How much is the single-parent tax relief (Entlastungsbetrag) in 2026?

The relief in 2026 remains €4,260 per year for the first child in the household, plus €240 for each additional child. The amounts have been unchanged since the 2022 Annual Tax Act and act directly as an allowance that lowers your taxable income. With tax class II, the amount is automatically applied each month at the wage-tax deduction stage, so no separate claim in your tax return is needed. If you stayed in tax class I, you recover the relief through the Anlage Kind (the child annex) in your income tax return.

Who is entitled to the relief?

You are entitled if you are single and have at least one child in your household for whom Kindergeld or the child tax allowance is granted. Single means not married, not in a registered civil partnership, permanently separated, or widowed — and not sharing a household with another adult. Adult children without a Kindergeld entitlement living in the household destroy the claim, as does a live-in partner, a flatmate, or a lodger with a joint household economy.

How do I apply for tax class II?

You apply for the change at your responsible Finanzamt (tax office) using the form for a wage-tax reduction, which can also be completed online via Elster. You need a current registration certificate showing that only you and your children are registered at the household. You also submit a statutory declaration that you do not share a household with another adult. The new tax class takes effect from the month after your application and is automatically transmitted to your employer through the ELStAM electronic record system.

What happens to the relief if a new partner moves in?

The entitlement ends from the first full month in which the new partner permanently lives in the household. Even a marriage-like cohabitation without a marriage certificate is enough to destroy the single status. You are legally obliged to report the change to the tax office without delay. Failing to do so risks back-tax demands plus evasion interest of 6 percent per year. The change back to tax class I should be made promptly to avoid later corrections.

Do I still get the relief under a shared-custody model?

Yes. Under an equal shared-custody model with roughly half-and-half care, both separated parents can each claim half the relief — €2,130 per year. The condition is that the child is registered at both parents' addresses, as either a main or secondary residence, and actually lives regularly in both households. A written agreement on the split is strongly recommended, otherwise the tax office often demands proof. Increase amounts for additional children are split proportionally.

Does the relief also apply to foster children?

Yes, foster children in the household count for the relief just like biological children, as long as there is an entitlement to Kindergeld or the child tax allowance for them. That is normally the case when the foster child has been taken into the household on a lasting basis and the arrangement is designed for the longer term. Short-term emergency or weekend fostering is generally not sufficient. Proof is provided through the fostering agreement with the Jugendamt (youth welfare office) and the corresponding entry in the Kindergeld decision.

How does the relief affect Elterngeld (parental allowance)?

Not directly at all. Elterngeld is calculated on your net income before the birth, and that calculation reflects tax class II — and therefore the relief — like any other allowance. So if you switch to tax class II in good time, you have a higher net income and thus a slightly higher Elterngeld. Importantly, the tax-class change must be effective at least seven months before the month of birth, otherwise the old tax class is used in the Elterngeld calculation.

Can I claim the relief retroactively for earlier years?

Yes, retroactive claims are possible through the income tax return for the relevant years, as long as the four-year assessment period has not expired. In 2026 you can still file returns for 2022 to 2025 and enter the relief in the Anlage Kind. Tax assessments that are already final can only be changed if new facts emerge, such as a separation that was not previously declared. For voluntary tax returns with no filing obligation, the four-year limit applies.

Single-Parent Tax Relief 2026 – A Complete Guide to the Entlastungsbetrag

Last updated: May 2026. If you raise a child on your own in Germany, the tax system grants you a dedicated relief amount: the Entlastungsbetrag für Alleinerziehende (single-parent tax relief). In 2026 it is worth €4,260 for the first child plus €240 for each additional child living in your household. This benefit, set out in § 24b EStG (Section 24b of the German Income Tax Act, the Einkommensteuergesetz), lowers your taxable income directly. Depending on your marginal tax rate, it translates into a net monthly gain of roughly €90 to €160.

The legal basis: § 24b EStG in detail

The relief has been a permanent fixture of the income tax law since the 2015 assessment year. The governing provision is § 24b EStG as amended by the Tax Relief Act. Since the 2022 Annual Tax Act — and unchanged for 2026 — the following amounts apply:

Base relief amount: €4,260 per year for the first child
Increase per additional child: €240 per year for each further child in the household
Condition: at least one child belonging to your household under § 32 EStG, with entitlement to Kindergeld (child benefit) or the Kinderfreibetrag (child tax allowance)

The relief is applied monthly through tax class II (Steuerklasse II), as laid down in § 38b para. 1 no. 2 EStG. If you first meet the conditions during the year — say, after a separation or your partner moving out — you receive the relief on a pro-rata basis from the first full month in which the requirements were met.

What does "single" mean in the eyes of the law?

You count as a single parent for these purposes if you:

are not married and not in a registered civil partnership,
are widowed and have not entered a new partnership,
live permanently separated (definitively, at least since the separation year began),
and do not share a household with another adult.

According to case law from the Federal Fiscal Court (Bundesfinanzhof, BFH, ruling VI R 38/19), a shared household already exists if another adult regularly spends nights there and contributes to running the household. Adult children over 18 without their own Kindergeld entitlement are expressly treated as harmful to your claim — whereas children who still qualify for Kindergeld (in vocational training or studying, up to age 25) are not.

How much tax does the relief actually save?

The real saving depends on your personal marginal tax rate. Here are three realistic calculations:

Annual gross income	Marginal tax rate	Relief amount	Tax saved per year	Monthly benefit
€28,000	22 %	€4,260	€937	€78
€42,000	30 %	€4,260	€1,278	€107
€60,000	36 %	€4,260	€1,534	€128
€80,000	42 %	€4,260	€1,789	€149

If you also pay the solidarity surcharge (Solidaritätszuschlag) or church tax (Kirchensteuer), you benefit slightly more again, because both surcharges are calculated on top of the income tax.

Three case studies from advisory practice

Case 1: The Schneider family – freshly separated, one child

Ms Schneider separated from her husband in February 2026. She lives alone with her 6-year-old son in a rented flat in Hannover. Gross income: €38,500 per year.

February 2026: separation, husband moves out on 15 February
March 2026: first full month as a single parent
Tax class switched to II from April 2026 (application filed in March)
Pro-rata relief for 2026: €4,260 × 10/12 = €3,550
Marginal tax rate: around 28 %
Tax saved in 2026: approx. €994

A key point: even though the tax-class change only takes effect from April, the full pro-rata amount for March to December can be claimed in the 2026 income tax return via the Anlage Kind (the "child" annex to the tax return).

Case 2: The Yilmaz family – three children, long-term single parent

Ms Yilmaz has lived alone with three children (aged 12, 9 and 5) in Berlin since 2022. Annual gross income: €52,000.

Relief: €4,260 + €240 + €240 = €4,740
Marginal tax rate: approx. 32 %
Annual tax saving: €4,740 × 32 % = €1,517
The solidarity surcharge no longer applies to her in 2026 anyway
Church tax (here 9 % in Berlin): an extra €136 approximately
Total relief: around €1,653 per year, or €138 per month

Case 3: The Becker family – a new partner moves in

Ms Becker had been receiving the relief since 2023. In October 2026 her new partner moves permanently into the household.

January to September 2026: full relief = €4,260 × 9/12 = €3,195
From October 2026: no more relief
Obligation to notify the Finanzamt (tax office) within one month
Tax class switches back to I

Be careful: anyone who fails to report the change and files a tax return the following year with their old status risks a back-tax demand plus late-payment interest under § 233a AO (Section 233a of the German Fiscal Code, the Abgabenordnung).

Applying for tax class II: step by step

The simplest route to monthly relief is through tax class II.

Get the form: the "Antrag auf Lohnsteuer-Ermäßigung" (application for a wage-tax reduction) or the form for changing tax classes for spouses/single parents. Available online at elster.de.
Required proof: a registration certificate from the residents' registration office (Einwohnermeldeamt) showing that only you plus your child(ren) are registered at the household.
Statutory declaration: the application requires you to declare that you do not share a household with another adult.
Submission: in person, by post, or via Elster (the official online tax portal) to your responsible tax office.
Effective date: from the month following the application. Your employer automatically receives the new ELStAM entry (the electronic wage-tax deduction record).
Claiming for past months: only possible through the income tax return (Anlage Kind).

Comparison table: when do you get which relief amount?

Living situation	Relief amount	Note
Unmarried, 1 child in household	€4,260	Tax class II possible
Unmarried, 2 children in household	€4,500	+ €240 per additional child
Unmarried, 3 children in household	€4,740	–
Divorced, equal shared-custody model	Depends on application	Both parents can each receive half
Married, living separated	Pro-rata from month of separation	Separation must be definitive
Widowed	Full amount	Joint-assessment rate also applies in year of death + following year
Foster child in household	€4,260	Foster child counts like a biological child
Cohabiting couple (even without marriage)	€0	Entitlement lost entirely
Flatshare with another adult	€0	Even without a romantic relationship

What happens if… – five common special cases

…my child moves out to study? As long as Kindergeld entitlement persists (training or study up to age 25), the relief is preserved, provided the child is still registered with their main residence at your home. A secondary residence at the place of study does no harm.

…I share custody equally with my ex-partner? Both parents can each receive half of the relief (€2,130). The condition: the child is registered at both addresses and actually lives roughly half the time in each household.

…my adult son temporarily moves back in? If he is over 25 and Kindergeld no longer applies, the relief lapses from the first full month of his return. A transitional period of a few weeks is usually tolerated by the tax office, but a permanent shared household is not.

…I take in an adult as a lodger? A paying tenant in the same household also destroys the "single" requirement. It is different if there are clearly separate living units with their own entrance and bathroom.

…my ex-partner pays maintenance? The amount of maintenance has no effect on the relief. Even with full separation maintenance, the entitlement remains, as long as the other conditions are met.

Common mistakes when applying

Mistake 1: forgetting to change tax class. Many single parents stay in class I for years and only recover the relief through their annual tax return. That is legal, but bad for cash flow — they wait up to 18 months for money that would otherwise reach them monthly.

Mistake 2: not reporting a shared household. Letting a new partner move in without informing the tax office risks large back payments plus evasion interest of 6 % per year.

Mistake 3: no written shared-custody agreement. Divorced parents who want to split the relief should have a written agreement on the shared-custody model. Without it, disputes with the tax office are common.

Mistake 4: ignoring the pro-rata calculation in the year of separation. Someone who separates in July can only claim 6/12 of the relief — not the full annual amount. Many tax software packages do not ask about this.

Combining with other family benefits

The relief is granted independently of the following benefits:

Kindergeld (€259 per month in 2026)
Kinderfreibetrag (child tax allowance, €9,756 per child, subject to the Günstigerprüfung, the tax office's favourability check)
Unterhaltsvorschuss (advance maintenance payment, up to €394 per month in 2026, depending on age)
Kinderzuschlag (child supplement, up to €297 per month for low incomes)
Wohngeld (housing benefit, depending on need)

There is no offsetting. Using the full mix can noticeably stabilise your finances as a single parent. For more on choosing between Kindergeld and the child tax allowance, see the guide Kindergeld vs. child tax allowance; the exact amount of your Kindergeld entitlement is worked out by the Kindergeld calculator. For maintenance questions, the Düsseldorf Table calculator can help.

How does this differ from 2025?

The single-parent relief stayed the same in both 2025 and 2026: a €4,260 base amount per year plus €240 per additional child. Entry into ELStAM still works the same way, through the choice of tax class II. What has become cemented since the 2023 reform: the amount was raised back then from €1,908 to €4,260 — more than doubling — and that adjustment still stands.

One detail many people overlooked in 2025: the 2025 wage-tax statement showed, for the first time, a separate note confirming that the relief had been applied. That makes it easier to check, via the ELSTER portal, whether the tax office calculated the amount correctly. If you did not receive it retroactively for 2024 or 2025, you can still claim it through a voluntary income tax return — going back up to four years, so up to the end of 2028 for the 2024 tax year.

No changes to the relief itself are planned for 2026, but the basic tax-free allowance (Grundfreibetrag) was raised to €12,348 — an additional source of relief.

Practical tip: when to add the entry retroactively

If you did not have the relief entered in ELStAM during the current year — perhaps because the child was only registered with you partway through the year — you can still claim the full annual amount through your income tax return. What matters is the Anlage Kind plus an informal note on the main form. For future years it pays to file an application for a wage-tax reduction with the tax office; the relief will then be reflected monthly in your net pay.

Next steps

Check the favourability comparison of Kindergeld vs. the child tax allowance for your income situation.
Calculate your monthly Kindergeld 2026 for your family.
If the other parent pays no maintenance, also apply for the advance maintenance payment.
Read on about the adjusted net income for maintenance.

Single-Parent Tax Relief 2026 – The €4,260 Entlastungsbetrag Explained