Homeoffice Allowance Calculator

Calculate your tax relief for working from home.

DAILY RATE

€6.00 / Day

TOTAL DEDUCTIBLE AMOUNT

€0.00

How does the allowance work?

Historical Development of the Allowance

Year Per Day Max. Days Max. Deduction
2023 - 2026 €6.00 210 €1,260
2020 - 2022 €5.00 120 €600

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Optimize your Income Tax Return with the Homeoffice Allowance

When filing your annual income tax return in Germany, it is crucial to correctly state the Homeoffice Allowance (flat rate) to reduce your taxable income. This deduction is an essential part of your income-related expenses (Werbungskosten) and relieves all employees who work from home temporarily or completely.

Important Note about Homeoffice Allowance

The Homeoffice Allowance is not paid by the employer. It is a tax deduction claimed in the German income tax return. It also falls within the general employee expense (Werbungskosten) framework. Therefore, this calculator clearly calculates the deductible amount, not the actual tax refund. The actual tax benefit depends on the taxpayer's individual tax situation.

Trending Keywords & Search Terms

Calculate Homeoffice Allowance 2026, Annex N Werbungskosten, flat rate tax return, enter home office days tax office, maximum amount 1260 euros.

Frequently Asked Questions (FAQ)

Is there a maximum limit?

Yes, the flat rate is currently limited to 210 days. Since the rate is €6 per day, the absolute maximum limit is €1,260 per year (for 2020 to 2022, this was max. €600).

Do I need a closed-off study room?

No, contrary to the strict rules for the "home study room" (häusliches Arbeitszimmer), any workspace in your apartment is sufficient for this daily flat rate.

Can I combine commuting and home office?

Yes, in principle, but not for the same working day. You either claim the travel costs (Commuter Allowance) OR the Homeoffice Allowance for a specific day.

Homeoffice Allowance Calculator

Calculate your tax relief for working from home based on the valid annual regulations.

DAILY RATE

€6.00 / Day

TOTAL DEDUCTIBLE AMOUNT

€0.00

How does the Homeoffice Allowance work?

  • You can deduct €6.00 per day (for the years 2023 to 2026) for working from home as income-related expenses.
  • The flat rate is currently limited to a maximum of 210 days per year.
  • This results in a maximum allowable deduction of €1,260 per year.
  • Important: You do not need a legally defined, separate study room for this flat rate.

Historical Development of the Allowance

Tax Year Daily Rate Max. Eligible Days Maximum Tax Deduction
2023 - 2026 €6.00 210 Days €1,260
2020 - 2022 €5.00 120 Days €600

Optimize your Income Tax Return

When filing your annual income tax return, it is important to state every day worked in the home office in Annex N to reduce your taxable income. This deduction effectively lowers your tax burden as soon as your total income-related expenses exceed the employee lump sum (Arbeitnehmer-Pauschbetrag).

Important Note about Homeoffice Allowance

The Homeoffice Allowance is not paid by the employer. It is a tax deduction claimed in the German income tax return. It also falls within the general employee expense (Werbungskosten) framework. Therefore, this tool calculates the deductible amount, not the actual tax refund. The actual tax benefit depends on the taxpayer's individual tax situation.

What makes this tool special?

Our calculator is 100% accurate and automatically considers the respective legal capping limit of the selected years. This means the tool stops at exactly €1,260 (or €600 for the years 2020-2022), even if you accidentally enter 250 days. This prevents unrealistic values.

Frequently Asked Questions (FAQ)

Does the allowance also apply to working at the kitchen table?

Yes! Unlike the home study room (häusliches Arbeitszimmer), the Homeoffice Allowance is completely independent of the spatial conditions in your apartment.

Can I combine the Homeoffice Allowance and Commuter Allowance?

Yes, but not on the same day. If you work in the home office and go to the office on the same day, you may only claim the commuter allowance for the journey.

Do I have to prove the days to my employer?

You must make the days credible to the tax office. It is recommended to get a certificate from your employer stating how many days you were typically allowed to work in the home office.

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