What is the average tax refund in Germany?

The average tax refund is around EUR 1,063. Employees with commuter allowance, home office costs and work-related expenses above the flat rate of EUR 1,230 often receive significantly more.

Is it worth filing a tax return?

In most cases, yes. As soon as your work-related expenses exceed the flat rate of EUR 1,230, you get money back. Commuters, home office workers and parents almost always benefit.

What is the commuter allowance and how is it calculated?

The commuter allowance is EUR 0.30 per kilometer for the first 20 km and EUR 0.38 from the 21st kilometer (one-way distance). It applies for each working day, regardless of transport mode. At 25 km and 220 working days, this amounts to EUR 1,694.

How does the home office deduction work?

You can deduct EUR 6 per home office day, up to 210 days (EUR 1,260) per year. The deduction applies even without a separate home office room. It is offset against the commuter allowance -- you cannot claim both for the same day.

What are work-related expenses and when should I itemize?

Work-related expenses include everything related to your job: commuting costs, work equipment, training, professional literature, work clothing. The flat rate is EUR 1,230. Once your actual costs exceed this, itemizing pays off.

Which craftsman costs can I deduct?

You can deduct 20% of labor costs (not material costs) for craftsmen, up to EUR 1,200 per year. This includes renovation, repairs, maintenance -- all in your own home. The invoice must be paid by bank transfer.

What tax benefits do Riester and Ruerup pensions offer?

Riester contributions are deductible up to EUR 2,100 as special expenses. Ruerup/basic pension contributions are fully deductible since 2023. Both reduce your taxable income and increase your refund.

When is the deadline for filing a tax return?

For tax year 2025, the deadline is July 31, 2026 (with tax advisor: February 28, 2027). A voluntary return can be filed retroactively for up to 4 years.

What is the reasonable personal burden for medical expenses?

Medical expenses are only deductible above the reasonable personal burden, which is 1-7% of total income depending on your situation. For a single person with EUR 45,000 income, the threshold is about EUR 2,700.

How accurate is this calculator?

The calculator provides a good estimate based on current 2026 tax formulas. Deviations may occur due to special circumstances (e.g. side income, capital gains, foreign income). For exact calculations, we recommend ELSTER or a tax advisor.

Home Office Tax Deduction: How to Claim It Correctly | Tax Refund Calculator

The Home Office Deduction Overview

Since 2023, the home office deduction is permanently established in German tax law. You can deduct EUR 6 per home office day, up to 210 days per year (EUR 1,260 maximum).

Requirements

You don't need a separate office room. Working predominantly from home is sufficient. Important: For the same day, you cannot claim both the home office deduction and the commuter allowance.

Calculation and Optimization

The optimal split depends on your distance to work. Rule of thumb: At more than 15 km one-way distance, an office day is more tax-efficient than a home office day. For shorter distances, home office days may be more beneficial.

Documentation

The tax office may request proof. Keep a simple log of your home office days. Many employers now also provide certificates. When in doubt: claim fewer days rather than too many.

Separate Home Office

Those with a dedicated home office that serves as the center of their work can deduct actual costs instead (proportional rent, electricity, heating etc.). This is often only worthwhile with a larger office or expensive apartment.