2025 Work-from-Home Allowance: €6 per day, up to €1,260.
If you work primarily from home, you can claim a flat-rate deduction of 6 € per day—no proof required, no separate home office needed. The calculator below shows you exactly how much you’ll save.
- No proof required, no separate home office needed
- Applies to employees, self-employed individuals, teachers, and freelancers
- Can be combined with the commuter allowance—even on the same day
- Can be claimed retroactively for 2022, 2023, and 2024
What exactly will you get back?
Enter your gross income, days worked from home, and other income-related expenses—the calculator will show you your actual tax savings, not just the flat-rate amount.
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Simplified estimate. Marginal tax rate calculated approximately. No tax advice provided. Individual results may vary.
What is the work-from-home allowance—and who is eligible for it?
The daily allowance compensates for the additional costs incurred when working from home—electricity, heating, and internet. No itemized receipts required.
What counts as a work-from-home day?
You must have worked primarily from home on that day—that is, for more than 50% of your working hours. If you drive to the office briefly in the morning and work from home in the afternoon, you lose your entitlement for that day. Vacation days, sick days, and holidays do not count.
Teachers
Teachers may also claim the flat rate on school days—as long as the majority of their lesson planning and follow-up work took place at home. This is an important difference from other professions: the total number of days adds up to significantly more than for purely office-based jobs.
Freelancers & Business Owners
Self-employed individuals do not claim the flat rate as income-related expenses but as a business expense in Schedule G or S. It directly reduces taxable profit. The maximum amount of €1,260 applies in the same way.
Both partners working from home
Each spouse can claim the flat rate separately—even if they’re using the same desk or the same room. This allows for up to €2,520 in income-related expenses per household.
When does this actually result in a tax savings?
The tax office automatically applies €1,230 in income-related expenses—the employee flat-rate allowance. A real tax savings from the work-from-home allowance only occurs when your total income-related expenses (work-from-home allowance + commuter allowance + work equipment + …) exceed this amount. Those who work from home for 210 days and also claim a commute or work equipment expenses benefit the most.
The most frequently asked question—answered directly
For the same room in the same year, only one of the two options applies. taxtastic automatically calculates which is more cost-effective.
Rule of thumb
Do you work primarily remotely, and is your pro-rated share of the rent for your home office more than €1,260 per year? If so, it’s worth looking into the home office deduction. For everyone else, the home office flat rate is the simpler and usually equivalent solution—with no requirement to provide proof.
Where do you enter the home office allowance?
With taxtastic, you simply enter the number of days once—everything else happens automatically.
For Employees: Schedule N
The home office flat rate goes in Attachment N under income-related expenses. You enter the number of home office days (max. 210)—taxtastic calculates 6 € × days and enters everything into the correct fields, including reconciling with the flat-rate amount.
For Self-Employed Individuals: Schedule G or S
Self-employed individuals and freelancers enter the allowance as a business expense in the EÜR—in Attachment G (commercial business) or Attachment S (self-employment). No manual calculations are needed.
Combining Work-from-Home and Commuting Allowances
You can use both allowances in the same year. Office day = commuter allowance. Work-from-home day = €6 allowance. taxtastic automatically calculates which allocation is most beneficial over the course of the year.
File Retroactively for 2022, 2023, and 2024
You can file a separate tax return for each open year—up to 4 years retroactively. For 2022, the €5 rate (max. €600) still applies; for all years starting in 2023, the full standard rate of €1,260 applies.
Filing Deadlines for 2025
Do I need receipts?
No. The home office allowance is a flat-rate allowance—no electricity or heating bills, no photos of your home office. However, it’s advisable to keep your own record of the days (e.g., a spreadsheet or calendar) in case the tax office asks for it in specific cases.
The Home Office Flat Rate: A Year-by-Year Comparison
The regulation has been amended twice. Here’s what applies for each year—at a glance.
It’s worth filing back taxes for previous years
You can still file a retroactive tax return for 2022, 2023, and 2024—provided you haven’t already done so for the respective year. Especially for 2023 and 2024, with the higher flat rate, this often amounts to significantly more than expected. Deadline: 4 years retroactively from the respective tax assessment period.
Frequently Asked Questions About the Work-from-Home Allowance
How much is the work-from-home allowance in 2025?
€6 per day, up to a maximum of 210 days—that’s €1,260 in income-related expenses per year. This rule has been in effect permanently since 2023, so it remains unchanged for 2024 and 2025. For 2022, the rate was still €5 per day, up to a maximum of 120 days = €600.
What is the maximum number of work-from-home days I can claim in 2025?
A maximum of 210 days. More days do not increase the amount; the cap is €1,260.
Do I need a separate home office?
No. Kitchen table, living room, bedroom—it doesn’t matter where. A separate office is not required. That’s the key advantage over a home office.
Do I need to submit receipts?
No. The flat-rate allowance is recognized without supporting documentation. You simply report the number of days you worked from home. However, it’s still a good idea to keep your own record—for example, in a calendar or spreadsheet—in case the tax office asks for it in specific cases.
Can I combine the home office allowance with the commuter allowance?
For a day spent in the office, the commuter allowance applies (€0.30/km for the first 20 km, €0.38/km starting at km 21). For a day spent entirely working from home, the daily flat rate of €6 applies. Both can be combined in the same year—taxtastic automatically calculates which option yields the greater total benefit.
When does a tax savings actually occur?
The tax office automatically applies €1,230 in income-related expenses—the employee’s standard deduction. A real savings only occurs when the total of all income-related expenses exceeds this amount. Anyone with 210 days of working from home (€1,260) is already just above that threshold. Those who also have a commuter allowance, work equipment, or continuing education expenses benefit the most. The calculator above shows you exactly when and by how much.
What applies for the tax years 2022, 2023, and 2024?
2022: €5 per day, up to a maximum of €600 per year. Starting in 2023 (and also in 2024 and 2025): €6 per day, up to a maximum of €1,260. You can claim this separately for each open year—up to 4 years retroactively, provided you haven’t already filed a tax return for that year.
Does the flat rate also apply to self-employed individuals?
Yes. Self-employed individuals and freelancers claim it as a business expense (Schedule G or S), not as income-related expenses. The maximum amount of €1,260 applies as well. The flat rate directly reduces taxable profit.
Home Office Flat Rate or Home Office—Which Is More Advantageous?
The flat rate is worthwhile for almost everyone—no proof required, no separate room needed. A home office is only worthwhile if it serves as the center of your entire professional activity (subject to stricter regulations since 2023) and the actual proportionate room costs exceed €1,260 per year. For the same room in the same year, only one of the two options applies. taxtastic automatically calculates which is more cost-effective.
By when do I have to file my 2025 tax return?
Without a tax advisor: by July 31, 2026. With a tax advisor or income tax assistance association: by March 1, 2027. Those who are not required to file have until the end of 2029—voluntarily filing is almost always worth it.
Reviewed by expertsSven Schilling
Tax Expert- Bachelor of Business Administration (FH)
- Over 30 years of experience in accounting and tax firms
- Board Member of an Income Tax Assistance Association
This page has been reviewed by Sven Schilling.
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