The home office flat rate 2026 (in German: Homeoffice-Pauschale) is a small tax deduction that is easy to overlook in a first job. If you work from home for your job, you can claim it for each qualifying day. This guide explains the rules, works through the maximum amount and shows when the flat rate actually makes a difference.
In short: For each calendar day on which you work only from home for your job, you can deduct 6 euros, up to 1,260 euros a year (section 4 para. 5 sentence 1 no. 6c of the German Income Tax Act, EStG). A condition is that no other workplace is permanently available to you for your work. The statutory text sets no expiry date (as of October 2026).
The most important points in brief
- 6 euros per home office day, up to 1,260 euros a year in total.
- The flat rate is deductible only if no other workplace is permanently available to you.
- It is a deduction in your tax return. Your employer does not deduct it from your pay.
- It has an effect only if your work-related expenses in total exceed the employee lump sum.
- A home office room follows its own rules, with different conditions.
The rule in detail
The daily flat rate is set out in section 4 para. 5 sentence 1 no. 6c EStG. It applies to each calendar day on which you carry out your work exclusively in your home. If you travel to your workplace on that day, the day does not count. The flat rate depends on days, not hours, so the same applies to part-time work.
The condition is that no other workplace is permanently available for your work. If your employer provides a fixed desk in the office, the flat rate generally does not apply. If you plan to work from home, clarify this during probation and have the arrangement confirmed in writing.
If you have a home office room, its costs can be claimed under no. 6b of the same provision. Stricter conditions apply, above all that the room must be the centre of your professional activity. For many new employees the daily flat rate is the simpler route, because no share of rent or utilities has to be calculated.
The statutory text on gesetze-im-internet.de sets no expiry date for the daily flat rate (accessed October 2026). Before you file your return, still check the current guidance of the tax authorities for any changes to the amounts.
Worked example: when the maximum applies
Assumption: You work exclusively from home on 220 days a year. That gives 220 times 6 euros, which is 1,320 euros. Only the maximum of 1,260 euros can be deducted.
| Home office days in the year | Calculation | Deduction in the tax return |
|---|---|---|
| 100 | 100 x 6 euros | 600 euros |
| 150 | 150 x 6 euros | 900 euros |
| 210 | 210 x 6 euros | 1,260 euros (maximum reached) |
| 250 | 250 x 6 euros = 1,500 euros, capped | 1,260 euros |
How much of this reaches you depends on your personal tax rate. The deduction reduces your taxable income. It is not a payment from the state.
When the flat rate really helps
Your employer does not deduct the flat rate. You claim it as work-related expenses in your tax return. If your work-related expenses in total stay below the employee lump sum, only the lump sum is taken into account. Only once the total is above it does each additional euro count, including the home office flat rate.
New employees often have few other work-related expenses, such as travel costs or specialist literature. If the total still stays below the lump sum, the home office flat rate brings no extra benefit. Calculate before you file.
Counting home office days correctly
Which days count is often a puzzle in a first job. A typical hybrid week shows the logic:
| Day | Place of work | Counts for the flat rate? |
|---|---|---|
| Monday | office | No |
| Tuesday | exclusively at home | Yes |
| Wednesday | exclusively at home | Yes |
| Thursday | exclusively at home | Yes |
| Friday | day off | No |
Assumption: This week repeats itself. That gives 3 days a week, so 138 days over 46 working weeks and 828 euros. The 1,260 euro maximum is not reached in this case.
If you travel to a client or to a meeting at the company on a given day, that day does not count, because the work is not carried out exclusively at home. Holiday and sick days do not count either, since no work is done at home on those days.
Common misunderstandings
- The flat rate is not a fixed monthly amount. It depends on the actual home office days.
- Travel to your workplace is covered by the commuting allowance (Entfernungspauschale) and must be considered separately.
- A home office agreement in the contract is not enough on its own. What counts is the days on which you actually work from home.
How to proceed in your tax return
- Count your home office days using a calendar or your work records.
- Check whether you travelled to your workplace on any of those days and exclude those days.
- Enter the total, up to 1,260 euros, as work-related expenses.
- If in doubt, have your figures checked by a tax advice association (Lohnsteuerhilfeverein) or a tax adviser.
Frequently asked questions
Do I need proof of my home office days?
Keep a calendar of home office days so that you can back up your figures. The tax office can ask for evidence, such as work records or emails from those days. A running list from your first working day is the easiest approach.
Does the flat rate also apply to part-time work?
Yes. It depends on the calendar days on which you work from home, not on the number of hours. A day with only two hours of work at home counts in the same way as a full working day.
Can I combine the daily flat rate with a home office room?
That depends on your situation, because the two rules have different conditions. A tax adviser or a tax advice association can check whether both are relevant for you.
Do I have to apply for the flat rate every year?
You claim the flat rate through your tax return for each calendar year. Whether it applies in a given year, and which amounts to use, depends on the law for that year.
Related guides (in German)
- Steuerklasse beim Berufseinstieg
- Erste Gehaltsabrechnung verstehen
- Nettogehalt 2026 als Berufseinsteiger
- Überstunden beim Berufseinstieg
- Steuerliche Vorteile im Studium (in German)
Sources: Section 4 para. 5 EStG, work-related expenses, nos. 6b and 6c (German law, accessed October 2026).
Last updated: October 2026. This guide is general information, not individual advice.
