How Does the Commuter Allowance (Pendlerpauschale) Work in 2026?
The commuter allowance – officially **Entfernungspauschale** – is one of the most significant tax benefits for employees in Germany. You can claim the cost of your commute as **income-related expenses (Werbungskosten)**, regardless of whether you travel by car, train, bike, or walk.
For detailed calculations, you can use our free commuter calculator.
What Are the Commuter Allowance Rates in 2026?
- First 20 Kilometers: 0.30 € per kilometer of one-way distance (einfache Strecke).
- From the 21st Kilometer: 0.38 € per kilometer of one-way distance (elevated rate, valid until the end of 2026).
Note: The allowance is calculated based on the **one-way distance** using the shortest road connection. A longer route is only accepted if it is significantly more convenient (e.g., highway instead of winding country roads).
The Home Office Allowance (Homeoffice-Pauschale)
Since 2023, the **home office allowance** has become a permanent feature of German tax law (§ 4 Abs. 5 Satz 1 Nr. 6c EStG). You can claim a flat rate for days you work primarily from home:
- Rate: 6 € per home office day.
- Maximum Limit: 210 days per year, amounting to a maximum of 1,260 €.
- No Dedicated Study Needed: You can claim the allowance even if you work at the kitchen table. A separate home office room (Arbeitszimmer) is not required.
Note: The home office allowance counts toward the flat-rate advertising expense allowance (Werbungskosten-Pauschbetrag) of 1,230 €. You only see tax benefits if your total advertising expenses exceed this threshold.
Can You Combine Commuter and Home Office Allowances?
Yes, employees working in a **hybrid model** can claim both. However, the golden rule is:
No double claiming on the same day: For any single workday, you can claim either the commuter allowance *or* the home office allowance, but never both. If you go to the office in the morning and work from home in the afternoon, only the commuter allowance can be claimed for that day.
Tax Savings Under Different Work Configurations
Assumptions: 230 total workdays, marginal tax rate of 35%, one-way distance as indicated:
| Distance | Office Days | HO Days | Commuter Allow. | HO Allow. | Total Expenses | Tax Savings |
|---|---|---|---|---|---|---|
| 15 km | 230 | 0 | 1,035 € | 0 € | 1,035 € | 0 € * |
| 15 km | 115 | 115 | 518 € | 690 € | 1,208 € | 0 € * |
| 25 km | 170 | 60 | 1,326 € | 360 € | 1,686 € | 160 € |
| 35 km | 150 | 80 | 1,755 € | 480 € | 2,235 € | 352 € |
| 50 km | 120 | 110 | 1,788 € | 660 € | 2,448 € | 426 € |
| 50 km | 230 | 0 | 3,426 € | 0 € | 3,426 € | 769 € |
* If your total advertising expenses remain below the flat-rate allowance of 1,230 €, no additional tax savings are generated. The tax savings in the table represent the savings on the amount **above** the flat-rate allowance.
Who Receives the State Mobility Grant (Mobilitätsprämie)?
Low-income earners whose income is below the basic tax-free allowance (Grundfreibetrag, 2026: 12,348 €) and who therefore pay no income tax, can claim the **mobility grant (Mobilitätsprämie)**. It amounts to **14% of the commuter allowance starting from the 21st kilometer** and must be applied for in your tax return (Anlage Mobilitätsprämie).
Sources: § 9 Abs. 1 EStG (Commuter allowance), § 4 Abs. 5 EStG (Home office allowance), BMF guidelines 2026.