The commuting allowance (Entfernungspauschale) allows employees to deduct commuting costs regardless of the mode of transport used.
Amounts 2025/2026
- 0.30 €/km for the first 20 kilometres
- 0.38 €/km from the 21st kilometre onwards
- Only the one-way distance (shortest route) is counted.
- Maximum: 4,500 €/year (without proof of higher actual costs)
Calculation example
230 working days, 35 km one way: (20 km × 0.30 € + 15 km × 0.38 €) × 230 = 2,691 € deductible.
Sources: § 9 para. 1 No. 4 EStG, BMF.