Germany / Work expenses
Pendlerpauschale Calculator: German Commuting Deduction
Calculate the German Entfernungspauschale using one-way kilometres and actual commuting days. Apply the 2026 first-kilometre rate, the annual cap and car exemption, with a working-days helper.
Pendlerpauschale Calculator: German Commuting Deduction: For 2026, multiplies all full one-way kilometres by €0.38 per commuting day. For 2022–2025, uses €0.30 for the first 20 km and €0.38 thereafter. Applies a €4,500 annual cap except for an own or company car, then compares combined expenses with the Arbeitnehmer-Pauschbetrag. This is an expense estimate, not tax advice or a tax-refund calculation. Runs 100% locally in your browser with zero server file uploads.
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Use full one-way kilometres to your first place of work; fractional kilometres are rounded down. Count each commuting day once and exclude home-working days.
Working-days helper · five-day week
Subtract each absence once. Include home working and days outside your employment period in other weekdays without commuting.
Many Finanzämter accept around 220–230 days for a five-day week, but this is not an entitlement: use your actual commuting days.
30 km × 220 days × €0.38 = €2,508.00
Own or company car: the €4,500 cap does not apply.
The Arbeitnehmer-Pauschbetrag is €1,230.00 for 2026. Only the €1,278.00 excess of combined eligible expenses over that allowance further reduces taxable income. This is not the amount of tax refunded.
Not tax advice. This estimates the distance allowance for one route and transport type. Actual public-transport costs, mixed journeys, employer reimbursements, disability exceptions and other special rules are not calculated. For 2026, union dues are deductible separately; exclude them from the other-costs field.
Rates and official sources
Rates checked: 2026-10-04
| Year | Km 1–20 | Km 21+ | Employee allowance | Sources |
|---|---|---|---|---|
| 2026 | €0.38 | €0.38 | €1,230.00 | §9 EStG · BMF · Allowance source |
| 2025 | €0.30 | €0.38 | €1,230.00 | §9 EStG · BMF · Allowance source |
| 2024 | €0.30 | €0.38 | €1,230.00 | §9 EStG · BMF · Allowance source |
| 2023 | €0.30 | €0.38 | €1,230.00 | §9 EStG · BMF · Allowance source |
| 2022 | €0.30 | €0.38 | €1,200.00 | §9 EStG · BMF · Allowance source |
Rates, full kilometres and cap
The rate and cap are in §9(1) sentence 3 no.4 EStG; §9(2) addresses actual public-transport costs and disability exceptions. Current law: https://www.gesetze-im-internet.de/estg/__9.html . BMF's 2026 announcement: https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/das-aendert-sich-2026.html . The historical 2025 table: https://amtliche-handbuecher.bundesfinanzministerium.de/lsth/2025/tabellarische-Uebersicht/9.html . Rates checked 4 October 2026.
Employee allowance
§9a EStG sets the Arbeitnehmer-Pauschbetrag at €1,230: https://www.gesetze-im-internet.de/estg/__9a.html . BMF records the increase from €1,200 to €1,230 from 2023: https://www.bundesfinanzministerium.de/Monatsberichte/2023/01/Inhalte/Kapitel-3-Analysen/3-1-steuerliche-aenderungen-2023.html . The calculator uses €1,200 for its 2022 option.
How to use it
- Select a tax year, one-way distance, actual commuting days and transport type.
- Optionally estimate days using the five-day-week helper and add other eligible work expenses.
- Read the commuting allowance, formula and combined expenses above the employee allowance.
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Your distance, costs and working days stay in your browser.
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Frequently asked questions
What changed in 2026?
The Steueränderungsgesetz 2025 increased the rate to €0.38 from the first kilometre for 2026. Earlier years supported here use the split rate.
Should I enter a return distance?
No. Enter the full one-way kilometres to the first place of work. Fractional kilometres are rounded down, and each day of commuting counts once.
Is the result a refund?
No. Only combined eligible work expenses above the employee allowance further reduce taxable income. The allowance is €1,230 from 2023, and €1,200 for 2022. Your tax saving depends on your tax situation.
Can I use 230 days automatically?
Use real commuting days. The often-quoted 220–230 range for a five-day week is not an entitlement. Remove leave, public holidays, sickness and days without commuting, without counting any absence twice.
Which exceptions are outside this estimate?
It covers one route and one transport type. Higher actual public-transport costs, mixed transport, reimbursements, disability provisions and other exceptions need separate review. In 2026, union dues are separately deductible and should not be entered as other expenses here.
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