoice and a bank transfer.

2026 rules — verified on September 23, 2026Free, no account

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Sources and assumptions

  • gesetze-im-internet.de — EStG § 10 Abs. 1 Nr. 5 Satz 1 — tax year 2026, verified on September 23, 2026
    Excerpt from the source : « 80 Prozent der Aufwendungen, höchstens 4 800 Euro je Kind, für Dienstleistungen zur Betreuung eines zum Haushalt des Steuerpflichtigen gehörenden Kindes »
  • gesetze-im-internet.de — EStG § 10 Abs. 1 Nr. 5 Satz 1 — tax year 2026, verified on September 23, 2026
    Excerpt from the source : « 80 Prozent der Aufwendungen, höchstens 4 800 Euro je Kind, für Dienstleistungen zur Betreuung »
  • gesetze-im-internet.de — EStG § 10 Abs. 1 Nr. 5 Satz 1 — tax year 2026, verified on September 23, 2026
    Excerpt from the source : « welches das 14. Lebensjahr noch nicht vollendet hat oder wegen einer vor Vollendung des 25. Lebensjahres eingetretenen körperlichen, geistigen oder seelischen Behinderung außerstande ist, sich selbst zu unterhalten »

Calculation assumptions

  • The amounts cover care only: tuition, teaching special skills, sport and leisure are excluded by s. 10(1) no. 5 sentence 2 Income Tax Act.
  • The child is a child within s. 32(1) Income Tax Act, belongs to your household and is fully liable to German tax.
  • Age means the child's age during the care period entered. If the child turns 14 during the year, enter only the costs up to the birthday.

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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.