Commuter Allowance Germany 2026 (Pendlerpauschale)

0.38 € for each full kilometre of the one-way distance, for each day you go to your first place of work. The same rate applies from the first kilometre.

Yes, 4,500 € per year, unless you drive your own or a company car, in which case the cap does not apply. If you use public transport and your actual costs are higher than the allowance, the costs count instead.

Use the shortest road connection between home and your first place of work, one way, and only full kilometres. 12.9 km counts as 12 km.

Each day you actually travel to your first place of work. Typical full-time values are about 210 to 230 days, depending on holidays, sick days and home-office days. Use the working days calculator for a figure.

It depends on your income and your other work-related costs. The calculator estimates it with the 2026 income tax tariff on the taxable income you enter. The Arbeitnehmer-Pauschbetrag of 1,230 € is deducted anyway, so a small commuter allowance may change nothing if your total costs stay below it.

No. It lowers your taxable income in your tax return (or through the tax-free amount on your tax card), which lowers the tax you pay.