Work-Related Expense Flat Rate for Students: What It Gives You

The work-related expense flat rate (Werbungskostenpauschale) is the amount the tax office recognises for employees without requiring receipts. Students with a part-time job often ask whether collecting receipts is worth the effort. The answer depends on how high your actual expenses are over the year.

The most important points

• The flat rate is 1,230 euros per year (section 9a EStG, status 2026).
• You do not need to submit receipts to receive the flat rate.
• Your actual work-related expenses only give you an advantage if they exceed the flat rate.
• For working students, travel to the workplace and work equipment are the most common items.
• An increase for 2027 is under discussion, but no amount has been enacted.

What exactly is the flat rate?

Work-related expenses are costs that serve to earn, secure or maintain income from employment. These include travel to work, work equipment and specialist literature. The employee flat deduction under section 9a EStG replaces the need to prove these costs up to 1,230 euros.

That means: if your work-related expenses are below 1,230 euros, you still receive the flat amount. You lose nothing, even if you kept no receipts.

When do your own work-related expenses help?

Only when your actual work-related expenses exceed 1,230 euros do they reduce your taxable income. You then need to prove the excess with receipts or at least document it in a traceable way.

The table shows that small expenses add no value. Whether keeping receipts pays off depends only on the amount you spend, not on your income.

Worked example for a working student

Assumption: You work as a working student at a workplace 15 kilometres from home and drive your own car on 150 working days. You also buy specialist books for 180 euros.

1. The commuting allowance is 0.38 euros for each full kilometre, so 15 times 0.38 equals 5.70 euros per working day.
2. Over 150 working days this gives 855 euros in travel costs. Adding the 180 euros for books gives 1,035 euros in total.
3. This amount is below the flat rate of 1,230 euros. The tax office therefore applies the flat rate, and your receipts add no extra benefit.

The commuting allowance is set out in section 9 para. 1 sentence 3 no. 4 EStG and applies to the first place of work. For the question of travel to university, see our guide Deducting travel to university.

What changes in 2027?

An increase of the employee flat deduction has been announced for 2027. No figure has been enacted yet. Plan with the 1,230 euro value for now and follow developments until a law is passed.

Tax rules for students and career starters also change more often than people expect. You can find an overview of the changes in the hub Taxes 2027.

Typical work-related expenses

Typical work-related expenses include travel to the workplace, specialist literature, work equipment and job application costs. Further training may also count. What matters is that the expense is work-related and not used mainly for private purposes.

A laptop or phone can be deductible in part if you use it for your job. The split must be plausible. See our guide Laptop and tablet in your studies: what you can deduct (in German).

Living costs such as rent, food and leisure are not work-related expenses. Costs linked to your studies themselves are not automatically accepted either, but are assessed according to how the training is classified.

Checking the flat rate each year

Because the amounts change, it is worth checking the flat rate every year. The announced increase for 2027 shows why. Compare the figure in the official tax text with the value you planned with, rather than relying on older articles.

A simple habit helps: note your work-related expenses in a small table during the year. When the return is due, you can see at a glance whether the total is above the flat rate.

Timing matters as well. Costs incurred in December count for the current year, while a purchase in January belongs to the next return. Keeping this in mind lets you plan larger purchases within the year more sensibly.

It also helps to know which expenses are typically accepted for part-time work. Travel, work clothing that is specific to the job, and literature for the job are the usual items. Keep the receipts for these, even when you expect the total to stay under the flat rate, because the situation can change in later years.

Frequently asked questions

Do I need receipts if I use the flat rate?

No. The flat rate is applied without proof. You only need receipts if your actual work-related expenses exceed 1,230 euros and you want to claim the excess.

Does the flat rate apply to minijobs?

The flat rate applies to income from employment. Whether a minijob needs separate treatment depends on the wage tax applied by the employer. Check the wage tax certificate you receive.

Does the flat rate affect BAföG?

BAföG calculations use their own allowances and deductions for income, which differ from the tax assessment. The competent office at the Studierendenwerk explains the calculation in individual cases.

Is the flat rate counted twice with two employers?

The flat rate is applied once per person in the assessment, not once per employer. Several wage tax certificates therefore do not add up to several flat rates.

Next steps

1. Collect your expenses for travel, work equipment and specialist literature over the year.
2. Compare the total with 1,230 euros.
3. If it is higher, enter the receipts in your tax return. If it is lower, the flat rate is enough.

Related articles

• Taxes 2027 for students and career starters: overview
• Tax return without a tax advisor: is it worth it for students?
• Deducting travel to university: is the commuting allowance available?
• Tax checklist for your first job: which documents you need (in German)

Sources: Section 9a EStG, employee flat deduction (accessed November 2026), Section 9 EStG, commuting allowance (accessed November 2026)

Last updated: November 2026. This guide is general information, not individual advice.