Family Benefits in Germany 2026 – All Changes at a Glance
Updated: May 2026. With the Tax Development Act (Steuerfortentwicklungsgesetz, passed on 19 December 2024 and in force since 1 January 2026), several family benefits were raised. This guide pulls together every relevant change with concrete amounts, legal references, and practical examples — useful whether you have lived in Germany for years or arrived recently and are mapping the system for the first time.
Legal basis: the Tax Development Act 2026
The Tax Development Act (Federal Law Gazette I 2024 No. 412) mainly amends the Income Tax Act (Einkommensteuergesetz, EStG) and the Federal Child Benefit Act (Bundeskindergeldgesetz, BKGG), and adjusts the basic income support law. Its main aim: align family-related amounts with inflation and stabilize the tax-free subsistence minimum for children. Unlike the 2023 Inflation Adjustment Act, the legislator forgoes sweeping structural reforms in 2026 — the changes follow a principle of measured continuation.
Kindergeld: +€4 per child per month
Kindergeld — Germany's universal child benefit — rises from €255 (2025) to €259 per child per month (§ 66 EStG). The increase applies equally to all children, regardless of order or number. No new application is needed; the Familienkasse (the family benefits office) raises the amount automatically from January 2026.
| Year | Kindergeld | Annual amount per child | Change vs. prior year |
|---|---|---|---|
| 2020 | €204–235 (tiered) | €2,448–2,820 | — |
| 2021 | €219–250 (tiered) | €2,628–3,000 | +€15 |
| 2022 (from Nov.) | €250 (uniform) | €3,000 | +€0 |
| 2023 | €250 | €3,000 | +€0 |
| 2024 | €250 | €3,000 | +€0 |
| 2025 | €255 | €3,060 | +€5 |
| 2026 | €259 | €3,108 | +€4 |
For a family with two children, that means +€96 per year compared with 2025; with three children, +€144.
Child tax allowance: €6,828 plus BEA €2,928 = €9,756
The basic child tax allowance (Kinderfreibetrag) rises to €6,828 per child per year (from €6,612). The BEA allowance for care, upbringing, and training needs stays unchanged at €2,928. Total allowance under joint assessment: €9,756 per child. Under separate assessment, each parent gets half: €4,878.
The comparison test (Günstigerprüfung) by the Finanzamt (tax office) is done automatically in your income tax return. The crossover point at which the allowance beats the paid-out Kindergeld (€3,108 a year) lies at taxable income from roughly €70,000 (married couples, jointly assessed) or €55,000 (separately assessed). Our comparison-test calculator works out the details.
Kinderzuschlag: maximum €297 per child per month
The maximum child supplement (Kinderzuschlag) rises to €297 per child per month (§ 6a BKGG), up from €292. The tapering rate (45 cents per euro of income above the upper income limit) stays unchanged. The minimum income in 2026 remains €900 (couples) or €600 (single parents). For a family with two children and low income, the maximum supplement can therefore reach €594 per month — on top of Kindergeld.
Elterngeld: income limit stable at €175,000 taxable income
The income limit of €175,000 in taxable income in force since 1 April 2025 remains unchanged in 2026. It applies uniformly to couples and single parents. Anyone exceeding this limit in the year before birth has no entitlement to Elterngeld (the parental allowance). The maximum amounts also stay stable: €1,800 Basic Elterngeld, €900 ElterngeldPlus, €75 minimum (Plus). The sibling bonus (+10%, at least €75) and the multiples supplement (+€300 Basic / +€150 Plus per additional child) remain structurally the same.
Maintenance advance: amounts unchanged
The amounts under the Maintenance Advance Act (Unterhaltsvorschussgesetz, UhVorschG) stay stable in 2026:
| Age group | Maintenance advance/month |
|---|---|
| 0–5 years | €227 |
| 6–11 years | €299 |
| 12–17 years | €394 |
An adjustment occurs only when the minimum maintenance under the Düsseldorf Table rises. For 2026 the Federal Ministry of Justice has announced no adjustment.
Düsseldorf Table 2026
The 2026 version of the Düsseldorf Table (the reference schedule for child maintenance) shows no significant changes in minimum maintenance versus 2025. Tier 1 (up to €2,100 adjusted net):
| Age group | Minimum maintenance 2026 |
|---|---|
| 0–5 years | €482 |
| 6–11 years | €554 |
| 12–17 years | €649 |
The self-retention amount remains €1,450 for those in work and €1,200 for those not working. The offset of half the Kindergeld (€129.50) is unchanged.
Single-parent relief amount: €4,260 per year
The relief amount (Entlastungsbetrag) under § 24b EStG remains €4,260 per year in 2026 for the first child. For each additional child in the household, €240 per year is added. The amount is automatically taken into account via tax class II. Single parents still listed under tax class I should apply to the Finanzamt to switch to class II — the annual benefit, depending on income, can be €600 to €1,500 in tax savings.
Maternity benefit: no changes
The ceiling of €13 per day for the health insurer's share and the one-off payment of €210 for the privately insured via the Federal Office for Family Affairs and Civil Society Tasks (BAFzA) stay stable in 2026. The employer's contribution is still measured by the difference between net pay and the insurer's share of €13 per day.
Education and Participation Package (BuT)
The rates of the Education and Participation Package stay stable in 2026:
- School supplies: €130 at the start of the school year + €65 for the second half = €195/year
- Club membership: €15/month
- School lunch: full cost coverage minus €1 personal contribution
- Class trips: full cost coverage
- Learning support: where need is demonstrated
Bürgergeld standard rates 2026
The Bürgergeld standard rates (basic income support) were raised slightly on 1 January 2026:
| Group | Standard rate 2026 |
|---|---|
| Single / single parent | €563 |
| Couples (per person) | €506 |
| Adults in a benefit unit | €451 |
| Adolescents 14–17 years | €471 |
| Children 6–13 years | €390 |
| Children 0–5 years | €357 |
The adjustment is based on the indexation formula of § 28a SGB XII (a mixed index of price and wage development).
Worked examples: what do the changes mean in practice?
Case 1: the Wagner family (Bremen, 2 children, middle income)
The Wagners have a taxable income of €65,000 (joint assessment) and two children (aged 4 and 7).
- Kindergeld 2025: 2 × €255 × 12 = €6,120
- Kindergeld 2026: 2 × €259 × 12 = €6,216 (+€96)
- Child tax allowance: not more favorable (marginal rate below 32%)
- Total benefit: +€96 per year
Case 2: the Hoffmann family (Munich, 1 child, high earners)
The Hoffmanns are taxed on €145,000 (joint assessment), with one child (aged 9).
- Kindergeld 2026: €3,108
- Child tax allowance 2026: €9,756 × 42% marginal rate = €4,098 tax saving
- Comparison test: the allowance is €990 more favorable than Kindergeld
- Total benefit 2026: +€990 versus Kindergeld
Case 3: Ms. Becker (Dresden, single parent, 1 child aged 3, receiving the child supplement)
Ms. Becker earns €1,480 net, with a daughter of nursery age.
- Kindergeld 2026: €259
- Child supplement (calculated): approx. €230
- Relief amount (tax class II): €4,260/year ≈ €355/month tax advantage
- Housing benefit additionally possible
- Total monthly family benefits: around €850 — an improvement of about €7 over 2025
What happens if …
- … I received Kindergeld in 2025 — must I reapply for 2026? No. The increase applies automatically from January 2026.
- … I was just over €175,000 taxable income in 2025? Then there is still no Elterngeld entitlement — the limit is absolute, not phased.
- … my child turns 25 in 2026? The Kindergeld entitlement ends at the end of the month of the 25th birthday. The 2026 increase applies only until then.
- … I receive Bürgergeld? The standard-rate increase applies automatically from January. Kindergeld is still counted in full against Bürgergeld.
- … I am entitled to the child supplement? The higher maximum (€297 instead of €292) is automatically considered in the next approval period.
Common mistakes when dealing with the 2026 changes
- Mistake 1: not checking your tax class. Anyone still listed under tax class I despite being a single parent forfeits several hundred euros of tax benefit per year.
- Mistake 2: trying to apply for the child tax allowance manually. Not necessary — the tax office checks automatically. All that matters is the child annex (Anlage Kind) in your tax return.
- Mistake 3: assuming the Elterngeld limit is dynamic. The €175,000 taxable income is a hard ceiling. Just one euro over leads to complete loss of entitlement.
- Mistake 4: missing the child-supplement renewal. The higher 2026 maximum only reaches you if the entitlement continues without a gap.
What does this mean for your family?
A family with two children receives in 2026:
- Kindergeld: 2 × €259 = €518/month (+€8 versus 2025)
- Annual amount: €6,216 instead of €6,120 (+€96/year)
- If receiving the child supplement: an additional up to +€10 from the higher maximum
For parents with three children on Bürgergeld, the Kindergeld increase, slightly adjusted standard rates, and stable housing-cost coverage add up to about €25–35 more monthly budget. Even modest adjustments become noticeable that way.
Check the individual impact with calculators
If you want to know how the 2026 changes affect your own situation, use our free calculators. The Kindergeld calculator shows the annual amount per child. The Kinderzuschlag calculator determines the likely child supplement based on income. For clarity across all benefits, use the family benefits check for a complete calculation. A compact amounts overview is in our guide to all family benefits 2026.
Last update
Updated: 24.05.2026. All amounts are based on the Tax Development Act of 19 December 2024, the announcements of the Federal Ministry of Justice on the Düsseldorf Table, and the annual notices of the Familienkasse. Changes during the year remain possible — binding information is provided by the responsible authorities.