Home Office Allowance Calculator
Calculate your German home office flat-rate deduction (Homeoffice-Pauschale): €6 per home office day, up to 210 days and €1,260 per year.
Maximum 210 days eligible (§ 4 para. 5 no. 6b EStG)
Typical: 5 days/week × 44 weeks = 220 days
Enable this option to see your estimated net tax saving based on your personal marginal income tax rate.
45 %
45% working from home
100 days × €6 = 600,00 €
600,00 €
per year (tax deduction)
600,00 €
deductible as employment expenses
Allowance ≤ €1,230 – no extra benefit without other expensesThis calculation is for guidance only and does not substitute professional tax advice.
What is the Homeoffice-Pauschale?
The Homeoffice-Pauschale is a flat-rate tax deduction available to employees and self-employed individuals who work predominantly from home on specific days. Since 2023, the allowance is €6 per home office day, capped at 210 days (€1,260) per year. It is claimed as employment expenses (Werbungskosten) in the annual income tax return.
How is it calculated?
The allowance equals the number of qualifying home office days multiplied by €6. A day only qualifies if you worked predominantly (more than half your working time) from home and did not visit your primary workplace that day. The deduction is capped at 210 days (€1,260) per year.
| Period | Rate per Day | Annual Maximum |
|---|---|---|
| 2020 – 2022 | €5/day | €600 (120 days) |
| From 2023 | €6/day | €1,260 (210 days) |
The home office allowance only produces a tax benefit when your total employment expenses (including the allowance) exceed the standard deduction (Arbeitnehmer-Pauschbetrag) of €1,230. With few home office days and no other deductible expenses, the allowance may have no actual tax effect.
The home office allowance cannot be combined with the home office room deduction (Arbeitszimmer) for the same day. Combining it with the commuter allowance (Pendlerpauschale) is permitted when no dedicated office room is available — for example, for teachers or field staff.