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.
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.
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.