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Figures · DE · mileage

Entfernungspauschale (Pendlerpauschale)

Commuting. The unit is the ONE-WAY distance multiplied by days worked, never the distance driven. Unified at 0.38 from the first kilometre on 1 January 2026. Capped at 4 500 EUR a year unless the journey is made by your own or a provided car, where no ceiling applies.

Id
de-entfernungspauschale
Dated periods
6
Re-read by
2027-01-31

The scale

open tier, to 2025-11-04

Each band prices only the distance that falls inside it.

In force from 2022-01-01

The scale by vehicle class and distance, in force from 2022-01-01
Vehicleup to 20 kmover 20 km
Own or provided car0.30.38
Public transport, bicycle or on foot0.30.38

In force from 2021-01-01 to 2021-12-31

The scale by vehicle class and distance, in force from 2021-01-01
Vehicleup to 20 kmover 20 km
Own or provided car0.30.35
Public transport, bicycle or on foot0.30.35

In EUR per km, as the authority published it. Nothing is rounded. What applies after 2025-11-04 is the current tier.

By year

2021 to 2025

Entfernungspauschale (Pendlerpauschale), year by year.

The figure in force in each calendar year of the open tier
YearAppliesFigure
Entfernungspauschale 2025to 2025-11-04, then the current tierthe scale from 2022-01-01
Entfernungspauschale 2024the whole yearthe scale from 2022-01-01
Entfernungspauschale 2023the whole yearthe scale from 2022-01-01
Entfernungspauschale 2022the whole yearthe scale from 2022-01-01
Entfernungspauschale 2021the whole yearthe scale from 2021-01-01

Periods

6 dated
Every dated period this regime holds, newest first
FromToPublishedFigureTier
2021-01-012021-12-31–banded scaleopen
2021-01-012021-12-31–banded scaleopen
2022-01-012025-12-31–banded scaleopen
2022-01-012025-12-31–banded scaleopen
2026-01-01open2025-12-190.38 EUR/kmneeds a key
2026-01-01open2025-12-190.38 EUR/kmneeds a key

What you must decide

1 conditions

Published beside the figure, and never applied for you.

  • An employee deducts 1 230 EUR a year without proving anything

    The Arbeitnehmer-Pauschbetrag is deducted automatically from employment income. Real Werbungskosten, this figure among them, only change the tax due once their total exceeds it, and then only if proven. Comparing the two needs the employee’s other professional costs, which are theirs. Nothing here restricts an employer’s reimbursement, which is exempt under a different provision.

    https://www.gesetze-im-internet.de/estg/__9a.html

Sources

2 cited

Ask the API

2026-11-04
curl "https://api.lexrates.com/v1/regimes/de-entfernungspauschale"

How the API answers

Nearby

3 in Germany

Germany publishes more than one set of figures, and they are different mechanisms rather than variants of one.Auslandstagegelder (Verpflegung und Übernachtung)Kilometerpauschale (Dienstreise)Verpflegungsmehraufwand (Inland)

← CRA reasonable automobile allowance rateIndemnité kilométrique, fonction publique fédérale (BOSA) →