25 km, 220 days, car
25 × 220 × 0.38 = €2,090.
Germany commuting allowance calculator
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Commuting allowance 2026: €0.38 per full kilometre of one-way distance from the first kilometre (LStH / § 9 EStG). Without a car, capped at €4,500 a year. One-way distance only, full kilometres.
Transport
Commuting allowance for the year
€2,090
220 days × 25 km × €0.38 = €2,090. Only helps once work expenses exceed the employee lump sum.
- Rate
- €0.38/km
- Before any cap
- €2,090
Commuting allowance from 2026
From 1 January 2026 the rate is a flat €0.38 from the first kilometre. The old 0–20 km band at €0.30 is gone.
Count full kilometres one way and the days you travel.
It is a work expense; below the employee lump sum it does not change tax.
Sources
What this calculator does not account for
- Actual public-transport costs above the lump sum.
- Tax-free employer subsidies and the employee lump-sum threshold.
How this is calculated
Formula: Commuting allowance
Days × full km × €0.38What the symbols mean
- kmOne-way distance to the first place of work, full kilometres.
- DaysDays you actually make that trip.
Good to know
- Without a car, capped at €4,500 a year.
- Only helps once expenses exceed the employee lump sum.
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Worked examples
Each example is worked out by the same code as the calculator above.
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<iframe src="/embed/commuting-allowance-calculator-germany" title="Commuting allowance (Germany)" width="100%" height="720" style="border:0;max-width:42rem" loading="lazy"></iframe>Questions
What is the 2026 rate?
€0.38 per full one-way kilometre from the first kilometre.
Round trip?
No. Only the one-way distance.
Does the €4,500 cap always apply?
No. It usually does not when you use a car.