Calculator · D.6

Single Parent Tax Relief Calculator 2026

Calculate the Entlastungsbetrag under § 24b EStG — €4,260 base amount, €240 per additional child. Includes optional estimated tax saving.

€4,260

Base amount (1st child)

+€240

Per additional child

2026

Data as of

Calculate tax relief

Input

Number of children with Kindergeld in the household

Children for whom you receive Kindergeld and who live in your household

1child

Taxable income (zvE) — optional

Annual amount in euros. Leave blank to calculate the relief amount only.

€

FAQ — 05

Frequently Asked Questions: Single Parent Tax Relief 2026

Q.01How much is the Entlastungsbetrag für Alleinerziehende in 2026?

In 2026 the Entlastungsbetrag amounts to €4,260 per year for the first child (§ 24b para. 2 s. 1 EStG). For each additional child the amount increases by €240 (§ 24b para. 2 s. 2 EStG). This means €4,500 for two children, €4,740 for three children, and so on.

Q.02Who is entitled to the single parent tax relief?

Single parents (Steuerklasse II) are entitled if they live in a common household with at least one child for whom they receive Kindergeld or a Kinderfreibetrag, and no other adult is registered with their primary residence in that household (§ 24b para. 3 EStG). Exceptions apply for household members who receive care benefits.

Q.03How do I claim the Entlastungsbetrag?

The Entlastungsbetrag is either applied automatically via tax class II (reducing monthly wage tax) or claimed through the annual income tax return (Anlage K). To obtain tax class II, submit an application to your local Finanzamt.

Q.04Can I claim the relief if my child alternates between two households?

If both parents live in separate households and the child alternates between them (Wechselmodell), generally only one parent can claim the Entlastungsbetrag. Unless a different application is filed, it is normally the parent who receives the Kindergeld.

Q.05What happens to the relief if a partner moves in?

If another adult registers their primary residence in your household, entitlement to the Entlastungsbetrag ends from the following month. Exceptions apply for, e.g., adult children who receive their own Kindergeld or for care-dependent persons. You are required to notify your Finanzamt of any change in household circumstances.

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— Editorial

Redaktion Faktencheck

Source Verification & Editorial Quality Assurance

Before every release, our fact-check team reconciles the core figures — Kindergeld rate, Elterngeld thresholds, Kinderzuschlag tiers, Düsseldorfer Tabelle — with the latest official publications. Every cent shown in a calculator is traceable to a specific statute or agency notice.

Fact-checked by:Redaktion Faktencheck — Source Verification & Editorial Quality Assurance

Last reviewed:May 2026

Researched and editorially reviewed. Not legal advice within the meaning of § 2 RDG.

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