Deductions & Allowances in Germany
Standard deduction (estimated)
For 2026, an estimated standard deduction of €0 is used in this calculator's default estimate.
Key deductions and allowances in Germany
- Grundfreibetrag — the basic tax-free allowance
- Werbungskosten — income-related expenses such as commuting costs
- Sonderausgaben — special expenses like insurance premiums, church tax, and education costs
- Kinderfreibetrag (child allowance) or Kindergeld (child benefit)
Other categories worth checking
- Retirement / pension contributions
- Health insurance and medical expenses
- Dependent / family allowances
- Mortgage interest or housing-related relief
- Education expenses
- Charitable donations
- Business expenses (for self-employed filers)
Availability and limits for each category vary significantly by country and change from year to year. Confirm which deductions you're eligible for with Bundeszentralamt für Steuern / local Finanzamt or a local advisor.