Commuter Allowance 2026 Calculator

Your actual tax saving

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.

Below 15 km the commute alone brings no tax saving. How much it is for each distance and income is shown in our data study: Tax saving by distance and income 2026

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 distance allowance from the 21st kilometre is paid out, to the extent that your work-related expenses exceed the employee lump sum (and at most up to the amount by which your income falls short of the basic allowance).

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.