Pendlerpauschale 2026: 38 Cent ab dem ersten Kilometer

From 2026 there's more money back for the commute to work: the distance allowance (Entfernungspauschale) is now a uniform 38 cents per kilometer, and that's from the very first kilometer. Until now this higher rate only applied from the 21st kilometer onward. In this article you'll learn how the new commuter allowance (Pendlerpauschale) works, what it means for you in concrete terms, how the self-employed can use it as a business expense, and what to watch out for on your tax return.

What's new about the commuter allowance in 2026?

With the Tax Amendment Act 2025 (Steueränderungsgesetz 2025), which the Bundesrat passed on December 19, 2025, the distance allowance was raised. Since January 1, 2026, a uniform rate of 38 cents for every full distance kilometer between home and first place of work applies (§ 9 para. 1 sentence 3 no. 4 EStG).

Until the end of 2025 the allowance was split in two: for the first 20 kilometers there were only 30 cents, and only from the 21st kilometer was it 38 cents. This tiering is now gone. Anyone with a short commute therefore benefits from the higher rate for the first time. The increase implements a measure from the federal government's coalition agreement and is meant to relieve commuters permanently.

How the distance allowance works

The basic rules of the allowance remain unchanged. What matters most is that only the one-way distance counts:

• The one-way distance between home and first place of work is applied, not the outward and return journey combined.
• The shortest road connection is decisive. You may only apply a longer route if it is clearly more traffic-favorable and used regularly.
• Every full distance kilometer counts. Partial kilometers are rounded down.
• The allowance applies only once per working day and only for days on which you actually traveled to the place of work.
• The means of transport is irrelevant: whether by car, bicycle, on foot, or with the Deutschlandticket, the same 38 cents always apply.

A maximum amount of 4,500 euros per calendar year continues to apply to the allowance. However, this cap does not apply if you use your own car or a vehicle provided for your use. So if you drive by car, you can also claim higher amounts.

What does the new allowance mean for you in concrete terms?

The relief takes effect above all on the tax return, and only if your total income-related expenses (Werbungskosten) exceed the employee lump sum (Arbeitnehmer-Pauschbetrag) of 1,230 euros. Up to this amount, the tax office deducts the allowance automatically anyway. Only what goes beyond it additionally reduces your taxable income.

Two examples for a five-day week with around 220 working days a year:

• 10 kilometer commute: 220 days × 10 km × 0.38 euros = 836 euros per year. Compared with the old rule (30 cents), that's around 176 euros more in income-related expenses.
• 25 kilometer commute: 220 days × 25 km × 0.38 euros = 2,090 euros per year. Here the reform brings around 352 euros in additional income-related expenses for the first 20 kilometers.

How much tax you actually save depends on your personal tax rate. At an average marginal tax rate, the saving per year regularly lands in the three-digit range.

Tip: Keep a simple trip log or record your working days. The tax office only recognizes the allowance for days on which you actually traveled to the place of work. Home-office days don't count; for those there's the separate home-office allowance.

The commuter allowance for the self-employed

As a self-employed person you also benefit from the increase. For the journeys between your home and your place of business, the distance allowance applies accordingly as a business expense (§ 4 para. 5 sentence 1 no. 6 EStG refers to the rule for income-related expenses). Here too you apply the 38 cents from the first kilometer since 2026.

If, on the other hand, you don't travel to a fixed place of business but to changing clients or job sites, the allowance does not apply. Then the actual travel costs are deductible, when using a car at a flat rate of 0.30 euros per kilometer driven, that is 0.60 euros for the outward and return journey combined. These travel-cost rates remain unchanged in 2026.

Double household and family home journeys

The higher allowance also applies to the weekly family home journeys in the case of a double household (doppelte Haushaltsführung) (§ 9 para. 1 sentence 3 no. 5 EStG). Anyone who maintains a second home at their place of work for professional reasons can apply 38 cents per distance kilometer for one home journey per week. No maximum amount applies here.

Mobility bonus for low earners remains

Commuters with income so low that they pay no income tax can apply for the mobility bonus (Mobilitätsprämie) under § 101 EStG instead of the distance allowance. It amounts to 14 percent of the allowance but still applies only from the 21st distance kilometer onward. With the Tax Amendment Act 2025, this bonus has been made permanent and thus remains in place indefinitely.

Travel cost subsidy from the employer

Employers can use the allowance too: a travel cost subsidy for the journeys between home and first place of work can be taxed at a flat 15 percent (§ 40 para. 2 sentence 2 EStG) and is then exempt from social security. This is permitted up to the level of the distance allowance that the employee could claim themselves as income-related expenses. For simplicity, the employer may assume 15 trips per month. Important: a flat-rate taxed subsidy is offset against income-related expenses, so employees cannot additionally deduct it on their tax return.

Applying the commuter allowance correctly – we help you

Whether income-related expenses, business expense, or flat-rate taxed subsidy: the commuter allowance is full of details where real money can be gained or given away. At Buchführungsheld, real bookkeepers make sure your journeys are recorded correctly and that you don't leave any deductible kilometers on the table. You just upload your receipts and travel data, we handle the rest for a fixed price. Want to know how much your commute brings you in 2026? Book a free initial consultation, and we'll work it out together.

Frequently asked questions

How high is the commuter allowance in 2026?

Since January 1, 2026, the distance allowance is a uniform 38 cents per distance kilometer, already from the first kilometer. The earlier tiering with only 30 cents for the first 20 kilometers has been abolished.

Does the allowance apply to the outward and return journey?

No. Only the one-way distance between home and first place of work is applied, not the route actually driven for the outward and return journey. The shortest road connection is decisive.

Can the self-employed use the commuter allowance too?

Yes. For journeys between home and place of business, the distance allowance applies as a business expense, likewise at 38 cents from the first kilometer. For trips to changing job sites, on the other hand, the actual travel costs at 0.30 euros per kilometer driven are deductible.

Does the allowance always have a tax effect?

Only if your total income-related expenses exceed the employee lump sum of 1,230 euros. Up to this amount, the allowance is already accounted for automatically. Only beyond it does the commute additionally reduce your taxable income.