Commuter Allowance for Self-Employed in Germany 2026: How to Deduct Trips to Your Business

Many self-employed people in Germany overlook that there are two different ways to deduct travel costs, and confusing them either leaves money on the table or triggers a clarification request from the tax office. The Entfernungspauschale (commuter allowance, often called "Pendlerpauschale") covers the daily route to your regular place of work. Business trips, by contrast, are deducted at the actual kilometer rate. There is one key change for 2026: the higher rate of €0.38 now applies from the very first kilometer. Here's the clean separation, with rates, examples, and how to book it in 2026.

Key facts at a glance

• New for 2026: the commuter allowance is a flat €0.38 per one-way kilometer from the first kilometer (previously staggered €0.30/€0.38).
• As a self-employed person you only claim it if you have a regular place of business outside your home: your own office, practice, or coworking desk.
• Only the one-way distance per working day counts, not the round trip.
• There is an annual cap of €4,500, unless you drive your own car, in which case the cap doesn't apply.
• Trips to changing clients, sites, or trade fairs are business travel (full kilometer rate, both directions), not commuter allowance.

Commuter allowance vs. business travel: the key distinction

The split depends on where the journey is going:

• Commuter allowance: trips between your home and a regular place of business. Only the one-way distance per working day counts, not round trip.
• Business travel costs: trips to clients, sites, conferences, suppliers, or any place without a fixed connection: full kilometer rate for both directions. See business travel expenses for the self-employed.

If you work from an external office or coworking space with a permanent desk, your trips there qualify as commuter allowance. If you spend your day rotating between client locations, you don't have a regular place of business; every trip is a business travel cost.

What's the commuter allowance worth in 2026?

Through 2025 the allowance was staggered: €0.30 for the first 20 km, €0.38 from km 21. Since 1 January 2026 the higher rate applies uniformly from the first kilometer:

The main winners of the unification are self-employed people with a short commute, because the first 20 kilometers now count at the higher rate too.

Worked example: you have 35 km one-way to your office and 220 working days.

• 2026 calculation: 35 km × €0.38 = €13.30 per day × 220 days = €2,926 deductible as a business expense per year.
• For comparison, the old staggered rate: (20 × €0.30) + (15 × €0.38) = €11.70 per day × 220 days = €2,574.

In this example the reform alone adds about €352 more in business expenses per year. Note the €4,500 annual cap if you use anything other than your own car (bike, public transport, carpool). With your own car, the cap doesn't apply.

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What counts as a "regular place of business"?

A regular place of business (erste Tätigkeitsstätte in tax law) is established when all three of the following are true:

• You go there long-term (open-ended or longer than 48 months)
• It's a fixed location (your own practice, a rented office, a coworking desk)
• You typically work there at least one day per week, or one-third of your contracted working time

A home workshop or home office does not count as a place of business, meaning pure work-from-home days don't trigger a commuter allowance. If you mostly work from home, look at the rules for the home office deduction in Germany instead. For the self-employed, the deduction is anchored in § 4 (5) sentence 1 no. 6 EStG, which refers to the commuter allowance of § 9 EStG.

Which means of transport?

The commuter allowance is mode-neutral: the per-kilometer rate is the same whether you drive, cycle, take the train, or scooter in. The differences are in the cap and the option to claim actual costs:

Public-transport users may alternatively claim the actual ticket cost if it's higher than the flat rate (for example, an expensive intercity ticket on top of the Deutschland-Ticket).

If you drive a leased company car that's also used privately under the 1 % rule, commuter trips are handled differently: 0.03 % of the gross list price per month per distance-kilometer is added as a taxable benefit, and the commuter allowance is then deducted as a counter-entry on the business side.

How to book commuter costs in the EÜR

In your income surplus calculation (EÜR):

For the non-deductible share or any split, use the relevant travel-cost account of your chart of accounts; when in doubt, your tax adviser or software that assigns the accounts automatically will help.

You don't strictly need a driver's logbook (Fahrtenbuch) for the commuter allowance; what you need is a record of working days and the one-way distance. A calendar export or a simple spreadsheet with date and destination is enough.

Common mistakes, and how to avoid them

• Counting round trips: The commuter allowance covers only the one-way distance per day, never both directions.
• Still using the old staggered rate: From 2026 it's €0.38 from the first kilometer. Anyone still applying €0.30 to the first 20 km is giving away business expenses.
• Claiming pure home-office days: If you spent the whole day in your home office, you have no commute. Use the home-office flat rate (€6/day, max €1,260/year) instead.
• Logging minor errands: Short trips to the post office or the bank don't usually count as travel costs.
• Wrong distance: The shortest road connection is the default; detours are only accepted if they're materially faster (avoiding traffic, fewer signals).

Frequently asked questions

Can the self-employed claim the commuter allowance at all?

Yes. The self-employed deduct the commuter allowance as a business expense; the condition is a regular place of business outside the home. Without a fixed place of work, the business-travel deduction applies instead.

How many kilometers can I deduct at most?

There's no upper kilometer limit. Only the amount is capped: €4,500 per year if you travel by bike, public transport, or carpool. With your own car there is no cap.

Does the commuter allowance count both ways?

No. Only the one-way distance per working day is claimed. With a 35 km one-way route you calculate with 35 km, not 70 km.

Does the commuter allowance apply on home-office days?

No. On pure home-office days there is no commute. For those days you claim the home-office flat rate of €6 per day (maximum €1,260 per year).

What exactly changes in 2026?

The €0.38 per kilometer rate now applies from the first kilometer instead of only from km 21. This raises the deduction for every route, most noticeably for short commutes under 20 km.

Conclusion

For many self-employed Germans, the commuter allowance is the single biggest line item in the EÜR; claimed correctly, it saves several thousand euros in tax per year. With the new €0.38 rate from the first kilometer, it becomes a little more valuable in 2026. The keys are a clean distinction between commute and business trip, proper documentation of working days, and correct bookkeeping. Norman handles all of it automatically: you enter your business-site address and working days, and the rest flows through the tax return for self-employed.