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🇩🇪Germany Commuter Tax Calculator

Calculate your German commuter tax deduction (Entfernungspauschale) with the 2026 €0.38/km rate, annual work days, and transit caps.

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Germany Commuter Tax Framework

EStG § 9 Abs. 1 Satz 3 Nr. 4 (Entfernungspauschale) • €0.38/km of one-way distance from the first km (since 2026)

Commuting Journey & Work Pattern

km
1 km150 km
days
10 days280 days
Leave at 0 to enter your marginal tax rate manually.
€
€0€300,000
%
10%55%
Estimated Net Tax Relief / Allowance
€389/ year
Total Deduction€2,341
Per Month€195
Annual Travel12,320 km
Applied Statutory Formula:

28 km × €0.38 × 220 days; tax effect only above the €1,230 Arbeitnehmer-Pauschbetrag

Annual Fuel vs Tax Relief Balance

Estimated Fuel Expenditure:€1,491
Tax Relief / Allowance:+€389
Net Out-of-Pocket Commute Cost:€1,102

Itemized Commuter Tax Relief Breakdown12320 total km round-trip

Entfernungspauschale (@ €0.38/km)28 full km × €0.38 × 220 days
€2,341
Already covered by the €1,230 Arbeitnehmer-PauschbetragStandard work-expense allowance granted to every employee automatically
€1,230
Estimated Income Tax RefundExcess over the Pauschbetrag × 35% marginal tax rate
€389

Germany Commuter Regulation: EStG § 9 Abs. 1 Satz 3 Nr. 4 (Entfernungspauschale)

Under German tax law (§ 9 EStG), employees can deduct commuting travel costs as income-related work expenses (Werbungskosten). The allowance is calculated once per working day for the shortest road connection. Since 2026 every kilometer is deducted at €0.38/km; the deduction only lowers your tax once your total work expenses exceed the €1,230 Arbeitnehmer-Pauschbetrag.

Applies to the simple one-way distance between primary residence and first place of work (einfache Entfernung).
Since 2026: €0.38 per full kilometer of one-way distance from the first kilometer (previously €0.30 for km 1–20).
Maximum deduction capped at €4,500/year for public transit, bicycle, or carpooling; completely uncapped for private motor vehicles.
Estimates the tax refund only for costs above the €1,230 Arbeitnehmer-Pauschbetrag every employee already receives.

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Frequently Asked Questions

How is the commuter tax deduction calculated in Germany?

Under German tax law (§ 9 EStG), employees can deduct commuting travel costs as income-related work expenses (Werbungskosten). The allowance is calculated once per working day for the shortest road connection. Since 2026 every kilometer is deducted at €0.38/km; the deduction only lowers your tax once your total work expenses exceed the €1,230 Arbeitnehmer-Pauschbetrag.