The Kinderfreibetrag (child tax allowance) is a tax-free amount for parents in Germany. In 2026 it amounts to 9,756 € per child (including the child-rearing allowance, Betreuungsfreibetrag).
Kinderfreibetrag vs. Kindergeld
You cannot receive both simultaneously. The tax office automatically compares the two at annual assessment:
- If the tax saving from the Kinderfreibetrag > Kindergeld received: the allowance is applied and Kindergeld is offset.
- Otherwise: Kindergeld is more beneficial – no change.
Who benefits?
The Kinderfreibetrag is more advantageous from an annual income of approx. 70,000 € (single parent, marginal tax rate above 33%). For most families, Kindergeld remains more favourable.
Sources: § 32 EStG, BMF.