How Much Can You Deduct as Special Expenses?
Calculate deductible special expenses under §10 EStG (Sonderausgaben) — including tax savings at your marginal rate.
Employment Status
Pension & Insurance (§10 (3))
Other Special Expenses
Child-Related Special Expenses
- Deductible Special Expenses
- €4,800
- Tax Savings
- €1,440
Ad
Investing reimagined: invest, pay and save in one app.
Breakdown by Category
| Category | Deductible |
|---|---|
| Pension contributions (Rürup, statutory) | €2,000 |
| Other insurance (health, care, etc.) | €1,500 |
| Total pension & insurance | €3,500 |
| Donations (§10b, max 20 % of income) | €500 |
| Church tax | €800 |
| Alimony (max €13,805) | €0 |
| Childcare (2/3, max €4,000/child) | €0 |
| Tuition (30 %, max €5,000/child) | €0 |
| Total special expenses | €4,800 |
| Standard allowance (§10c) | €36 |
| Deductible (max of total and allowance) | €4,800 |
| Tax savings (marginal rate) | €1,440.00 |
Note: Calculation based on §10 EStG (2026 values). Caps: pension €27,565 (single) / €55,130 (married), other insurance €1,900 (employee) / €2,800 (self-employed), alimony €13,805. Actual tax effect may differ due to the tax office's Günstigerprüfung.
Background
Special Expenses Deduction Germany 2026: §10 EStG Caps and Standard Allowance Explained
12 Min.