For 2025, the rate is €0.30 per kilometer up to 20 km and €0.38 per kilometer starting at 21 km. Calculate now how much you can claim—and what that actually means for your tax refund.
For the 2025 tax year, an increased rate applies starting at the 21st kilometer. Here’s an overview of all the rates—including a look ahead to 2026.
The distance allowance is calculated based on the shortest road route between your home and your primary place of work—not on the actual number of kilometers traveled, and regardless of whether you drive, take the train, or ride a bike.
Adjust the sliders. See your allowance immediately, along with a comparison to the old rule and your estimated tax savings.
One-way distance from home to work. Shortest road route.
Simplified example calculation. Employee flat-rate allowance for 2026: 1,230 €. The actual refund depends on your individual tax situation.
The formula is simple—but there are a few pitfalls that many people overlook.
The shortest road route is what counts—not the fastest or the one you actually take. Google Maps, Bing Maps, or the tax office’s tool can help with this.
Only actual trips are eligible. Vacation days, sick days, and days worked from home do not count. Typically: 200–220 days per year for full-time employees.
Distance × Days × Rate (€0.30 for km 1–20, €0.38 starting at km 21). taxtastic automatically enters the result in the correct line of Schedule N.
For any given day, you can claim either the commuter allowance or the work-from-home allowance (€6/day)—but not both. On days spent in the office, the distance allowance applies. taxtastic automatically calculates which option is more advantageous.
Specific figures for three common situations—with a look ahead to 2026.
This calculator shows you what you’re entitled to. taxtastic actually gets it for you.
taxtastic automatically enters the commuter allowance in Schedule N—with the correct rates for 2026. No need to search for a form, no mistakes when filling it out.
taxtastic calculates for each day whether the commuter allowance or the work-from-home allowance is more beneficial. You don’t have to figure it out yourself.
The commuter allowance is just one of many items. taxtastic also asks about work equipment, contractors, continuing education, and special expenses.
No paper forms, no tax advisor needed. One click, and your optimized tax return is submitted.
The distance allowance (commonly known as the commuter allowance) is a tax deduction for the commute between your home and your primary place of work. For the 2025 tax year, the rate is €0.30/km for the first 20 kilometers and €0.38/km starting at the 21st kilometer—this increased rate has been in effect since 2022. Outlook: Starting with the 2026 tax year, the graduated scale will be eliminated; the rate will be €0.38 starting from the first kilometer.
No. You cannot claim the commuter allowance for a day on which you worked from home. Instead, the work-from-home allowance of 6 € per day (max. 1,260 €/year) applies. taxtastic automatically calculates which option is more advantageous for each day.
Only the one-way distance (home → work). By this, the law means the shortest road route. The return trip is already included in the allowance—so you don’t enter double the distance.
You can only claim the days on which you actually drove to work. Vacation days, sick days, holidays, and days worked from home do not count. For full-time employees, this is typically 200–220 days. You don’t need to know this number down to the cent—a reasonable estimate is sufficient, and taxtastic automatically checks for plausibility.
No—the commuter allowance is a flat-rate deduction that is recognized without receipts. You do not need to submit gas receipts, train tickets, or logbooks. Only the distance and the number of workdays must be realistic and verifiable.
Yes. The mode of transportation doesn’t matter—the distance allowance applies regardless of whether you travel by car, train, bicycle, or on foot. Only the shortest road route between your home and work is taken into account.
The tax office automatically grants every employee a flat-rate allowance of €1,230 for income-related expenses. Only when your actual income-related expenses (i.e., the commuter allowance plus all other items such as work equipment, continuing education, and union dues) exceed this amount will you save additional taxes. That’s why it’s worth adding up all your income-related expenses—taxtastic does this automatically.
The increased flat rate of 0.38 €/km applies to the portion of your commute that exceeds 20 kilometers. If you only drive 15 km to work, you don’t benefit from this—the €0.30/km rate still applies to you. Starting at kilometer 21, the €0.38 rate applies regardless of your mode of transportation.
Try it for free. You don’t pay until you drop off.
Enter your 2026 commuter allowance correctly in just a few minutes—along with all the other deductions you’re entitled to.