Trainer allowance 2026: What you need to know

Whether you give training sessions in a sports club, look after children or young people or are involved in a non-profit organization as a trainer, volunteering means responsibility, time and personal commitment. Many organizations would like to recognize this commitment financially and can do so in the form of the so-called “Übungsleiterpauschale” (trainer allowance).

In this article, we will look together at how this works, which activities are eligible for the trainer allowance, how much it will be in 2026 and what you should bear in mind for tax purposes.

1. What is the trainer allowance?
2. How high is the 2026 trainer allowance?
3. How is the trainer allowance treated for tax purposes?
4. What other allowances are available for voluntary work?
5. Find your volunteer position with vostel.de
6. FAQ – Frequently asked questions about the trainer allowance

What is the trainer allowance?

The trainer allowance is a tax-free allowance that benefits income from voluntary, part-time work. It applies if you work on behalf of a non-profit organization and take on tasks in which you instruct, supervise, train or care for others. Many organizations pay remuneration for this commitment, which remains tax-free up to a set limit.

Voluntary activities such as:

• Activities as a trainer or coach, for example in a sports club
• Educational activities in youth or adult education
• Supervising activities in children and youth work
• Educational activities in non-profit organizations
• Artistic activities with an instructive character
• Care and support for elderly people, sick people or people with disabilities

How high is the 2026 trainer allowance?

In 2026, 3,300 euros per year. The amount applies per person and calendar year, regardless of how many organizations you work for.

The activities must be carried out on a part-time basis. This applies regardless of your life situation. Even if you are a student, pupil or pensioner, or if you work full-time, you can benefit from the trainer allowance as long as the amount of time spent on the activity is no more than around a third of a comparable full-time position. The Federal Ministry of the Interior also points this out.

The trainer allowance is not a classic expense allowance for which individual costs must be proven. It is an allowance that applies regardless of whether you have actually incurred expenses.

How is the exercise leader allowance treated for tax purposes?

A tax-free allowance of up to 3,300 euros per year applies to the trainer allowance. As long as you remain below this limit, your income is tax and social security exempt. Only if you receive more will the excess amount be subject to tax.

Even if they are tax-free, the income from the trainer allowance must be declared in your tax return. Where exactly you enter it depends on the form in which you work:

• Employed or voluntary without self-employment
  You enter the income in Annex N under tax-free income in accordance with § 3 No. 26 EStG.
• Self-employed or freelance
  In this case, you enter the income in Annex S. There, the trainer allowance is taken into account as a tax-free allowance.

You can also find an understandable classification here in the Finanztip article.

What other allowances are available for voluntary work?

In addition to the trainer allowance, there are other allowances that you can claim for voluntary work. Here is an overview:

	Amount	includes the following activities
Volunteer allowance	960 € /year	all activities that serve the charitable purpose of an association or organization
Trainer allowance	3300 € /year	pedagogical activities as a trainer, instructor, educator, caregiver and artistic activities or the care of elderly, sick or disabled people
Expense allowance from public funds	from 250 € /month	public services such as serving as a lay assessor or judge as well as election workers or working for the voluntary fire department
Expense allowance for voluntary care services	450 € /year	Legal guardianship
Reimbursement of expenses	Individual cost amount	Expenses such as travel, postage, telephone or material costs

In some cases, several allowances can be used, for example if you take on different roles as a volunteer. For example, you can take on tasks as a trainer (trainer allowance) and also be a treasurer (volunteer allowance). However, make sure that the same activity cannot be billed using several lump sums.

You can find a comprehensive overview of all expense allowances for voluntary work in our corresponding blog post.

Find your volunteer position with vostel.de

We hope that we have given you a good overview of the 2026 trainer allowance. If you are still looking for a suitable voluntary position for you, take a look at vostel.de and find the volunteering opportunity that suits you.

FAQ – Frequently asked questions about the trainer allowance

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