Field help: (2024) Accommodation expenses

Enter your actual accommodation costs at the place of work here.

These include in particular:

• Rent including utilities, also for furnished flats
• Cleaning and maintenance of the flat
• Second home tax
• Renovation and maintenance costs
• Depreciation (AfA) for owner-occupied flats
• Interest on loans for financing the flat
• Incidental costs for property (e.g. service charges)
• Costs for garden or yard maintenance

The tax office recognises proven accommodation costs up to a maximum of 1.000 Euro per month as income-related expenses (§ 9 Abs. 1 Nr. 5 EStG). This limit only applies to accommodation within Germany.

For a double household abroad, the 1.000 Euro limit does not apply – the actual, proven costs are deductible provided they are necessary and reasonable. The upper limit is usually the local rent for a 60 m² flat.