The basic allowance (Grundzulage) in the Altersvorsorgedepot, a state-supported private pension depot in German, is calculated under a simple rule: 50 cents per euro of your own contribution up to 360 euros a year, and then 25 cents per euro up to 1,800 euros. If you want to check the allowance yourself, you only need your annual own contribution and these two steps.
Short answer: The basic allowance is 50 cents per euro of your own contribution up to 360 euros a year, which means at most 180 euros. Contributions between 360 and 1,800 euros add 25 cents per euro. In total, the allowance can reach at most 540 euros a year. A child allowance of up to 300 euros per child is planned on top. Status: November 2026, reform adopted, start expected on 1 January 2027.
The most important points at a glance
- The basic allowance is 50 cents per euro of your own contribution, up to 360 euros a year.
- The part between 360 and 1,800 euros receives 25 cents per euro.
- The allowance is capped at 540 euros a year.
- A child allowance of up to 300 euros per child is planned.
- The start bonus of 200 euros is paid only once, when you sign up before age 25.
Step by step: how to calculate the allowance
- Determine your own contribution for the calendar year, meaning the sum of all payments you want to have supported.
- Take the amount up to 360 euros and multiply it by 0.5.
- Take the amount above 360 euros, but no more than the part up to 1,800 euros, and multiply it by 0.25.
- Add both results and check whether you reach 540 euros or stay below.
- If the conditions apply, add the child allowance and the start bonus.
Worked example with a 1,000 euro contribution: the first 360 euros give 180 euros. The remaining 640 euros give 25 percent, which is 160 euros. The basic allowance is therefore 340 euros a year.
Which allowance do you receive at which contribution?
The table below shows typical examples. All values follow the stages described above and exclude the child allowance.
| Own contribution per year | Basic allowance per year | Calculation |
|---|---|---|
| 240 euros | 120 euros | 50 percent of 240 euros |
| 360 euros | 180 euros | 50 percent of 360 euros |
| 1,000 euros | 340 euros | 180 euros plus 25 percent of 640 euros |
| 1,800 euros | 540 euros | 180 euros plus 25 percent of 1,440 euros |
| 2,400 euros | 540 euros | Maximum reached, contributions above 1,800 euros are not supported |
The last row shows that paying in more than 1,800 euros does not increase the allowance further. This follows from the stages above, and you should check the details in the statutory text.
What does the child allowance add?
The child allowance is planned at up to 300 euros per child and year. It comes on top of the basic allowance. In one example with a child, an own contribution of 1,800 euros gives a basic allowance and a child allowance of up to 840 euros together in a year. The conditions for the child allowance, such as which child counts and who receives it, are set out in the law. An overview is in Altersvorsorgedepot Kinderzulage: 300 Euro pro Kind und Jahr (in German).
What role does the start bonus play?
The bonus of 200 euros is a one-off payment, not an annual allowance. It only comes into question if you sign up before your 25th birthday. Whether it is credited in the same year as the basic allowance, and how the provider shows it, should be stated in the contract. For the calculation, it therefore stays outside until you have checked the rules.
Does the allowance apply to everyone?
Whether you are entitled to the allowance depends on requirements set out in the law. A detailed overview is in Altersvorsorgedepot Zulage: Wer sie bekommen kann und wer nicht (in German). For the calculation in this article, we assume that you are entitled.
What the figures show over ten years
Assumption: you pay in 1,800 euros each year for ten years and receive the full basic allowance of 540 euros every year. That gives 18,000 euros of own contributions and 5,400 euros of basic allowance. The calculation only shows the support. Whether and how the balance grows depends on returns, which are not guaranteed. A child allowance would raise the total accordingly.
The same calculation with an own contribution of 360 euros a year gives 3,600 euros of contributions and 1,800 euros of basic allowance over ten years. The comparison shows how much the maximum amount matters for the allowance.
Frequently asked questions
When is the allowance paid?
The allowance is credited according to the rules of the provider and the responsible body. The exact procedure and deadlines are set out in the contract and the statute. Do not plan your monthly budget around an allowance that arrives on a specific date.
Do I still receive the allowance if I pay in less during the year?
Yes, the allowance is based on the own contribution in the year. If you pay in less, the allowance falls accordingly. A minimum payment may be set out in the contract or in the law, which you should check before signing up.
Is the allowance a return?
No. The allowance is state support on your own contribution. The returns of the depot depend on the investments. They can rise or fall, and a return guarantee does not exist in the standard depot as far as the information available to us shows.
How much does the allowance add up to over many years?
That depends on your contribution, the term and the returns. A projection with your own assumptions is shown in the article Altersvorsorgedepot Rechner: Was am Ende auf dem Konto steht (in German).
What about tax?
The allowance is not a tax refund. It is granted in addition to your own contribution. Whether the special expense deduction pays off more depends on your tax rate. The comparison is in Altersvorsorgedepot steuerlich absetzen: Zulage oder Sonderausgaben? (in German).
How to proceed now
- Determine your own contribution for the year and calculate the basic allowance using the two stages.
- Check whether you are entitled to a child allowance or the start bonus.
- Compare the result with the special expense deduction before you decide.
- Read the statutory text or ask the Deutsche Rentenversicherung before you sign a contract.
Related articles
- Altersvorsorge 2027: Der Überblick zu Depot, Frühstart-Rente und Riester (in German)
- Altersvorsorgedepot lohnt sich? Ab welchem Einkommen sich das Depot rechnet (in German)
- Altersvorsorgedepot steuerlich absetzen: Zulage oder Sonderausgaben? (in German)
- Altersvorsorgedepot Kinderzulage: 300 Euro pro Kind und Jahr (in German)
- Altersvorsorgedepot 2027: Förderung und Bonus für junge Leute (in German)
Sources: Bundesrat, Drucksache 206/26 on the Altersvorsorgereformgesetz (status 2026) and Deutsche Rentenversicherung, Altersvorsorgereformgesetz (status October 2026)
Last updated: November 2026. This guide is general information, not individual advice.
