Calculate German business mileage deductions, understand the 2026 Pendlerpauschale, learn the difference between business travel and commuting, and keep better records of your work-related driving.
German tax treatment depends on why the journey was made and whether you are an employee, self-employed person or business.
When an employee travels professionally outside the home and first place of work, the tax rules allow a simplified €0.30 per actually driven kilometre for a car, instead of calculating the actual vehicle costs.
The Pendlerpauschale / Entfernungspauschale is different. From 2026, the allowance is €0.38 for each distance kilometre from the first kilometre.
The following figures are the key rates relevant to vehicle travel and commuting in 2026.
| Situation | Vehicle | 2026 rate | What it means |
|---|---|---|---|
| Business travel / professional trip | Car | €0.30 / driven km | Simplified alternative to actual travel costs |
| Business travel / professional trip | Other motor vehicle | €0.20 / driven km | Simplified rate under the relevant tax rule |
| Home → first place of work | Any transport mode in principle | €0.38 / distance km | 2026 Entfernungspauschale |
Rates shown are simplified tax amounts. They do not automatically represent the amount of money you receive as a refund. A deduction reduces taxable income; the actual tax effect depends on your tax situation.
Choose the type of journey you made. The calculator uses the 2026 German rates explained above.
This calculator estimates the applicable mileage amount. It is not a tax-refund calculator. Your actual tax saving depends on your taxable income, tax rate, employment/business situation and other rules.
For professional journeys outside the home and first place of work, German tax rules allow a simplified kilometre amount instead of requiring every individual vehicle cost to be calculated.
Examples include travelling to a customer, supplier, business meeting, temporary work location or another professional destination.
The simplified rate for a car is based on the kilometres actually driven for the professional journey.
Your records should allow the journey, date, destination and professional purpose to be explained if needed.
Germany changed the commuting allowance for 2026. The Entfernungspauschale is now €0.38 per distance kilometre from the first kilometre.
Use the relevant distance between your home and your first place of work.
The calculation is generally based on days on which the route to the first place of work is relevant.
For 2026, the statutory amount is €0.38 for each distance kilometre from the first kilometre.
| Question | Business travel | Home → first workplace |
|---|---|---|
| Typical example | Customer meeting | Daily commute |
| 2026 car rate | €0.30 / driven km | €0.38 / distance km |
| Round trip? | Actual driven journey can be relevant | Allowance is based on distance, not round-trip kilometres |
| Purpose | Professional travel expense | Commuting deduction |
| First place of work? | Journey outside it | Yes |
German business expenses must be caused by the business activity. The tax rules therefore distinguish private journeys from business-related vehicle use.
According to the BMF's EÜR guidance, costs for business use of a private vehicle can generally be calculated using €0.30 per full kilometre or by using the proportionate actual costs.
Instead of the simplified kilometre amount, eligible actual vehicle expenses can be allocated according to the applicable business-use rules.
The exact treatment depends on how the vehicle is held and used. Professional tax advice is appropriate for complex business cases.
Not necessarily. The tax kilometre amount and an employer's internal reimbursement policy are related but are not the same thing.
For professional travel, the German tax rules permit a simplified kilometre amount of €0.30/km for a car. An employer may use the relevant rules when reimbursing qualifying business travel, but you should not assume that every employer is required to pay exactly €0.30/km in every circumstance.
If your employer requires a travel expense report, a clean record can make it much easier to document:
One of the biggest practical problems is not knowing the mileage rule. It is reconstructing months of journeys from memory.
FirstMileage can track your journeys using GPS so your mileage record is created while you drive.
Organize journeys according to their purpose and distinguish professional travel from private driving.
Keep your mileage history organized and generate useful reports for your own records, accountant or employer.
The more clearly a journey can be explained, the easier it is to substantiate why it was work-related.
A deductible amount reduces the income that is subject to tax, subject to the applicable German rules.
The eventual tax effect depends on your personal marginal tax situation and other factors.
€0.38 is the 2026 commuting distance allowance, not the general business-travel rate for a car.
The commuting allowance uses the relevant one-way distance, not the full round-trip mileage.
A mileage number without context is much less useful than a documented professional journey.
Keep professional journeys distinguishable from private driving.
Memory is a poor mileage database. Record journeys continuously.
A mileage calculator estimates an amount; it does not calculate your complete German tax liability.
Tax rules can depend on the employee's exact work arrangement, first place of work, vehicle ownership, reimbursement policy and business structure. This page is educational information, not individual tax advice.
Track your actual journeys with FirstMileage, organize business and private driving, and keep a clean mileage history ready for your records, accountant or employer.
Start using FirstMileage →