Tax return as a student: when is filing really worth it?

Around 70 % of students in Germany work alongside their studies - that corresponds to approx. 2 million students in employment (source: BMBF social survey 2023). Many of them pay wage tax every month without ever reclaiming it. For students with a side job, filing a tax return is voluntary in most cases - but almost always worthwhile: the basic allowance in 2026 is 12,348 euros per year (§ 32a EStG) - anyone below it pays no income tax and gets the deducted wage tax back in full.

Approx. 70 % of students in Germany have a side job. Their earnings make up an average of 40 % of their monthly budget. Source: BMBF social survey 2023.

When are you obliged to file a tax return as a student?

Obligation to file refers to the legal duty to report your own income to the tax office and settle the tax - as opposed to voluntary filing, where a refund is the main purpose.

As a student you are obliged to file in these cases:

• You worked for several employers at the same time (tax class VI).
• You earned self-employed income above the basic allowance (for example as a freelancer or under a contract for work).
• Your total earnings exceed the basic allowance of 12,348 euros (§ 32a EStG, as of 2026).

For most students with a single working-student job, filing is voluntary - but nearly every tax adviser recommends it.

Minijob and taxes: no effort for you

Anyone earning up to 603 euros per month in a minijob benefits from a simple tax model: the employer pays a flat-rate wage tax of 2 % of gross pay to the Minijob-Zentrale - you receive the full agreed wage. Filing your own tax return is generally not necessary in this case.

At a minimum wage of 13.90 euros (as of 1 January 2026, source: Federal Ministry of Labour and Social Affairs), you can work up to approx. 43 hours per month as a minijobber without exceeding the earnings threshold. The annual maximum is 7,236 euros - clearly below the basic allowance. Income tax therefore does not arise at all.

Working-student job: here filing almost always pays off

As a working student you pay only the pension insurance share of 9.3 % under § 27 Abs. 4 SGB III - health, long-term care and unemployment insurance are waived thanks to the working-student privilege. The employer does, however, withhold wage tax every month as soon as your monthly gross pay is above the wage tax allowance.

The average working-student salary in 2026 is 14 to 16 euros per hour - at 20 hours per week that gives monthly gross pay of around 1,200 to 1,400 euros (source: Stepstone salary report 2024, kununu salary database 2024). Many students, however, work only in certain semesters or phases, so their annual earnings end up clearly below 12,348 euros.

Anyone working 5 months as a working student in the winter semester and earning 1,200 euros a month arrives at 6,000 euros of annual earnings - clearly below the basic allowance of 12,348 euros. Wage tax was still deducted every month. The result after filing: a full refund.

Flexible side jobs that combine with lecture periods and exam phases are listed at ucm.jobs.

What can you deduct as a student?

Even if you are above the basic allowance, the following items reduce your tax burden considerably:

• Employee lump sum: a flat 1,230 euros of work-related expenses is recognised automatically without receipts (§ 9a EStG). Only costs beyond that have to be evidenced individually.
• Travel costs to work: 0.30 euros per kilometre of distance (from the 21st km: 0.38 euros). With a 10 km commute and 100 working days that is 300 euros of deductible costs.
• Work equipment: laptop, software, specialist literature - deductible if used for work. Devices under 800 euros net can be deducted in full in the year of purchase.
• Study costs as special expenses: up to 6,000 euros per year are deductible for students in a first degree (§ 10 Abs. 1 Nr. 7 EStG) - including semester fees, specialist literature and learning material.

Filing the tax return: step by step

1. Collect the wage tax statement - you receive it from the employer by the end of February at the latest. It lists all amounts withheld in the previous year.
2. Sort your receipts - put together bank statements, purchase receipts for work equipment, mileage log and study costs.
3. Choose tax software or ELSTER - free of charge via elster.de (the official tax office portal) or with a simplified interface through tools such as WISO Steuer, Taxfix or SteuerGo (approx. 15 to 35 euros).
4. Complete Anlage N - here you enter employer data, work-related expenses and withheld wage tax. Study costs go into the special expenses section.
5. File and wait for the refund - the tax office generally transfers the refund within 4 to 12 weeks of receiving the complete documents.

How much time do you have?

For the 2025 tax return, voluntary filing gives you 4 years, that is until 31 December 2029. If you are obliged to file (for example because of several employers), the deadline ends on 31 July 2026 - with a tax adviser or a wage tax assistance association it extends to the end of February 2027. The earlier you file, the sooner you get your money back.

FAQ: tax returns for students with a side job

Do I have to file a tax return as a minijobber?

Generally no. With a single minijob the employer pays the flat-rate wage tax of 2 % - your tax is settled with that and you do not have to file anything yourself. Exception: you earn other income at the same time that together takes you above the basic allowance of 12,348 euros.

Do I get wage tax back as a working student?

Very probably yes - especially if your annual earnings are below 12,348 euros or you claim work-related expenses such as travel costs and work equipment. The refund can amount to several hundred euros and is transferred directly to your account.

Does my side job affect BAföG?

Above a certain level of annual earnings, BAföG is reduced proportionally. Minijobbers with a maximum of 7,236 euros of annual earnings generally stay below the income limit. Working students should clarify the exact limit with their student services office - it varies by marital status and the current BAföG assessment.

Whether a minijob or a working-student position - suitable side jobs for students in your city are listed directly at ucm.jobs.