Enter the one-way distance to the first workplace, followed by actual on-site days and transport mode. The marginal tax rate is needed only for a rough impact estimate; it does not affect the distance allowance itself.
€0.38 per distance kilometer
From the first distance kilometer, the allowance is €0.38 per workday. The daily amount is multiplied by workdays. The return journey is not counted a second time.
Deduction rather than payment
The allowance increases deductible work expenses; it is not paid out at the same amount. Because the €1,230 employee lump sum is already recognized, the calculator also shows the excess and a simplified tax effect.
Example
A 30 km one-way distance produces €11.40 per on-site day. Across 220 days, the allowance is €2,508. The excess over the €1,230 lump sum is €1,278. At a 30% marginal rate, the simplified tax effect would be €383.40.
Cap and transport mode
Without an own or employer-provided car, the calculator caps the allowance at €4,500. Documented higher public-transport expenses may be relevant separately. This tool does not compare actual ticket costs.
Special cases and limits
Multiple homes, changing workplaces, collection points, family trips home, carpools, and longer traffic-efficient routes require individual assessment. Other work expenses also change the amount with an additional tax effect.
Frequently Asked Questions
Do I use the one-way or round-trip distance?
Use the one-way distance between home and the first workplace, not the return journey. The shortest road route generally applies.
How many workdays may I enter?
Only days when you actually traveled to the first workplace. Home office, vacation, sickness, and pure business-trip days are excluded.
Does the allowance apply to every transport mode?
Generally yes, including public transport, cycling, or walking. The general cap and exceptions for an own or employer-provided car and documented public-transport costs must be considered.
How does the deduction become a tax saving?
Only work expenses above the employee lump-sum deduction can have an additional effect. The calculator multiplies that excess by your marginal rate as a simplified estimate.
Which caps or exceptions apply?
Travel without an own or employer-provided car is generally capped at €4,500 per year. Documented higher public-transport costs may be deductible beyond that amount.
Which tax year does the calculator use?
It uses rules checked on 28 July 2026: €0.38 from the first distance kilometer, a €4,500 cap, and a €1,230 employee lump sum.
