120 days
€720.
Germany home-office allowance calculator
—
Home-office lump sum 2026: €6 per calendar day, max €1,260 (210 days), § 4 (5) sentence 1 no. 6c EStG. Mostly at home, no first place of work that day (simplified).
Home-office allowance
€720
120 days × €6 = €720 (cap €1,260). Counts toward work expenses; below the employee lump sum it adds nothing extra.
- Days counted
- 120
- Per day
- €6.00
Home-office lump sum
The daily lump sum stays €6 in 2026, capped at €1,260.
Simplified rule: you work mostly at home that day and do not visit a first place of work.
It counts toward work expenses and only helps above the employee lump sum.
Sources
What this calculator does not account for
- Days when you also visit a first place of work.
- The yearly study lump sum claimed instead of the daily rate.
How this is calculated
Formula: Daily lump sum
min(days, 210) × €6What the symbols mean
- DaysCalendar days mostly worked at home with no first place of work visited.
Good to know
- At most €1,260 per calendar year.
- No separate study required.
Read the full methodologyFound an error? Contact us
Worked examples
Each example is worked out by the same code as the calculator above.
250 days
€1,260 (cap).
Embed this calculator
The frame shows the tool only.
<iframe src="/embed/home-office-allowance-calculator-germany" title="Home-office allowance (Germany)" width="100%" height="720" style="border:0;max-width:42rem" loading="lazy"></iframe>Questions
How much per day?
€6, at most 210 days or €1,260 a year.
Do I need a dedicated room?
No. A work corner is enough for the daily lump sum.
With commuting allowance?
Usually not on the same day if you visit the office.