Calculate the German Distance Allowance
Pendlerpauschale under § 9 Abs. 1 No. 4 EStG — with the mobility premium for low earners and comparison to the standard work-expense lump sum.
Commute
Tax rate
0 %45 %
- Annual distance allowance
- €2,156
- Daily deduction
- €10
- Annual driving distance
- 13,200 km
- Annual tax savings
- €755
Exceeds the standard €1,230 work-expense lump sum — only worth claiming if your total Werbungskosten exceed it.
€63 / per month
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Breakdown
| Item | Amount |
|---|---|
| 20 km × €0.30 × days | €1,320 |
| (km − 20) × €0.38 × days | €836 |
| Distance allowance total | €2,156 |
| Standard Werbungskosten lump sum | €1,230 |
| Tax savings | €755 |
Note: Calculation under §9 Abs. 1 No. 4 EStG (2026). The €4,500 annual cap only applies if you do not commute by car. The mobility premium under §§101–109 EStG benefits low earners whose marginal rate is below the entry-level income-tax rate (14 %).
Background
German Distance Allowance 2026: How the Pendlerpauschale, the €4,500 Cap and the Mobility Premium Work
10 Min.