Commuter Allowance Calculator
Calculate your German commuter allowance (Pendlerpauschale) based on your one-way distance and commuting days per year.
Typical: 5 days/week × 44 weeks = 220 days
30 km × €0.30 × 220 days
1.980,00 €
per year
20 km × €0.30 × 220 days
10 km × €0.38 × 220 days
2.156,00 €
per year
+176,00 € more deduction
per year
This calculation is for guidance only and does not substitute professional tax advice.
What is the Pendlerpauschale?
The Pendlerpauschale (commuter flat-rate deduction) is a tax deduction for employees who regularly commute between their home and their primary workplace. It is claimed as an employment expense (Werbungskosten) in the annual income tax return and reduces taxable income.
How is it calculated?
The allowance is based on the one-way distance only (not the round trip), multiplied by the number of actual commuting days in the year. Since 2022, an increased rate of €0.38/km applies from the 21st kilometre onwards.
| Distance | Previous Law (until 2021) | New Law (from 2022) |
|---|---|---|
| 1 – 20 km | €0.30/km | €0.30/km |
| From 21 km | €0.30/km | €0.38/km |
Without proof of actual travel costs, the deduction is capped at €4,500 per year. Employees who use their own car and can document this (e.g. with a mileage log or fuel receipts) may deduct the full amount with no cap applied.