Case 1
- Days in the year
- 365
- Weekend days
- 104
- Public holidays, Mon to Fri
- 10
- School holidays, Mon to Fri
- 60
- Days at school per week
- 5
- Days absent
- 0
- Extra trips
- 0
191days
Open with these valuesTeacher Commuting Days Calculator
191days
Result: 191 daysA full-time teacher with 104 weekend days, 10 weekday public holidays and 60 weekday school-holiday days is left with 191 travel days. German law grants the commuting allowance per day the workplace was actually visited, not by a flat figure — so the count is yours to justify, and the tax office decides.
The numbers at a glance
Held fixed: Days in the year 365, Weekend days 104, Public holidays, Mon to Fri 10, School holidays, Mon to Fri 60, Days at school per week 5, Days absent 0.
| Extra trips | Result (days) |
|---|---|
| 0Your value | 191 |
| 2 | 193 |
| 4 | 195 |
| 6 | 197 |
| 8 | 199 |
| 10 | 201 |
| 12 | 203 |
| 14 | 205 |
Worked examples
Case 2
- Days in the year
- 365
- Weekend days
- 104
- Public holidays, Mon to Fri
- 10
- School holidays, Mon to Fri
- 60
- Days at school per week
- 3
- Days absent
- 2
- Extra trips
- 1
114days
Open with these valuesCase 3
- Days in the year
- 366
- Weekend days
- 104
- Public holidays, Mon to Fri
- 11
- School holidays, Mon to Fri
- 62
- Days at school per week
- 5
- Days absent
- 15
- Extra trips
- 3
177days
Open with these valuesHow it's calculated
days = round((year − weekends − holidays − vacation) × d/5 − absent + extra)
- StepStart from the calendar year and subtract weekends, weekday public holidays and weekday school holidays.
- StepScale by your days at school per week; a three-day post keeps three fifths.
- StepSubtract days you were absent, then add trips on days you would normally be off.
- ResultKeep a record that supports the number before you enter it.
What this number means
German income tax law grants the commuting allowance, the Entfernungspauschale, for each working day on which the employee actually visits the primary place of work. Since the 2026 assessment period it is 0.38 euro per full kilometre of the one-way distance, from the first kilometre, capped at 4500 euro a year unless a car of your own is used. What the law does not do is fix how many such days a teacher has. That number depends on the state, on the year, on the timetable and on absences, and this page only performs the subtraction chain for you. The order matters. Weekends, weekday public holidays and weekday school holidays come off the calendar year first; the resulting school days are then scaled by the days you are at school per week; only afterwards do your own absences come off and extra trips get added. Scaling a part-time post before subtracting sick days would shrink those sick days by the same fraction and quietly overstate the result. Two cautions. School holidays are not automatically days without a trip, and days on which you travelled to school during them belong in the extra-trips field. And the figure is not a claim the tax office has to accept: it decides, it may ask for evidence, and this page is a counting aid rather than tax advice.
What the statute actually says
Section 9 paragraph 1 sentence 3 number 4 of the Einkommensteuergesetz grants the allowance for each working day on which the employee visits the primary place of work. From the 2026 assessment period it is 0.38 euro per full kilometre from the first kilometre, capped at 4500 euro a year unless you use your own car.
The tax office decides, not this page
There is no statutory flat number of travel days for teachers, and the count you enter is a factual claim you may be asked to support. This is a counting aid and not tax advice.
Order of operations changes the answer
The part-time share applies to school days, never to your own absences. Subtracting two sick days after the three-fifths scaling gives 114 days; doing it the other way round gives 115.
Use your own state's calendar
Weekday public holidays and school holiday lengths differ by federal state and by year, so the presets here are only a starting point. The Kultusministerkonferenz publishes the holiday calendars for every state.
Commonly misread
Teachers may claim the standard 230 commuting days.
That rough figure describes a five-day office year without long closures. School holidays cut the count to roughly 190 days for a full post.
School holidays are always days without a trip.
Preparation days, exam supervision and conferences during the holidays are trips like any other. Enter them in the extra-trips field.
A half post means half of 230 days.
The share applies to actual school days, not to a generic office year, and your own absences come off afterwards at full size. From a 191-day base, three days a week gives 115.
Reference table
| Days at school per week | Share | Travel days from a 191-day base |
|---|---|---|
| 5 | 5/5 | 191 |
| 4 | 4/5 | 153 |
| 3 | 3/5 | 115 |
| 2 | 2/5 | 76 |
| 1 | 1/5 | 38 |
Questions
Is there an official number of commuting days for teachers?
No. The Einkommensteuergesetz grants the allowance per working day on which the workplace was actually visited, and it names no flat figure for any profession. The count is a factual statement you make in your return.
How much is the Entfernungspauschale worth per day?
From the 2026 assessment period it is 0.38 euro for each full kilometre of the one-way distance between home and the primary place of work, from the first kilometre. The earlier split, with 0.30 euro up to kilometre 20, no longer applies.
Do trips during the school holidays count?
Yes, if you actually travelled to school on that day, for preparation, supervision or a conference. Put those days in the extra-trips field so they are added back after the holidays were subtracted.
Why subtract sick days after the part-time scaling?
Because a sick day is a whole missed trip, not a fraction of one. Scaling first and subtracting afterwards keeps the absence at full size, which is why a three-day post with two sick days lands on 114 rather than 115.
Will the tax office accept this number?
That is its decision, and it may ask for evidence such as a timetable or a calendar. This page counts days and is not tax advice.
Sources and last check
Information, not financial advice.