When will the home working allowance apply in 2026? Rules and maximum amount
By Rachel · 5 min read
Automatically translated from German. · Read original
The home working allowance applies to every day on which you worked predominantly from home, and can be claimed for the 2026 tax year up to a maximum of 1,260 euros.
When does the 2026 home working allowance apply?
You can claim the allowance for the calendar year 2026 if you spent more than half of your working hours at home. According to Aktuell Lohnsteuerhilfeverein e.V., following the legislative amendment in 2023, this applies to all employees and self-employed people who do not have access to any other place of work. The allowance is not linked to the size of your home or whether you have a separate study.
Key points at a glance
- €6 per day, up to a maximum of €1,260 per year (210 days)
- Applies unchanged for the 2026 tax year (according to finanzamt24.de)
- No separate home office required – a kitchen table or work corner is sufficient
- Must be reapplied for each calendar year; proof of the number of days is required
- Can be combined with the travel allowance if no other workplace is permanently available
The so-called ‘daily allowance’ replaces the former ‘home office allowance’ and has been permanently enshrined in the Income Tax Act since 2023. It covers the additional costs for electricity, heating and room hire without the need to submit individual receipts.
Comparison table: Which option is more favourable for you?
| Option | Requirements | Maximum amount | Who can claim |
|---|---|---|---|
| Home office allowance | Working predominantly from home (≈50 %+) | €1,260 (210 × 6) | All employees / self-employed persons |
| Home office | Centre of all professional activities | Actual costs or a flat-rate allowance of €1,260 | Only if the room is the centre of the work |
| Mileage allowance | Journey to the primary place of work | €0.30/km (max. €4,500) | Anyone who commutes to work |
The flat-rate allowance for 2026 remains at €6 per day. According to finanzamt24.de, this amount is set by law and applies to both employees and the self-employed. No increase is planned for 2026.
To claim this allowance, you must have spent more than half of your working hours at home on a given day. According to Aktuell Lohnsteuerhilfeverein e.V., a simple calendar or list is sufficient to prove the days in question. The tax authorities do not require detailed receipts for individual expense items.
The home office allowance can be combined with the mileage allowance, but only under one specific condition: if you have no other workplace available to you on a permanent basis. In this case, you may claim both the €6 flat-rate allowance and the mileage allowance for the same day. This applies, for example, to teachers who do not have an office space at school.
If you have a proper home office that serves as the centre of your professional activities, you may alternatively claim the actual costs or a flat-rate allowance of €1,260 for this room. However, according to finanztip.de, it is not permitted to claim both the home office allowance and the home office flat-rate allowance for the same day. You should therefore calculate your costs per square metre and check which option is more favourable.
Both employees and the self-employed can claim the flat-rate allowance. Students and apprentices are also eligible, provided they meet the general requirements. According to Steuerbot, this also applies to part-time work.
To include the allowance in your tax return, enter the days you worked from home in Annex N (for employees) or in the income-excess-expense account (for the self-employed). The simplest method is to submit your return digitally via ELSTER, the tax authorities’ official portal. You can find a brief overview of the key deadlines and forms in the article on working from home on Germannyuus.
If you wish to further optimise your tax liability, it may be helpful to take a look at other calculators. The VAT calculator helps you work out VAT, whilst the percentage calculator is useful for determining your personal tax rate. For questions about social security benefits, the 2026 Citizens’ Income Calculator can be a good place to start.
“The home office allowance is six euros per day, up to a maximum of 1,260 euros per year – in rare cases, you can instead claim the full cost of a home office as a tax deduction.”
— finanztip.de
“In 2026, the daily allowance remains unchanged at 6 euros per day. This amount is set by law and applies to both employees and the self-employed.”
— finanzamt24.de
Frequently asked questions
Do I need to submit a separate receipt for every day I work from home?
Not for every single expense, but you must be able to provide credible evidence of the number of days you worked from home. A simple list or a calendar in which you note down the days is sufficient to meet the tax authorities’ requirements.
Can I still claim the flat-rate allowance if I only work from home one day a week?
Yes, the flat-rate allowance applies per day, regardless of how many days you work from home. The important thing is that you spent more than half of your working hours at home on that day.
Does the home-office allowance also apply to the self-employed?
If you are self-employed, you can claim the daily allowance as a business expense – using the same figures: €6 per day, up to a maximum of 210 days, totalling €1,260 per year.
What if I have a home office and also work from home?
You cannot combine both options for the same day. Choose the option that is more favourable for you – in most cases where you do not have a traditional home office, the daily allowance is the simpler solution.
Can I still claim the flat-rate allowance if I only have a desk in the kitchen?
Yes, a separate home office is not necessary. According to the sources,
Sources: Aktuell Lohnsteuerhilfeverein e.V · finanztip.de · Steuerbot · finanzamt24.de. As at: 22 October 2026.
