German tax refund calculator 2026
What a Steuererklärung is likely to give back, and when it is not worth filing.
For 2022, the most recent full statistics, 13.2 million of 15.2 million assessed taxpayers got money back, an average of EUR 1,240 each. That average hides an enormous spread: a single employee with a short commute and no other costs may get nothing, while someone who arrived mid-year, married, or worked on the wrong Steuerklasse can be owed several thousand.
This calculator shows the mechanism rather than a promise. It compares the tax due on your gross income against the tax due once your deductions are applied, using the 2026 rates. If you want the monthly side of the same figures, use the net salary calculator, and for the filing process itself see the German tax return guide.
EUR 6 per day, capped at 210 days.
Work equipment, professional literature, union fees, job applications, training.
Private liability, disability, Riester, donations, church tax paid.
Labour only, never materials. 20% comes straight off your tax, capped at EUR 1,200.
Estimated refund
€8
Based on 2026 rates. Treat this as a range, not a figure.
| Commute (Entfernungspauschale) | €1,254 |
| Home office days | €0 |
| Total Werbungskosten claimed | €1,254 |
| Above the EUR 1,230 automatic allowance | €24 |
| Extra Sonderausgaben | €0 |
| Tradesman tax credit | €0 |
| Your marginal tax rate | 36% |
What this cannot see. Your actual refund depends on the Lohnsteuer withheld month by month, which is driven by your Steuerklasse, any Freibetrag already on file, church membership and mid-year changes. Someone who married, had a child or changed jobs during the year often gets far more back than this shows, because the payroll withheld on the wrong assumption all year.
Filing it: smartsteuer
An estimate is not a return. smartsteuer asks interview questions instead of showing you raw forms, and submits through ELSTER for you. The interface is German-language, so pair it with your browser translate.
Try smartsteuerAffiliate link. No extra cost to you, keeps our expat guides free.
Why most refunds happen at all
German payroll withholds tax every month on an assumption: that your situation on that payslip holds for the whole year, and that your deductible costs are exactly the EUR 1,230 allowance everyone gets automatically. A refund is simply the correction when that assumption turns out to have been wrong.
That is why the biggest refunds cluster around change. Arriving in Germany in September means the payroll taxed you as though you would earn that salary for twelve months. Marrying in June means half a year withheld at the single rate. Those corrections dwarf anything you can claim in work expenses.
The 2026 numbers that drive it
| Item | 2026 figure | Applies to |
|---|---|---|
| Grundfreibetrag | EUR 12,348 | Tax-free income, doubled when filing jointly |
| Arbeitnehmer-Pauschbetrag | EUR 1,230 | Work costs, granted automatically |
| Entfernungspauschale | EUR 0.38/km | One-way distance, per working day |
| Home office flat rate | EUR 6/day, max 210 days | Days not also claimed as commute |
| Sonderausgaben-Pauschbetrag | EUR 36 / EUR 72 | Single / joint, granted automatically |
| Handwerkerleistungen | 20%, max EUR 1,200 | Tradesman labour, never materials |
| 42% bracket starts | EUR 69,879 | Taxable income, single |
| Filing window | 4 years | Voluntary returns, so 2022 is still open |
When filing is not worth it
If you have a short commute, no home office days, no significant insurance outside the statutory deductions and no tradesman invoices, your itemised costs will not clear the EUR 1,230 the Finanzamt already grants. In that case the return is a formality. The honest advice is to check the four open years anyway, because the year you arrived is usually the one that pays.
What this calculator deliberately does not do
It does not ask for your Steuerklasse or your actual Lohnsteuer withheld, because most people do not have that number to hand and a tool that guesses it produces a confident figure that is wrong. It models the deduction side, which is the part you control. For the withholding side, the Steuerklasse guide explains which class you should be on and how to change it.
Frequently asked questions
What is the average tax refund in Germany?
For the 2022 tax year, the most recent full statistics, the Federal Statistical Office recorded 15.2 million assessed taxpayers, of whom 13.2 million received a refund averaging EUR 1,240. That is 87 percent getting money back. The most common band was EUR 100 to EUR 1,000 at 53 percent of cases, 8 percent received under EUR 100, and 3 percent received more than EUR 5,000. The 1.8 million who owed more paid an average of EUR 1,263.
How much can I deduct per kilometre for commuting in Germany?
The Entfernungspauschale is EUR 0.38 per kilometre of one-way distance to your first place of work in 2026, counted per working day and regardless of how you travel. A 15 km commute over 220 days is EUR 1,254, which on its own already exceeds the EUR 1,230 automatic allowance.
Do I have to file a tax return in Germany?
Most employees in tax class I with a single job are not obliged to file. Filing becomes mandatory in cases such as tax class III/V or VI, wage replacement benefits above EUR 410, side income above EUR 410, or a Freibetrag entered on your Lohnsteuerkarte. Voluntary filers have four years to submit, so a 2026 return can be filed until 31 December 2030.
What is the Arbeitnehmer-Pauschbetrag and why does it matter?
It is a EUR 1,230 employee allowance the Finanzamt deducts automatically whether or not you claim anything. Itemised work costs only produce a refund to the extent they exceed EUR 1,230, which is why a short commute and no other expenses often yield nothing from Werbungskosten alone.
Can I claim home office days and commuting in the same year?
Yes, but not for the same day. The home office flat rate is EUR 6 per day for a maximum of 210 days, and a day you claim as home office cannot also be counted as a commuting day. This calculator subtracts home office days from your working days before applying the kilometre rate.
How far back can I claim a German tax refund?
Four years for a voluntary return. In 2026 you can still file for 2022, 2023, 2024 and 2025. Each year is assessed separately with that year rates and allowances, so an arrival year with only part of a year worked in Germany is frequently the largest single refund an expat receives.
Sources
- Income tax progression: §32a EStG 2026, as amended by the Steuerfortentwicklungsgesetz. Grundfreibetrag EUR 12,348; 42% from EUR 69,879.
- Allowances: Arbeitnehmer-Pauschbetrag EUR 1,230, Sonderausgaben-Pauschbetrag EUR 36 single and EUR 72 joint, Entfernungspauschale EUR 0.38 per kilometre.
- Refund averages and distribution, 2022 assessment year: Statistisches Bundesamt, Lohn- und Einkommensteuerstatistik. 13.2 million of 15.2 million assessed taxpayers refunded, average EUR 1,240. Tax statistics run several years behind, so 2022 is the most recent complete year.
- Filing obligations and deadlines: Bundesministerium der Finanzen.
This is general information, not tax advice. Figures are 2026 rates and the result is an estimate. Your Bescheid from the Finanzamt is the only binding number.