Question 1

How high is the commuter allowance in 2026?

Accepted Answer

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.

Question 2

Does the allowance count the one-way distance or the round trip?

Accepted Answer

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.

Question 3

How do I calculate my deductible commuting expenses?

Accepted Answer

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.

Question 4

How much tax do I really save with the commuter allowance?

Accepted Answer

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.

Question 5

What is the employee lump sum and why does it matter?

Accepted Answer

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.

Question 6

What is the mobility premium and who gets it?

Accepted Answer

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.

Question 7

How do home-office days affect the commuter allowance?

Accepted Answer

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.

Question 8

Does the allowance also apply to train, bus or bicycle?

Accepted Answer

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.

Question 9

Do I have to keep receipts for the commuter allowance?

Accepted Answer

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.

Question 10

From what distance does the commuter allowance pay off for tax?

Accepted Answer

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.

Guide: Commuter Allowance Calculator

Commuter Allowance 2026: 38 Cents From the First Kilometre

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

Mobility Premium 2026: The Bonus for Low Earners

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

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