🤲 Volunteer and trainer's allowances 2026

€3,300 for trainers and €960 for volunteers per year, tax-free. What this means and what it does not cover.

trainer's allowance volunteer allowance § 3 Nr. 26 EStG § 3 Nr. 26a EStG expense allowance tax-free board remuneration

In brief

Anyone who works part-time for a non-profit association can receive money tax-free up to a limit.

Since 1 January 2026: trainer's allowance (Übungsleiterpauschale) €3,300 per year (for example for coaches, course leaders, carers). Volunteer allowance (Ehrenamtspauschale) €960 per year for other voluntary work, such as the board or treasurer. Before, it was €3,000 and €840.

These amounts are also free of social insurance contributions. For board remuneration: without a basis in the articles of association, no remuneration is allowed.

Step by step

Classify the activityAn activity from the list in § 3 Nr. 26 EStG (trainer, instructor, educator, carer or similar, artistic, care work) or other voluntary work (Nr. 26a)?
Check the articles of associationRemuneration for board members needs a basis in the articles (§ 27 Abs. 3 BGB).
Put the contract or agreement in writingDocument the activity, amount and period in a traceable way.
If exceeded, clarify payrollAn amount above the allowance is subject to tax and contributions, possibly a mini-job.

Deadlines

€3,300 per year

Trainer's allowance (part-time activity to promote non-profit purposes).§ 3 Nr. 26 EStG

€960 per year

General volunteering provision for part-time work in the service of a public-law legal entity or a privileged organisation.§ 3 Nr. 26a EStG

€275 / €80 per month

Guide value from the Minijob-Zentrale for monthly distribution (secondary source). The allowances are annual amounts, not monthly limits.Minijob-Zentrale, trainer's and volunteer allowance 2026

Watch out – common mistakes

The trainer's allowance (§ 3 Nr. 26 EStG) applies only to the listed activities (trainer, instructor, educator, carer or similar, artistic activity, care) in the service of a public-law legal entity or a privileged organisation. Nr. 26a is the general volunteering provision.
Both allowances cannot be used side by side for the same activity; for different activities they can be combined (§ 3 Nr. 26a Satz 2 EStG).
The allowance does not replace a check of whether this is employment (see the page on employees).
Update old contract templates that use €3,000 or €840.

In depth · legal basis, figures and practice – for advisers and professionals

Legal basis

§ 3 Nr. 26 EStG exempts from tax up to €3,300 a year income from part-time work as a trainer, instructor, educator, carer or comparable, from artistic activity or from caring for elderly, sick or disabled people in the service of a public-law legal entity or a privileged organisation; § 3 Nr. 26a EStG is the general volunteering provision (up to €960 a year). The increase to €3,300 and €960 was made by the Steueränderungsgesetz 2025 with effect from 1 January 2026 (law firm information, previously €3,000 and €840).

Social insurance

According to the Minijob-Zentrale and the specialist press, tax-free amounts under Nr. 26 and 26a are also free of contributions in social insurance. They are not counted towards the mini-job earnings limit (statement of the Minijob-Zentrale; the mini-job limit was €538 in 2024, €556 in 2025 and is €603 in 2026, § 8 Abs. 1a SGB IV).

Application

The allowances are annual amounts; the distribution into €275 and €80 per month is only a guide value (Minijob-Zentrale). Combining them is excluded for the same activity, possible for different activities (§ 3 Nr. 26a Satz 2 EStG). Clarify delimitation and evidence with a tax adviser.

Who is responsible

Competent tax office (tax)
Minijob-Zentrale / health insurance fund (social insurance)
Tax adviser

Quick questions

Worum geht es bei „Volunteer and trainer's allowances 2026“?

€3,300 for trainers and €960 for volunteers per year, tax-free. What this means and what it does not cover.

Which deadlines and figures matter?

€3,300 per year: Trainer's allowance (part-time activity to promote non-profit purposes). (§ 3 Nr. 26 EStG)
€960 per year: General volunteering provision for part-time work in the service of a public-law legal entity or a privileged organisation. (§ 3 Nr. 26a EStG)
€275 / €80 per month: Guide value from the Minijob-Zentrale for monthly distribution (secondary source). The allowances are annual amounts, not monthly limits. (Minijob-Zentrale, trainer's and volunteer allowance 2026)

What should I do first?

Classify the activity: An activity from the list in § 3 Nr. 26 EStG (trainer, instructor, educator, carer or similar, artistic, care work) or other voluntary work (Nr. 26a)?
Check the articles of association: Remuneration for board members needs a basis in the articles (§ 27 Abs. 3 BGB).
Put the contract or agreement in writing: Document the activity, amount and period in a traceable way.

What do I need to watch out for?

The trainer's allowance (§ 3 Nr. 26 EStG) applies only to the listed activities (trainer, instructor, educator, carer or similar, artistic activity, care) in the service of a public-law legal entity or a privileged organisation. Nr. 26a is the general volunteering provision.
Both allowances cannot be used side by side for the same activity; for different activities they can be combined (§ 3 Nr. 26a Satz 2 EStG).
The allowance does not replace a check of whether this is employment (see the page on employees).

Evidence

EStG § 3 Nr. 26, 26a, gesetze-im-internet.de, retrieved 20 September 2026
Minijob Magazin, "Übungsleiterpauschale und Ehrenamt: Was gilt ab 2026?", magazin.minijob-zentrale.de, retrieved 20 September 2026
Deutsche Stiftung Engagement und Ehrenamt, "Steueränderungsgesetz 2025", retrieved 20 September 2026
BGB § 27 Abs. 3, gesetze-im-internet.de, retrieved 20 September 2026

As of

September 2026 · Sources and method

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