How high is the Pendlerpauschale in 2026?

From 1 January 2026 the Entfernungspauschale is 0.38 € per kilometre from the very first kilometre. Until 2025 only the first 20 km counted at 0.30 € and the increased 0.38 € applied from the 21st km; the Steueränderungsgesetz raised the higher rate to apply from km 1 for all commuters.

How is the commuter allowance calculated?

Take the one-way distance between home and your first place of work, rounded down to full kilometres, multiply by 0.38 € and by the number of days you actually commuted in the year (often 220–230). Only the simple one-way distance counts — not the round trip — and it is independent of the means of transport (car, bike or train).

Does the Pendlerpauschale reduce my tax directly?

The Entfernungspauschale is a work-related expense (Werbungskosten) that lowers your taxable income, not your tax bill directly. Because everyone already receives the €1,230 employee lump sum (Arbeitnehmer-Pauschbetrag) automatically, only the part of your commuting allowance above €1,230 produces an extra deduction. Your actual saving is that excess multiplied by your marginal tax rate.

How many kilometres do I need to commute to benefit?

At 0.38 € per km over about 220 working days you exceed the €1,230 lump sum once your one-way commute is roughly 15 km or more (15 × 0.38 × 220 ≈ €1,254). Below that the commuting allowance is already covered by the lump sum, so it brings no additional tax benefit on its own.

🚗 Pendlerpauschale Calculator (Entfernungspauschale)

Work out your German commuter allowance for 2026 — now 0.38 € per kilometre from the very first kilometre — plus the part above the €1,230 lump sum and your estimated tax saving.

One-Way Distance (km)

Commuting Days per Year

Estimate my tax saving — salary & tax class

Gross Salary (Brutto)

Period

Tax Class (Steuerklasse)

Federal State (Bundesland)

⚠️ Guidance only. The Entfernungspauschale is set at 0.38 €/km from the first kilometre for 2026 and is based on the one-way distance and your commuting days. It is a work-related expense (Werbungskosten); only the amount above the automatically granted €1,230 employee lump sum produces an extra deduction, and the tax-saving figure is an estimate from your marginal rate using the official 2026 wage-tax tables. It does not account for other Werbungskosten, the 4,500 € car cap for non-car commuters, home-office days or employer travel subsidies. For a binding figure consult your Steuerberater.

The German commuter allowance in 2026

The Entfernungspauschale — commonly called the Pendlerpauschale — lets employees deduct the cost of getting to work as a work-related expense. The big change for 2026 is the rate: it is now 0.38 € per kilometre from the very first kilometre. Previously only the distance beyond the 20th kilometre enjoyed the higher 0.38 € rate, while the first 20 km were worth 0.30 €.

How it is worked out

Only the one-way distance between your home and your first place of work counts (rounded down to full kilometres), multiplied by the number of days you actually travelled — typically 220 to 230 a year for a five-day week. The allowance is the same whether you drive, cycle or take the train.

Why the €1,230 lump sum matters

Every employee automatically receives the Arbeitnehmer-Pauschbetrag of €1,230 for work expenses, applied before any tax is calculated. Your commuting allowance only reduces your taxable income to the extent it exceeds €1,230. At 0.38 €/km over ~220 days, that break-even point is roughly a 15 km one-way commute. Your real saving is the excess multiplied by your personal marginal tax rate, which this calculator estimates from the official 2026 wage-tax tariff.

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Important Note: This tool is intended to provide estimates and should not be used as a substitute for professional advice. Information generated by these calculators may be incomplete and does not account for all individual circumstances. Always seek the counsel of a certified expert (such as a financial advisor, healthcare provider, or licensed engineer) before taking action based on these results.

Related Calculators

German Salary Calculator (Brutto-Netto) — Net pay from gross by Steuerklasse and Bundesland.
Company Car Calculator (1%-Regelung) — Tax on a company car's private use and commute.
Income Tax Calculator (EU) — Annual income tax for Germany and other EU countries.