Commuter allowance in Germany: how to calculate it
The distance allowance, commonly called the commuter allowance, offsets the cost of getting to work for tax purposes. It applies to every working day, whatever means of transport you use.
The formula
One-way distance in kilometres times rate times working days. In 2026 it is 0.38 € per kilometre. Example: 20 km times 0.38 € times 220 days gives 1,672 € per year.
The difference to 2025
Until 2025 it was 0.30 € per kilometre up to 20 km and 0.38 € only from the 21st kilometre. Example 2025: 25 km is 20 times 0.30 € plus 5 times 0.38 €, which is 7.90 € per day.
Cap
Without your own car, at most 4,500 € per year is possible. If you drive a car, there is no cap.
Good to know
- The shortest road connection counts, not the distance actually driven.
- With home office days, working days fall. There is a separate home office allowance for that.
- The employee lump sum of 1,230 € is applied automatically. The allowance only helps above that.
General calculation aid, not tax advice. Rates can change; for your tax return ask your tax office or a tax adviser. Source: § 9(1) EStG (0.38 € per km from 2026), Federal Ministry of Finance. As of: 11/2026. No warranty, not tax or legal advice. Updated: November 2026