German Commuter Allowance Calculator

How this calculator works

This browser-based tool helps you make a first, transparent estimate from the values you provide. Enter the figures in the fields and the result updates as you edit them. JavaScript performs the calculation on your device; the calculator does not send your salary, property, vehicle or account details to a calculation server. Keep supporting documents secure and only enter sensitive figures on a device you trust.

Formula, assumptions and limits

Estimate the German commuter allowance using the 2026 distance allowance. The German distance allowance is set out in section 9(1), sentence 3, number 4 EStG.

Do not rely on a rounded estimate for a tax return, payment or legal decision. Compare it with official notices, current rate tables and professional advice where needed. Real-world outcomes may include additional reliefs, fees, rate changes or personal circumstances that a simple calculator cannot represent. Your entries are not saved and are discarded when you close the tab.

Use the output as a planning aid: verify each input, read the assumptions and adjust the figures when your circumstances differ. If an important detail is uncertain, contact the relevant authority or a qualified tax, legal or financial professional.

Before acting, check your inputs, tax year and jurisdiction. Note the assumptions used, compare the result with records and official guidance, and recalculate when rules or your circumstances change.

Distance, attendance days and deductible expenses

The German Entfernungspauschale generally uses the one-way distance from home to the first place of work, rather than adding the return trip. This 2026 estimate applies 38 cents for each distance kilometre and actual commuting day. Enter days you really travelled and exclude holidays, illness, business travel and home-working days when you did not make the journey. The distance is rounded down to whole kilometres. The output is a potential employment expense deduction, not a cash reimbursement: the eventual tax effect depends on your taxable income and your total deductible expenses.

Section 9 EStG contains conditions and exceptions that a short calculator cannot determine. Actual public-transport costs may matter where they exceed the distance allowance, and special rules can apply to employer transport, company cars, several work locations or unusual travel arrangements. The €4,500 annual cap does not apply in every case; use of your own car or a car provided for your use can affect the limit. Keep a record of your workdays, route and workplace. Check the current tax return guidance before claiming the amount, and avoid counting the same cost twice under another expense category. If your employer reimbursed travel, verify how that payment should be reported.

Frequently asked questions