Filing your first tax return is something many graduates postpone, even though it often pays off. Once you know which work-related expenses count and how the commuting allowance works, you can often claim a refund. Here is what matters for 2026.
Short answer: In your first job, the employee lump sum of 1,230 euros (Arbeitnehmer-Pauschbetrag, section 9a EStG, status 2026) is applied automatically. If your actual work-related expenses are higher, for example through the commuting allowance of 0.38 euros per full kilometre (section 9 EStG, status October 2026), your tax falls further. For tax year 2026, the deadline without a tax adviser is 2 August 2027.
The key points in brief
- The employee lump sum is 1,230 euros per year. It is deducted even without individual receipts.
- If your actual work-related expenses are higher, the higher amount counts.
- The commuting allowance (Entfernungspauschale) is 0.38 euros for each full kilometre of the one-way route between home and your first place of work.
- For tax year 2025, the deadline without a tax adviser was 31 July 2026. It has passed. For 2026 it ends on 2 August 2027.
- How much tax you actually get back depends on your tax class, your salary and your advance payments.
What counts as a work-related expense?
Work-related expenses (Werbungskosten) are costs that arise from your job. Typical examples when you start working are:
- Work equipment such as a laptop, software, an office chair or specialist literature, to the extent you use it for work
- Travel costs to your first place of work, calculated with the commuting allowance
- Training courses, seminars and professional conferences related to your job
- Work clothing that you wear only at work
- Application costs, for example application photos, postage or travel to job interviews
Private expenses cannot be deducted, even if they are connected to your job in some way. If you use a device privately and for work, you need to be able to justify the business share. A clear list with dates and purposes helps most.
How does the commuting allowance work in 2026?
The commuting allowance (Entfernungspauschale) covers the one-way route between your home and your first place of work. Under the statute, it is 0.38 euros for each full kilometre, and it applies on every working day on which you actually travel to work. The law counts kilometres, not your real costs for car or train tickets.
Assumption: you live 25 kilometres from your workplace and work on 220 days a year.
| Step | Calculation | Result |
|---|---|---|
| Amount per working day | 25 km x 0.38 euros | 9.50 euros |
| Annual amount | 9.50 euros x 220 days | 2,090 euros |
| Above the lump sum | 2,090 euros minus 1,230 euros | 860 euros extra |
The 860 euros are the amount by which your work-related expenses exceed the lump sum. How much tax that returns depends on your income and tax class. You can check your own situation with the tax calculator of the Federal Ministry of Finance. If you also work a side job, the guide Part-Time Jobs and Taxes for Students in Germany explains the difference between a mini-job and a working student role.
Which documents do you need?
You do not need to keep every receipt. What matters are proofs for expenses that exceed the lump sum. These steps will save you time later:
- Check the wage data from your employer once the annual statement is available.
- Document your working days and route, for example in a simple calendar.
- Collect receipts for work equipment, training and applications and file them by date.
- Keep your tax identification number ready (Steuer-Identifikationsnummer, section 139b AO).
- Submit the return through ELSTER or hand it to a tax adviser.
Which deadlines apply?
The filing deadlines are set in the German Fiscal Code (Abgabenordnung). Without a tax adviser, the deadline is 31 July of the second year after the tax year. With a tax adviser, it is extended considerably.
| Tax year | Deadline without tax adviser | Deadline with tax adviser |
|---|---|---|
| 2025 | 31 July 2026 (passed) | End of February 2027 |
| 2026 | 2 August 2027 (31 July 2027 is a Saturday) | 29 February 2028 |
Under section 169 AO, tax can no longer be assessed after the assessment period has ended. For income tax, the assessment period is generally four years. A late filing can have consequences, so ask your tax office early if you are unsure.
Frequently asked questions
Do I have to file a tax return if I only have a mini-job?
Whether you are obliged to file depends on your income and circumstances. Even without an obligation, an application is worthwhile if work-related expenses or excess wage tax are involved. Your tax office can confirm whether you must file.
Does the commute by car count the same as by train?
The commuting allowance applies regardless of the means of transport. It counts full kilometres of distance, not costs. That is why a car with high running costs does not automatically lead to a larger deduction.
What if my work-related expenses are below 1,230 euros?
In that case the lump sum is applied, and individual receipts give you no extra benefit. A refund can still arise, for example if you worked only part of the year or too much wage tax was withheld.
Can I still file a return after the deadline?
The assessment period generally begins at the end of the calendar year in which the tax arose (section 170 AO). Within this period, a refund can still be claimed. A late filing itself may have consequences, which your tax office can explain.
What should you do now?
- Check your payslip and your tax class before you start the return.
- Document your route with working days and kilometres.
- Collect receipts for expenses above the lump sum.
- File through ELSTER or hire a tax adviser, and note the deadline in your calendar.
- Recalculate with the tax calculator of the Federal Ministry of Finance and compare the result with your assessment notice.
Why is wage tax often due in your first job?
Many people move between studies, internships, mini-jobs and full-time work in the early career phase. The employer deducts wage tax each month according to the tax class and allowances it retrieves for you. If your monthly pay and your annual income do not match, for example because you worked only a few months in the year, the tax office settles the difference in the assessment. This can produce a refund.
The Federal Central Tax Office (BZSt) provides the wage tax deduction data (ELStAM), and your employer retrieves it each month (section 39e EStG). This is why wage tax can vary, and you can see it on your payslip. This guide does not calculate your wage tax, because it depends on your tax class and allowances.
When is a tax return especially worthwhile?
- You worked only part of the year, for example after finishing your studies or before a stay abroad.
- You had several employers or changed jobs during the year.
- You commute a long distance, so that the commuting allowance goes beyond 1,230 euros.
- You had larger costs for training, work equipment or a move for professional reasons.
Moving closer to your workplace changes the commuting allowance once your first place of work changes. Check this in the year of the move, because both routes may be affected.
Related guides
- Loss Carryforward in Studies: Tax Return Step by Step
- Is a Scholarship Taxable? Tax and Social Insurance
- Tax return for students: get your money back (in German)
- Side jobs and taxes (in German)
Sources: section 9a EStG, employee lump sum (accessed October 2026); section 9 EStG, commuting allowance (accessed October 2026); section 149 AO, filing deadlines (accessed October 2026); section 169 AO, assessment period (accessed October 2026).
Last updated: October 2026. This guide is general information, not individual advice.
