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
| From | To | Published | Class | Figure | Tier |
|---|---|---|---|---|---|
| 2026-01-01 | open | 2025-12-19 | Own or provided car | 0.38 EUR/km | needs a key |
| 2026-01-01 | open | 2025-12-19 | Public transport, bicycle or on foot | 0.38 EUR/km | needs a key |
| 2022-01-01 | 2025-12-31 | — | Own or provided car | banded scale | open |
| 2022-01-01 | 2025-12-31 | — | Public transport, bicycle or on foot | banded scale | open |
| 2021-01-01 | 2021-12-31 | — | Own or provided car | banded scale | open |
| 2021-01-01 | 2021-12-31 | — | Public transport, bicycle or on foot | banded scale | open |
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
Bundesministerium der Finanzenread 2026-07-25
https://lsth.bundesfinanzministerium.de/lsth/2022/B-Anhaenge/Anhang-14/anhang-14.htmlEinkommensteuergesetz § 9 — Werbungskostenread 2026-09-02
https://www.gesetze-im-internet.de/estg/__9.html
curl "https://api.lexrates.com/v1/regimes/de-entfernungspauschale"