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Energy price flat rate

  • Umwelt und Klima
  • Sozialleistungen 



    	    

		    
Do you need information about the energy price flat rate (also called energy bonus or energy flat rate) and would you like to know how the energy price flat rate is paid and whether you are eligible? Find out more here.

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
The energy price flat rate (EPP) is a one-off payment of 300 euros to all employed persons in Germany who are liable for income tax. 

The EPP is intended to provide relief for those sections of the population who typically incur travel costs in earning their income and who are thus heavily burdened as a result of the current energy price trend. 

It is generally taxable, so that the net relief is reduced in line with the personal tax burden. The law stipulates that the entitlement to the EPP for employed persons arises on September 1, 2022. 

Important note on the energy price flat rate for pensioners:in the 2022 income tax return: 

As a pensioner:in, have you claimed the energy price flat rate for pensioners in December 2022 through 


  • the pension service of Deutsche Post AG or
  • the German Pension Insurance Knappschaft-Bahn-See or
  • received the agricultural pension fund

the amount paid out is exceptionally not to be reported in the income tax return for 2022. 

Your tax office will automatically receive an electronic notification of the payment and will ex officio take this energy price lump sum into account in the income tax assessment for 2022. 

The energy price lump sum for students and (vocational) students is a one-time payment of 200 euros. Further information is available on the information page www.einmalzahlung200.de.

								    

									    Requirements
The following persons are entitled to the EPP: 

You have had your residence or habitual abode in Germany for at least one day in 2022 and have earned income from one of the following: 


  • Agriculture and forestry (Income Tax Act §13)
  • Trade or business (Income Tax Act §15)
  • Self-employment (Income Tax Act §18)
  • Income as an employee from active employment (Income Tax Act §19)

On December 1, you are a resident of Germany and are entitled to, as well as the partial payment of, the following permanent benefits (Pension Benefits Act §1): 


  • of the statutory pension insurance
  • the old-age insurance of farmers