Travel & Home Office Allowance Calculator

In 2026, employers can reimburse up to €0.23 tax-free for commuting. Any amount above this is added to your gross salary and taxed as income.

In 2026, employers can pay €2.45 per home office day tax-free to cover costs like electricity, heating, and internet.

No, you cannot receive both the full travel allowance and home office allowance for the same day tax-free.

The tax-free allowance is based on the most reasonable travel route between your home and workplace. This is typically the shortest practical route, not necessarily the fastest. The calculation uses the round-trip distance.

Yes, the €0.23/km tax-free allowance applies regardless of how you travel (car, public transport, bicycle, or walking).

If your employer pays more than €0.23/km for travel or €2.45/day for home office, the excess is added to your gross salary and taxed as regular income.

In many cases, commuting costs are handled through employer reimbursement. For specific deductions (e.g., certain public transport situations), consult current rules for your situation.

The default of 46 working weeks accounts for approximately 4 weeks of vacation and 2 weeks of public holidays. Adjust this based on your actual working pattern.