The higher commuter allowance was adopted in 2019. It forms part of the Act Implementing the Climate Protection Programme 2030.
From the 21st kilometre onwards, the distance-based allowance (Entfernungspauschale) is being raised from 30 cents to 35 cents.
The calculation of the distance-based allowance for a privately owned car, or a car made available for use, is shown below, based on a one-way distance of 30 km and 210 working days in 2021:
30 km x 210 days x €0.30 = €1,890.00
10 km x 210 days x €0.05 = €105.00
Total distance-based allowance for 2021 = €1,995.00
However, this is a limited increase that only runs until the end of 2026.
This temporary relief for commuters is intended to enable a socially balanced mobility transition.
Frequently asked questions
Frequently asked questions
What is the commuter allowance from 2021 onwards?
From 2021, the distance allowance is 30 cents for the first 20 kilometres of the one-way commute. From the 21st kilometre onwards, it was increased from 30 cents to 35 cents. This increase was adopted as part of the Act Implementing the 2030 Climate Protection Programme.
How is the commuter allowance (Entfernungspauschale) calculated from 2021 onwards?
The first 20 kilometers of the one-way distance are calculated at 30 cents per working day, and 35 cents from the 21st kilometer onwards. Example: With a one-way distance of 30 km and 210 working days, the calculation is 20 km x 210 x €0.30 = €1,260 plus 10 km x 210 x €0.35 = €735, totaling €1,995.
How long does the increased commuter allowance apply?
The increase in the distance allowance from the 21st kilometer onwards is limited in time and applies until the end of 2026. After that, new legislation will be required if the increased allowance is to be continued.
Why was the commuter allowance increased from the 21st kilometer onwards?
The increase is part of the Climate Protection Programme 2030 and is intended to provide temporary relief for commuters with longer journeys to work. With this measure, the legislator aims to support a socially balanced mobility transition.