Auf Deutsch lesen

Commute vs. Home Office Optimizer 2026

Hybrid worker? Find the optimal split between office and home office days for your 2026 German tax return. Starting 2026, the unified commuter allowance is €0.38/km from the first kilometer. This calculator compares all possible splits and shows which combination gives you the highest tax saving.

Tip: For a 5-day week, approx. 220 days (minus vacation/sick days)

0 (home office only) 5 (office only)

Commuter Allowance or Home Office — Which Saves More Tax?

Since the introduction of the Homeoffice-Pauschale (home office flat rate), hybrid workers face a key question: How should I split my days between office and home office to maximize my tax deduction? Each working day counts as either a commuter day or a home office day — never both.

What Changed in 2026?

Starting 2026, the Entfernungspauschale (distance allowance) is unified at \u20AC0.38 per kilometer from the first kilometer. Previously, the first 20 km only qualified for \u20AC0.30/km, with \u20AC0.38/km only from km 21. This makes commuting significantly more tax-efficient, especially for shorter distances.

  • New from 2026: \u20AC0.38/km from km 1 (unified rate)
  • Previously (2022-2025): \u20AC0.30 for km 1-20, \u20AC0.38 from km 21
  • Home office flat rate: Unchanged at \u20AC6/day, max. 210 days = \u20AC1,260

How the Optimization Works

Depending on your commute distance, the optimal split shifts:

  • Short commute (under 16 km): Home office is better because \u20AC6/day > commuter allowance
  • Around 16 km: The commuter allowance (16 \u00d7 \u20AC0.38 = \u20AC6.08) starts exceeding the home office rate
  • Long commute (50+ km): Maximum office days are almost always optimal

Our calculator evaluates all six possible splits and shows you the optimal combination — accounting for the \u20AC1,230 employee lump sum and the 210-day home office cap.

Example: 30 km Commute

With 30 km distance and 220 working days (35% marginal tax rate):

  • 5 office / 0 home office: 220 \u00d7 30 \u00d7 \u20AC0.38 = \u20AC2,508 commuter allowance
  • 3 office / 2 home office: 132 \u00d7 \u20AC11.40 + 88 \u00d7 \u20AC6 = \u20AC2,032.80
  • 0 office / 5 home office: 210 \u00d7 \u20AC6 = \u20AC1,260 home office deduction

In this case, more office days are better for taxes. The calculator above shows the result for your specific distance.

Related Calculators

Calculate your values individually:

📖 Related Article

Commute vs. home office: find the optimal split for maximum deductions in Germany.

Read more →
Restio

How Restio helps

Restio automatically tracks your home office and office days and calculates the optimal split for your tax return. No more manual counting.

Start for free — App Store

Frequently Asked Questions

Can I claim both commuter allowance and home office on the same day? ▼

No. Each working day counts as either a commute day (Pendlerpauschale) or a home office day (Homeoffice-Pauschale). You cannot claim both for the same day.

What changed in 2026 for the commuter allowance? ▼

Starting 2026, the rate is unified at €0.38 per kilometer from the very first kilometer. Previously, the first 20 km only got €0.30/km. This makes commuting more tax-efficient, especially for short distances.

What if I work part-time? ▼

Simply adjust the total working days per year. For a 3-day work week, use approximately 132 days instead of 220.

Does the 210-day home office cap matter? ▼

Only if you work from home 4+ days per week year-round. At 5 home office days per week, you'd reach about 220 days — but only 210 are recognized (€1,260 max).

What is the Mobilitätsprämie (mobility premium)? ▼

The mobility premium is for low earners who don’t pay income tax and therefore can’t benefit from the commuter allowance. It’s 14% of the distance allowance from the 21st km onward.