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Volunteering: receiving an expense allowance tax-free

Anyone who volunteers in a club, in care or as a coach may receive an expense allowance for it, and up to certain amounts even free of tax and contributions. Two flat rates make this possible.

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For part-time activities as an instructor, trainer, carer or in nursing there is the instructor allowance; for other part-time activities in the nonprofit sector there is the volunteer allowance (§ 3 No. 26 / 26a EStG). Income up to these amounts is free of tax and social security contributions per year.
The condition is a part-time activity for a nonprofit organization or a legal entity under public law. The two flat rates can, under certain circumstances, not be combined for the same activity.

What you should do now

  1. 1

    1. Classify the activity

    Instructor, trainer or care activity (instructor allowance) or other volunteering (volunteer allowance)?

  2. 2

    2. Check the conditions

    Part-time and for a nonprofit or public institution?

  3. 3

    3. Use the flat rate

    Agree the expense allowance within the respective flat rate (tax-free).

  4. 4

    4. In the tax return

    Report higher amounts or several activities in the tax return if applicable.

Frequently asked questions

How much can I earn tax-free in volunteering?

Up to the amount of the respective flat rate: the instructor allowance applies to part-time activities as an instructor, trainer, carer or in nursing; the volunteer allowance to other part-time activities in the nonprofit sector (§ 3 No. 26/26a EStG). Income up to these amounts is free of tax and social security contributions per year.

Can I use both flat rates at the same time?

For one and the same activity, as a rule not. But if you carry out different eligible activities, you can, under certain circumstances, use the flat rates alongside each other. It is important that in each case it is a part-time activity for a nonprofit organization or a public institution.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.