R

Commuter Allowance 2026 Calculator

38 cents from the first kilometre: calculate your distance allowance, your real tax saving and how much the new rule gains you compared with 2025.

Updated for 2026
100% free
Instant result

Your commute

Shortest road route home–work (one way)

Typical: 220–230. Home-office days do not count as commuting days.

Tax & deductible expenses

The tax rate on your last euro. Roughly: 14% (low), 30% (medium), 42% (high).

Work equipment, training, professional literature, etc. (€/year)

Your result

Deductible expenses from your commute

Old rule (2025)

€1,320

per year

New rule (2026)

€1,672

per year

+€352.00 more deductible expenses

Your distance: 20 km · 220 days

Your actual tax saving

Tax saving 2025

€27.00

Tax saving 2026

€132.60

extra saving from the new rule

+€105.60

The commuter allowance lowers your taxable income. The actual saving is the allowance multiplied by your marginal tax rate.

Comparison with the employee lump sum

The tax office automatically deducts the employee lump sum of €1,230 — even without proof. Only the part of your expenses above this threshold brings additional tax savings.

Total deductible expenses

€1,672.00

Employee lump sum

€1,230.00

additionally tax-effective

€442.00

Your expenses exceed the lump sum — the commuter allowance takes full effect.

Deductible expenses by distance

How deductible expenses develop with the one-way distance — old versus new rule.

Mobility premium for low earners

Those who earn so little that their income is below the basic tax-free allowance (2026: €12,348) cannot benefit from a higher deduction. For these cases there is the permanently established mobility premium: 14% of the effective distance allowance is paid out.

Enable "Income below the basic tax-free allowance" above to calculate your mobility premium.

Note: home office

For every day in the home office there is no commute — these days do not count towards the distance allowance. Instead there is the home-office lump sum of €6 per day (max. 210 days, €1,260/year). Reduce the working days above to match your in-office days.

Summary

One-way distance20 km
Working days220
Distance allowance 2025€1,320.00
Distance allowance 2026€1,672.00
More deductible expenses+€352.00
Additional tax saving+€105.60

Assumptions & accuracy

The calculator uses the one-way distance, a marginal tax rate you choose and the employee lump sum of €1,230. The actual tax effect depends on your individual tax rate, the solidarity surcharge and any church tax. The result is a realistic estimate, not a tax assessment.

Email my result

Was the calculator helpful?

Kaffee ausgeben ☕

Now calculate your complete tax refund for 2026.

Tax Refund Calculator →

Guide: commuter & distance allowance

Everything about the 2026 commuter allowance — clearly explained.

Commuter Allowance 2026: 38 Cents From the First Kilometre
Featured Guide

Commuter Allowance 2026: 38 Cents From the First Kilometre

The complete guide to the 2026 distance allowance: how the uniform 38 cents work, what changes compared with 2025 and how much tax you save.

12 min read
Home Office and Commuter Allowance: What You Can Deduct in 2026

Home Office and Commuter Allowance: What You Can Deduct in 2026

Commuter allowance or home-office lump sum? How to combine both correctly in 2026 and get the maximum from your deductible expenses.

7 min read
Mobility Premium 2026: The Bonus for Low Earners

Mobility Premium 2026: The Bonus for Low Earners

Those who earn little save nothing via tax — that is what the mobility premium is for. Who gets it, how high it is and how to claim it.

6 min read
Job Ticket & Public Transport: Is the Commuter Allowance Still Worth It?

Job Ticket & Public Transport: Is the Commuter Allowance Still Worth It?

Train, bus or job ticket instead of a car: how to combine public transport with the 2026 distance allowance and understand the €4,500 cap.

7 min read

You might also find useful

Fuel Cost Calculator

Calculate fuel costs per trip and annually

Calculate now →

Tax Refund Calculator

Calculate your tax refund quickly and easily

Calculate now →

Gross-to-Net Salary Calculator

From gross to net in seconds

Calculate now →

Frequently asked questions

Since 1 January 2026 a uniform distance allowance of €0.38 (38 cents) per kilometre applies — from the very first kilometre. Until the end of 2025 there was a staggered rate: €0.30 for the first 20 kilometres and only €0.38 from the 21st kilometre. The new rule mainly benefits commuters with short and medium distances.

Only the one-way distance between home and your primary place of work counts — not the round trip. The shortest usable road connection is decisive. A longer route may only be used if it is more convenient and used regularly.

The formula is: distance in kilometres × €0.38 × working days per year. Example: 25 km one way on 220 working days gives 25 × €0.38 × 220 = €2,090 in deductible expenses. Our calculator does this automatically and also shows your actual tax saving.

The commuter allowance reduces your taxable income. Your actual saving is the allowance multiplied by your personal marginal tax rate. At a 30% marginal rate and €2,090 allowance that would be about €627 — but only insofar as your total deductible expenses exceed the €1,230 employee lump sum, which is deducted automatically anyway.

The tax office automatically deducts an expenses lump sum of €1,230 from every employee, without any proof. Only when your actual deductible expenses — including the commuter allowance — exceed this threshold does each additional euro reduce your tax. With a short commute you may stay below the lump sum.

The mobility premium is a permanently established subsidy for low earners whose taxable income is below the basic tax-free allowance (2026: €12,348). Because a higher deduction would have no tax effect for them, they instead receive 14% of the effective distance allowance paid out. The premium is claimed via the tax return.

For every home-office day there is no commute — you may not count these as travel days. Instead there is the home-office lump sum of €6 per day (at most 210 days, i.e. €1,260 per year). For the same date you can claim either the commuter allowance or the home-office lump sum, not both.

Yes, the distance allowance is independent of the mode of transport: it applies whether you commute by car, train, bus, bicycle or on foot. With public transport and no own car, however, the allowance is capped at €4,500 per year — unless the actual ticket costs are higher, in which case those count.

For the pure distance allowance you do not need fuel receipts — only the distance and the number of working days count. However, proof of your working days (e.g. from your employer) and the route is useful. The tax office may request evidence on a random basis, for instance with an unusually long route.

As a rough rule: as soon as your total deductible expenses exceed €1,230, the commuter allowance brings additional tax savings. With 220 working days and only the commuter allowance, this is the case from about 15 kilometres one way (15 × €0.38 × 220 ≈ €1,254). With further expenses the commute can pay off even earlier.