What is the trainer allowance?
The instructor allowance (Übungsleiterpauschale) is intended to relieve part-time workers such as instructors, trainers, or educators through a tax benefit. The legal framework recognizes and supports engagement in cultural or sports associations by providing tax-free income up to a specified maximum amount. The level of this tax exemption is regularly adjusted by the legislator. In 2026, the instructor allowance amounts to €3,300 per year (2025: €3,000), which equals €275 per month (2025: €250).
To benefit from the instructor allowance, the activities must be carried out in areas recognized as charitable. What does this mean in practice for those involved? When using the instructor allowance, the income received is not subject to taxation up to the defined exemption limit. The association also benefits from this direct financial advantage, as it does not have to pay social security contributions either.