Commuter Allowance Calculator 2026
Calculate your German commuter allowance (Pendlerpauschale) for 2026 in seconds. You get €0.30 per km for the first 20 km and €0.38 from km 21 onwards — regardless of whether you drive, cycle, or take public transport. Enter your distance and working days to see your deduction and estimated tax saving instantly.
💡 Tip: The commuter allowance is independent of your actual travel costs — whether fuel, electricity, or wear and tear.
How the Commuter Allowance Works
The Pendlerpauschale (commuter allowance, officially: Entfernungspauschale) is a flat-rate deduction for your commute to work. You get it regardless of how you travel — by car, public transport, bicycle, or even on foot.
- First 20 km: €0.30 per kilometer (one-way distance)
- From 21 km: €0.38 per kilometer (increased since 2022, valid through 2026)
- Only the shortest road route counts, not the actual route you drive
- Only the one-way distance, not round-trip
Legal basis: § 9 Abs. 1 Satz 3 Nr. 4 EStG
The €1,230 Lump Sum
Every employee in Germany automatically receives the Arbeitnehmer-Pauschbetrag of €1,230 as a work-related expense deduction — no proof needed. The commuter allowance only saves you additional taxes if your total work expenses exceed €1,230.
Tip: Combine commuter allowance with the home office deduction and work equipment in our work expenses calculator.
Special Cases
- Public transport/bicycle: Non-car transport has a €4,500/year cap — unless your actual ticket costs exceed that amount
- Carpooling: Each participant gets the full commuter allowance
- Home office days: On days you work from home, you get the home office allowance instead of the commuter allowance
📖 Related Article
Commuter allowance 2026 explained: calculation examples, common mistakes, and tips for your German tax return.
Read more →
How Restio helps
The commuter allowance is just ONE of your deductions. Home office, work equipment, training and more — Restio automatically finds what you can deduct.
Frequently Asked Questions
How many working days can I claim? ▼
The Finanzamt (tax office) typically accepts 220-230 days per year for a 5-day work week. Subtract vacation, sick days, and home office days.
Is it one-way or round-trip distance? ▼
Only the one-way distance counts. The shortest road route is used, not the actual route you drive.
Does it apply to cycling or public transport? ▼
The Pendlerpauschale applies to ALL transport methods — car, bike, bus, walking. For non-car transport, there's a €4,500 annual cap.
Can I also deduct my Jobticket? ▼
Since 2019, employer-subsidized Jobtickets are tax-free but reduce your Pendlerpauschale claim accordingly.
Is it worth claiming if I'm under €1,230? ▼
The commuter allowance alone might not exceed the threshold — but combined with home office, work equipment, and other deductions, you could exceed the €1,230 lump sum.
Find hidden deductions with Restio — try free