Which Tax Years Can You Still Claim, and What Would Each One Return?
Put in one normal year of your Berlin job: gross pay, commute, office and home office days and the work costs you really had. The tool runs each open year’s official income tax formula from 2022 to 2025, shows how far your costs clear the flat employee allowance, and counts down to the 31 December 2026 deadline for 2022.
The tax formula for each year comes from § 32a of the income tax law. The distance allowance is 30 cents for the first 20 km and 38 cents from the 21st (2022 to 2025), the home office rate 5 euro a day in 2022 and 6 euro from 2023, the flat employee allowance 1,200 euro in 2022 and 1,230 euro from 2023. Social insurance is estimated at typical employee rates. Checked on 18 September 2026. It is an estimate for one person filing alone: only your Finanzamt decides.
Most Berlin commutes are too short to beat the 1,230 euro flat allowance on their own, which is why so many people never file. Home office days, a work laptop or your own ticket usually push you over. This tool shows each open year side by side.
Four years back, and 2022 closes first
If filing is voluntary for you, you can file up to four years back. The 2022 return has to reach your Finanzamt by 31 December 2026, 2023 by the end of 2027, 2024 by the end of 2028 and 2025 by the end of 2029.
Why a Berlin commute rarely does it alone
A 9 km commute on 200 office days is worth 540 euro at 30 cents a kilometre, less than half the 1,230 euro your employer already allowed for. If you paid your own ticket and it cost more, you can claim the ticket instead.
What pushes you over the line
Home office days at 6 euro each from 2023 (up to 1,260 euro a year), equipment you bought for work such as a laptop, work-related courses and union dues. Only the part of your costs above the flat allowance lowers your tax.
What this tool cannot know
It assumes one person filing alone with the same job every year. It leaves out married couples, second jobs, benefits such as Elterngeld, and special deductions. Use it to decide whether a year is worth filing, then let ELSTER or your Finanzamt calculate.