The child allowance for 2027 (Kinderfreibetrag) is not yet fixed. The government draft of the Income Tax Reform Act 2027 (Einkommensteuerreformgesetz 2027) sets 10,056 euros per child for jointly assessed parents. In 2026, the amount is 9,756 euros. The 2027 figure is not yet enacted law.
Short answer: For 2026, the child allowance for jointly assessed parents is 9,756 euros per child (3,414 euros subsistence allowance and 1,464 euros care allowance per parent, section 32(6) of the Income Tax Act, EStG). The government draft of the Income Tax Reform Act 2027 sets 10,056 euros. The law has not yet been passed. Last updated: November 2026.
The most important points
- For 2026, each parent receives a child allowance of 3,414 euros and a care allowance of 1,464 euros.
- For jointly assessed parents, the amounts double, which gives 9,756 euros per child in 2026.
- The government draft for 2027 sets 10,056 euros for both parents together, an increase of 300 euros.
- The 2027 figure is a government draft from 2 September 2026, not enacted law.
- The figure of 6,828 euros that appears in some overviews covers only the subsistence part for both parents.
How high is the child allowance for 2026?
The child allowance has two components. One covers the subsistence needs of the child (sächliches Existenzminimum), the other the care, upbringing or training needs (Betreuungs-, Erziehungs- oder Ausbildungsfreibetrag). Section 32(6) EStG sets both amounts per parent, and the amounts double when the child is related to both parents. The table shows the values for 2026.
| Component | per parent | both parents together |
|---|---|---|
| Child allowance (subsistence needs) | 3,414 euros | 6,828 euros |
| Care, upbringing or training allowance | 1,464 euros | 2,928 euros |
| Total per child and year | 4,878 euros | 9,756 euros |
The source is section 32(6) EStG. The statute was retrieved without a year, but the amounts correspond to 2026. The totals are calculated from the individual amounts.
The table shows the values for one child. Section 32(6) EStG applies the deductions for every child to be taken into account, so with several children the amounts are applied accordingly for each child. Whether a child qualifies depends on the conditions of section 32 EStG, in particular the age limit.
What does the government draft provide for 2027?
The Federal Cabinet adopted the draft of the Income Tax Reform Act 2027 on 2 September 2026. It sets higher values for 2027 and 2028. The table separates current law from what the draft provides.
| Year | Total per child, both parents | Status |
|---|---|---|
| 2026 | 9,756 euros | current law (section 32(6) EStG) |
| 2027 | 10,056 euros | government draft, Cabinet 2 September 2026 |
| 2028 | 10,236 euros | government draft |
The difference between 2026 and 2027 is 300 euros. The figures come from the publication of the Federal Government. The available sources do not give a dated record of how the draft has changed in the Bundestag or Bundesrat.
Parents who plan around the 2027 value face some uncertainty until the law is published. The draft can still change during the parliamentary procedure.
Worked example: what the difference means
Assumption: two parents are jointly assessed and have one child. The allowance then rises from 9,756 euros to 10,056 euros, which is 300 euros more. How far the allowance reduces your tax depends on your personal tax situation, which this guide does not know. For an actual calculation, use the tax calculator of the Federal Ministry of Finance at bmf-steuerrechner.de.
- Set out your income situation for 2027, meaning the income of both parents and the number of children.
- Apply the allowance from the table, per child, for jointly assessed parents.
- Have the effect on your tax calculated with the online calculator or the tax office instead of estimating it yourself.
- Check the amount again once the statute is published in the Federal Law Gazette (Bundesgesetzblatt).
Frequently asked questions
How high is the child allowance for 2027?
The government draft sets 10,056 euros for both parents together per child and year. According to the available sources, this value is not yet enacted law. The published statute will be decisive.
Why do some sites mention 6,828 euros?
The figure 6,828 euros results from the subsistence part for two parents, that is 2 times 3,414 euros. The care, upbringing and training allowance comes on top. Together they give 9,756 euros for 2026.
Do I get the allowance as a single parent?
If parents are not jointly assessed, the child allowance can be transferred on application to the parent who mainly meets the maintenance obligation. The conditions for the transfer are set out in section 32(6) EStG. The tax office can explain the details for your case.
Do I have to apply for anything?
Whether an application is needed depends on how the allowances are taken into account for you. A transfer to the other parent is possible only on application. The tax office gives a binding answer for your situation.
Can the 2027 amount still change?
Yes. A government draft can be amended during the parliamentary procedure. Wait until the law is published before you adopt the final amount instead of deriving it from a draft.
What to do now
- Plan with 9,756 euros per child for 2026 if the parents are jointly assessed, and with 4,878 euros per parent.
- After the Income Tax Reform Act 2027 is published, check the final amount in the Federal Law Gazette.
- If the parents are assessed separately, ask the tax office whether a transfer under section 32(6) EStG makes sense.
What the allowance means for students with children
Students can also be parents, and for them the allowance matters mainly when the child lives in the household and the parents’ income affects taxation. The allowance is a tax question, while child benefit (Kindergeld) is a separate payment. The two are often mentioned together but are not the same.
Child benefit (Kindergeld) is 259 euros per child and month for 2026 under section 66 EStG. It is a different quantity from the allowance and is explained in its own guide. If you want to compare both, ask the tax office which calculation applies to your situation.
Why the allowances change
The child allowance is linked to the subsistence minimum of a child. If the value changes, this happens through legislation, not through an administrative decision. For planning, use the amount of the current year as long as no new law has been published, and check the change once it has been decided.
Related guides
- All 2027 tax guides at a glance: https://academycon.de/ratgeber/was-aendert-sich-2027-steuer/ (in German)
- Child Benefit During Studies and Master’s: Rules and Limits
- Child Benefit for Students: Eligibility and Application
- Taxes for Students: When You Pay and When You Do Not
- Tax return 2026 deadlines
Sources: Income Tax Act (Einkommensteuergesetz) section 32, gesetze-im-internet.de (in German, status: 2026), Government draft of the Income Tax Reform Act 2027, bundesregierung.de (in German, status: 2 September 2026), Income Tax Act (Einkommensteuergesetz) section 66, gesetze-im-internet.de (in German, status: 2026).
Last updated: November 2026. This guide is general information, not individual advice.
