Home-Office Allowance 2026 Calculator
Enter your home-office days for the year and instantly see how much Homeoffice-Pauschale you can claim on your 2026 German tax return: €6 per day, up to €1,260 a year.
The German home-office allowance (Homeoffice-Pauschale) is €6 for every day you work mainly from home in 2026, for at most 210 days, so €1,260 a year at the very most.
The formula
Allowance = €6 × home-office days, capped at 210 days (€1,260 per year).
Worked example
Example: 120 home-office days × €6 = €720 for the year. From 210 days on, the result stays at €1,260 no matter how many further days you add.
Key figures for 2026
| Daily flat rate 2026 | €6 per home-office day |
|---|---|
| Maximum days per year | 210 |
| Annual cap | €1,260 (210 × €6) |
| Legal basis | Section 4(5) sentence 1 no. 6c EStG |
| Counts as | Income-related expenses (Werbungskosten) |
| Standard employee deduction to beat | €1,230 per year |
Figures verified:
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How the home-office allowance works
For every day you work mainly (more than half of your working time) from home and do not also attend your first place of work (e.g. the office), you can claim €6 as a daily flat rate, no separate study room required. If no other workplace is permanently available to you, the day counts even with an office visit.
The allowance is capped at 210 days, i.e. €1,260 per year. It counts as income-related expenses (Werbungskosten) and makes a difference once you exceed the standard lump-sum deduction.
Important for 2026: tax offices check more closely. Keep a record of your home-office days (e.g. in a calendar) so you can prove them if asked.
Records and tax-office practice 2026: The allowance is set out in Section 4(5) no. 6c of the German Income Tax Act (EStG); the Federal Ministry of Finance (BMF) explains its application in official guidance. Since 2023 the figures are unchanged: 6 € per day, capped at 1,260 € per year (210 days). What has changed is scrutiny: in 2026 tax offices ask more often on which days you actually worked mainly from home. A simple home-office calendar (date, start and end, short activity note) is usually sufficient proof.
This calculator provides non-binding guidance and does not replace professional tax advice.
Frequently asked questions
- How much is the home-office allowance in 2026?
- In 2026 the German home-office allowance is unchanged at €6 per home-office day, up to a maximum of €1,260 per year (210 days).
- Do I need a separate study room?
- No. The daily flat rate applies whether or not you have a separate study: it is enough that you worked mainly from home that day.
- Does a day with an office visit count?
- Usually not: if you also went to your first place of work (the office) that day, it normally does not count. Exception: if no other workplace is permanently available to you, you can still claim the flat rate.
- How do I document my home-office days for 2026?
- Keep a simple home-office calendar with the date and a short note on what you worked on. An employer confirmation helps but is not mandatory. The allowance only covers days on which you mainly worked from home.
- Is the allowance worth it below the standard employee deduction?
- The home-office allowance counts towards your income-related expenses (Werbungskosten). It only lowers your tax once total expenses exceed the standard deduction of 1,230 €. With 210 home-office days (1,260 €) the allowance alone already puts you just above it.
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As of (tax year 2026) · last verified: 2026-06
Sources: § 4 Abs. 5 Satz 1 Nr. 6c EStG (Homeoffice-Pauschale)
Calculation logic editorially reviewed by the Nomado24 team. Not tax advice.