Since the beginning of the new year, we have been receiving an increasing number of enquiries about the current regulations on travel expense accounting. The kilometre allowance in particular has repeatedly caused uncertainty. We would therefore like to clarify once again today what has actually changed in 2026 - and what remains the same.
Mileage allowance for business trips: No changes
The kilometre allowance (also known as the business trip allowance) will remain unchanged at €0.30 per kilometre in 2026. This rate applies to all business-related journeys made by private vehicle as part of business trips. Employers can reimburse their employees this flat rate tax-free without the need for detailed itemisation. This simplifies accounting and saves time for everyone involved.
Important: The kilometre allowance only applies to journeys in connection with business trips - e.g. customer visits, trade fairs or other business appointments outside the primary place of work.
Risk of confusion: commuter allowance vs. kilometre allowance
This is the most common mistake: the kilometre allowance is often confused with the commuter allowance (officially: distance allowance). The latter was increased to €0.38 per kilometre on 1 January 2026 - and this applies from the very first kilometre. However, this increase only applies to the daily commute between home and the first place of work.
Summary:
- Mileage allowance (business trips): €0.30/km - unchanged
- Commuter allowance (journey to work): €0.38/km - increased from 2026
We also briefly fell victim to this confusion at the beginning of the year. However, the calculation of travel expenses in the first week of January was corrected immediately. We have also adjusted our blog article on the topic of "2026 travel expenses" accordingly.
Official source for further information
For a detailed overview of all lump sums and changes in travel expense law, we recommend the official overview of the Federal Ministry of Finance. Techniker Krankenkasse has published a helpful summary that also refers to the BMF letter: 🔗 Reisekosten 2026: Overview of flat rates for employers
What has changed?
We already described in detail what has actually changed in December last year in the article "Travel expenses 2026".
Do you have further questions about implementation in your company? The SaaS.de team will be happy to support you with the integration into your travel expense management or clarify individual cases.