Can I claim the commuter allowance if I use public transport?

Yes. The commuter allowance applies regardless of your transport method — car, train, bus, bicycle, or even walking. If your transit pass costs more than the commuter allowance, you can claim the actual ticket costs instead.

What if I have multiple workplaces?

You only have one 'first workplace' (erste Tätigkeitsstätte), usually where you work permanently. The commuter allowance applies for trips there. Trips to other work locations count as business travel — you can claim the full round trip at €0.30/km.

Do I get the commuter allowance if I work part-time?

Yes. The amount per day doesn't change. What matters is only the number of days you actually commuted. If you work 3 days per week, you can claim around 130–140 days.

How do I handle home office days?

On home office days, you don't get the commuter allowance — instead, you can use the home office flat rate (€6/day). You need to split your working days: office days for the commuter allowance, home office days for the home office flat rate.

Will the Finanzamt always accept 230 working days?

230 days is the upper limit for a 5-day work week without home office. The Finanzamt subtracts vacation, sick days, and home office days. Realistically, 200–220 days are usually accepted for full-time employees.

Commuter Allowance in Germany: How to Calculate Your Pendlerpauschale

What Is the Commuter Allowance?

The commuter allowance (Pendlerpauschale, officially Entfernungspauschale) is one of the most important tax deductions for employees in Germany. It lets you deduct your daily commute to work on your tax return — regardless of how you get there. Car, train, bicycle, or on foot: the allowance always applies.

Yet many employees leave money on the table because they miscalculate or forget about the increased rate starting from kilometre 21.

In short: The commuter allowance is €0.30/km for the first 20 kilometres and €0.38/km from the 21st kilometre onwards. Only the one-way distance counts. With a 30 km one-way commute, that’s €2,156 per year.

🧮 Calculate now: Use our free Commuter Allowance Calculator to calculate your Pendlerpauschale in seconds.

How to Calculate Your Commuter Allowance

The calculation works in two tiers:

Tier 1: For the first 20 kilometres, you get €0.30 per kilometre.

Tier 2: From the 21st kilometre, it’s €0.38 per kilometre (in effect since 2022).

Multiply the result by the number of days you actually commuted to work.

Example 1: 15 km commute

You live 15 km from your workplace and commute 220 days per year.

15 × €0.30 × 220 = €990

That’s below the Werbungskosten lump sum of €1,230. The commuter allowance alone won’t give you an advantage — but combined with other deductions (home office, work equipment), you’ll easily exceed the threshold.

Example 2: 30 km commute

You commute 30 km and work at the office 220 days per year.

First 20 km: 20 × €0.30 = €6.00/day
From km 21: 10 × €0.38 = €3.80/day
Per day: €9.80
Per year: €9.80 × 220 = €2,156

That’s €926 above the lump sum. At a marginal tax rate of 35%, you save around €324 in taxes.

Example 3: 50 km commute

You commute 50 km and work at the office 210 days (some home office days).

First 20 km: 20 × €0.30 = €6.00/day
From km 21: 30 × €0.38 = €11.40/day
Per day: €17.40
Per year: €17.40 × 210 = €3,654

That’s €2,424 above the lump sum — a significant tax advantage.

Important Rules

Only the One-Way Distance Counts

The commuter allowance applies exclusively to the one-way commute — either the trip to work or the trip home. Not both. Even though you drive there and back every day, you only calculate the kilometres in one direction.

Shortest Road Connection

As a general rule, the shortest road connection between your home and workplace is used. The Finanzamt only accepts a longer route if it’s more practical — meaning it regularly saves significant time. Document this with a route planner.

Maximum €4,500 Cap (with Public Transport or Bicycle)

If you commute by public transport or bicycle, the commuter allowance is capped at €4,500 per year. This limit does not apply to car commuters — there’s no maximum for them.

Tip: If you use a Deutschlandticket at €49/month (€588/year) and the commuter allowance would be higher, claim the allowance — not the ticket costs. The Pendlerpauschale is almost always more favourable.

First Workplace (Erste Tätigkeitsstätte)

The commuter allowance only applies to the trip to your first workplace. This is typically your regular office — the location where you permanently work. Trips to other company locations count as business travel — for those, you can claim the full round trip at €0.30/km.

Claiming the Commuter Allowance on Your Tax Return

You enter the commuter allowance in Anlage N of your tax return. You’ll need to provide:

Distance between home and workplace (one-way, in kilometres)
Number of working days
Mode of transport

The Finanzamt then calculates the allowance automatically. You don’t need receipts for the allowance itself — but you should be able to document your working days if the Finanzamt asks.

Commuter Allowance and Home Office

If you regularly work from home, you need to split your working days:

Office days — commuter allowance (€0.30/€0.38 per km)
Home office days — home office flat rate (€6/day, max €1,260/year)

You can’t claim both for the same day. But the combination is often very profitable.

Example: 3 office days and 2 home office days per week with a 30 km commute. Office: 132 days × €9.80 = €1,294 commuter allowance. Home office: 88 days × €6 = €528. Total: €1,822 in Werbungskosten — €592 above the lump sum.

Jobticket and Employer Travel Subsidies

Does your employer subsidise your transit pass or pay for it entirely? This has tax implications:

Tax-free subsidy — If your employer covers the Jobticket tax-free (§ 3 Nr. 15 EStG), the amount is offset against the commuter allowance. You can then only deduct the difference.
Flat-rate taxed subsidy — If the employer taxes the subsidy at a flat 25%, it’s also offset against the allowance.
No subsidy — Then you simply calculate the commuter allowance or the actual ticket costs (whichever is higher).

Common Mistakes to Avoid

Calculating the round trip — The most common mistake. Only the one-way distance counts!
Forgetting the increased rate — Since 2022, it’s €0.38/km from kilometre 21. Many people still calculate with the old €0.30/km.
Too many working days — The Finanzamt accepts a maximum of 230 days (5-day week) or 280 days (6-day week). You must subtract vacation, sick days, and home office days.
Not separating home office days — No commuter allowance on home office days. Use the home office flat rate instead.
Ignoring employer subsidies — Tax-free travel subsidies are offset against the allowance.

How Restio Helps

Calculating your exact Pendlerpauschale doesn’t have to be complicated. Restio does the work for you:

Automatic calculation — enter your distance and working days, and the AI tax expert calculates your commuter allowance including the increased rate from km 21
Werbungskosten threshold — the Financial Watchdog shows you whether the commuter allowance plus other deductions push you above the €1,230 lump sum
Home office split — Restio helps you cleanly separate office and home office days to optimise both
Optimisation — the Advisor checks whether the commuter allowance or actual ticket costs work better for you

Try Restio free for 14 days and calculate your commuter allowance in seconds.

Conclusion

The commuter allowance is the single biggest Werbungskosten item for many employees. With the increased rate of €0.38/km from kilometre 21, precise calculation pays off especially for long-distance commuters. Don’t forget to separate your home office days and account for employer subsidies. Even at just 30 km one-way, you’ll reach over €2,000 — well above the lump sum.