Commuter Allowance 2026
30 cents for the first 20 km, 38 cents from the 21st km - How to get your money back.
Commuter Allowance at a Glance
First 20 Kilometers
30 Cents
per kilometer, one-way distance
From the 21st Kilometer
38 Cents
per kilometer, one-way distance
Example Calculation
Input
- Distance to work:35 km
- Work days per year:220 days
- Tax rate (estimated):35%
Calculation
Applies to All Transportation
Car
Full allowance
Public Transit
Full allowance*
Bicycle
Full allowance
Walking
Full allowance
* For public transit: Higher actual costs can alternatively be claimed
Important Tips
Shortest Road Route Counts
The tax office accepts the shortest road connection. Detours (e.g., via highway) only count if they are obviously more practical.
220 Work Days as Reference
The tax office usually accepts 220-230 days for full-time. Home office days, vacation, and sick leave must be subtracted.
4,500 EUR Cap for Non-Drivers
Those not driving can claim a maximum of 4,500 EUR/year. Higher actual costs can be proven and claimed.
Deutschlandticket & Job Ticket
Employer subsidies for the Deutschlandticket are tax-free. However, they reduce your deductible commuter allowance accordingly.
Mobility Bonus for Low-Income Earners
Those who don't pay taxes can apply for the Mobility Bonusinstead of the work expense deduction. It amounts to 14% of the increased commuter allowance (from km 21) and is paid as a cash refund.
Example: At 35 km distance and 220 work days = 15 km x 220 x 0.38 EUR x 14% = approx. 175 EUR bonus
Frequently Asked Questions
How much is the commuter allowance in 2026?
For the first 20 kilometers, the allowance is 30 cents per kilometer. From the 21st kilometer, you can claim 38 cents per kilometer. This increased rate applies until the end of 2026.
Does the allowance only apply to car drivers?
No, the commuter allowance (Entfernungspauschale) applies regardless of transportation method. Whether by car, bicycle, train, or on foot - you can claim the one-way distance for each workday.
How do I calculate my commuter allowance?
Formula: (Distance x Work days x Rate). Example: 30 km, 220 days = 20 km x 220 x 0.30 EUR + 10 km x 220 x 0.38 EUR = 1,320 EUR + 836 EUR = 2,156 EUR deductible.
What is the mobility bonus (Mobilitaetspraemie)?
Low-income earners who don't pay taxes can apply for a mobility bonus instead of the tax deduction. It amounts to 14% of the increased allowance (from km 21) and is paid in cash.
Can I claim carpooling expenses?
Yes, each carpooler can claim the full commuter allowance - even if not driving. However, detour kilometers for picking up others don't count.