Calculate the German Home Office Allowance
Daily flat allowance under § 4 Abs. 5 Satz 1 Nr. 6c EStG — €6 per home-office day, capped at €1,260/year, no separate home office required.
Home office
Tax rate
0 %45 %
- Annual home-office allowance
- €720
- Allowance per day
- €6
- Eligible days
- 120 / 210 days
- Days remaining up to the cap
- 90 days
- Annual tax savings
- €252
€21 / per month
Ad
Investing reimagined: invest, pay and save in one app.
Breakdown
| Item | Amount |
|---|---|
| Daily rate × days (max. 210) | €720 |
| Home-office allowance total | €720 |
| Standard Werbungskosten lump sum | €1,230 |
| Tax savings | €252 |
Note: Calculation under §4 Abs. 5 Satz 1 Nr. 6c EStG (2026). The home-office allowance is €6 per calendar day on which the professional activity is performed predominantly at home — up to €1,260/year (210 days). It is deductible even without a separate workroom. The German distance allowance (Entfernungspauschale) cannot be claimed for the same day.
Background
Germany's Home-Office-Pauschale 2026: €6 per Day, €1,260 per Year — How to Claim It
10 Min.