What changed in 2026?

From 1 January 2026 the commuting allowance is €0.38 from the first kilometre. Until 2025 the first 20 km counted at €0.30 and only kilometre 21 onward at €0.38. Business-trip rates did not change.

Is a mileage payment for a business trip taxable?

Up to €0.30 per km by car, or €0.20 by another motor vehicle, the employer can reimburse it tax-free. An employee who is not reimbursed can claim the same rates as work expenses.

Does the €4,500 cap apply to me?

Only if you commute other than by your own car or a car provided to you, for example by public transport or bike. Only a car is exempt: commuting on your own motorcycle is still capped at €4,500. Higher actual ticket costs can be claimed instead.

Mileage calculator (Germany)

Two questions that often get mixed up: a business trip in your own car (€0.30 per km, out and back) and the daily commute to your regular workplace (€0.38 per km one way from 2026). Pick one and see the tax-free or deductible amount.

Business trip€0.30 / km
Commute€0.38 from km 1
Law§ 9 EStG · § 5 BRKG

What are you calculating?

Distance

Vehicle

Distance, one way (km)

Trips

ResultBusiness trip

Kilometres driven380

Rate per km€0.30

Tax-free amount

Rounded once, on the total, to the cent.

For information only. Not tax or legal advice; check with your accountant.

Spotted a wrong rate or result?

Method

How it’s calculated

01Business trip or commute? Travel away from your first place of work is a business trip; home to your regular workplace is the commute. They use different rates.
02Business trip: every kilometre driven counts, out and back, at €0.30 by car or €0.20 by another motor vehicle. There is no cap, and the employer can reimburse it tax-free.
03Commute: only the one-way distance counts, in full kilometres, once per working day. From 2026 every kilometre is €0.38.
04The commuting allowance is capped at €4,500 a year, unless you drive your own car or one provided to you.
05The total is rounded once, half up, to the cent.

Business trip  190 km × 2 × €0.30          = €114.00
Motorcycle     380 km × €0.20              =  €76.00

Commute 2026   25 km × €0.38 × 220 days    = €2,090.00
Commute 2025   (20 × €0.30 + 5 × €0.38) × 220 = €1,738.00
                               difference   €352.00

Example

A 25 km commute on 220 working days comes to €2,090.00 in 2026. Under the 2025 rule, with the first 20 km at €0.30, the same commute came to €1,738.00: €352.00 less.

Rates and sources

Values used

Case	Rate per km	Annual cap	Source
Business trip · car	€0.30	None	§ 9 Abs. 1 S. 3 Nr. 4a EStG · § 5 BRKG
Business trip · other motor vehicle	€0.20	None	§ 9 Abs. 1 S. 3 Nr. 4a EStG · § 5 BRKG
Commute, 2026	€0.38	€4,500.00, not for your own car	§ 9 Abs. 1 S. 3 Nr. 4 EStG (StÄndG 2025)
Commute, 2025 (first 20 km / beyond)	€0.30 / €0.38	€4,500.00, not for your own car	§ 9 Abs. 1 S. 3 Nr. 4 EStG (2025)

Business trips: § 9 (1) sentence 3 no. 4a EStG with the highest rate under § 5 BRKG. Other motor vehicles: €0.20 per km (BMF letter of 25 Nov 2020, para. 37). Commuting allowance: § 9 (1) sentence 3 no. 4 EStG as amended by the Tax Amendment Act 2025 (BGBl. 2025 I No. 363, 22 Dec 2025), from 1 Jan 2026.

Questions

Every value on this page is dated and sourced. If something looks out of date, tell us.

No. The Kilometerpauschale covers business trips at €0.30 per km driven, out and back. The commuting allowance (Entfernungspauschale) covers home to your regular workplace, one way only, at €0.38 per km in 2026.

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Business travel, from receipt to accounting.

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