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Home Office Deduction Calculator 2026

Calculate your German home office deduction (Homeoffice-Pauschale) for 2026. You can deduct €6 per home office day — up to €1,260 per year (210 days). No dedicated room required. Enter your home office days and see your tax saving instantly.

Tip: 52 weeks minus vacation and holidays

How the Home Office Deduction Works

Since 2023, the Homeoffice-Pauschale (home office flat rate) is permanently part of German tax law. You get €6 per home office day where you predominantly work from home.

  • Maximum: 210 days per year = €1,260
  • No dedicated office room required — kitchen table is fine
  • Available for employees AND self-employed

Legal basis: § 4 Abs. 5 Satz 1 Nr. 6c EStG

What Counts as a Home Office Day?

  • You must work predominantly from home (more than 50% of the workday)
  • Weekends do NOT count, even if you work
  • Sick days and vacation do NOT count

Home Office vs. Dedicated Office Room

If you have a separate room used almost exclusively for work, you can deduct the actual room costs instead. But this only pays off if your proportional rent, electricity, etc. exceed €1,260.

📖 Related Article

Home office deduction 2026: how it works, what you need to prove, and how to optimise your claim.

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Restio

How Restio helps

Restio tracks your home office days automatically and reminds you at year-end how many days you can claim. No more manual counting.

Start for free — App Store

Frequently Asked Questions

Do I need a dedicated home office room? ▼

No! The home office flat rate applies even if you work at the kitchen table. A dedicated room is only needed for the higher actual-cost deduction.

Can I claim home office AND commuter allowance? ▼

Yes, but not for the same day. Home office days get €6 each, office days get the commuter allowance. Using both optimizes your total deductions.

What if I work from home more than 210 days? ▼

Only 210 days are recognized (= €1,260 maximum). Additional days don't increase the deduction.

Do I need to prove my home office days? ▼

The tax office can ask for proof. Keep a simple log or use an app like Restio that tracks your home office days automatically.

Is the home office deduction available for self-employed too? ▼

Yes. Both employees and self-employed can claim the €6/day home office flat rate. Self-employed deduct it as business expenses (Betriebsausgaben), employees as income-related expenses (Werbungskosten).