Glossary
Einkommensbonus (BEG)
Einkommensbonus (BEG): The Einkommensbonus (German for income bonus) is a top-up to Germany's KfW heating grant (programme 458) for owner-occupiers on lower incomes: 40 percentage points up to €30,000, 30 points up to €40,000 and 10 points up to €50,000 of taxable annual household income.
What is the Einkommensbonus?
The income bonus aims to make a heating replacement affordable for households on small and middle incomes (BEG EM funding guideline of 17 August 2026, no. 8.4.5). It only applies to owners who live in the property, and only to their own unit.
The tiers
| Taxable annual household income | Bonus | ... with a child under 18 |
|---|---|---|
| up to €30,000 | 40 points | up to €40,000 |
| €30,001 to €40,000 | 30 points | up to €50,000 |
| €40,001 to €50,000 | 10 points | up to €60,000 |
| over €50,000 | no bonus | over €60,000 |
Base rate, climate speed bonus and income bonus are capped at 70 % together, or 80 % for a relevant income up to €30,000.
What does this mean for you?
With both bonuses a heat pump can cost less than half its price. The Heating Cost Comparison Calculator shows how that changes the total cost over 20 years.
This page is for information only and does not replace funding or tax advice.
Frequently asked questions
It means 'income bonus'. It raises the KfW heating grant for owner-occupied homes when the household's taxable income is at most €50,000.
The taxable income of everyone in the household, averaged over the second and third year before the application, as shown in the tax assessments. For an application in 2026 that is 2023 and 2024.
Yes. If at least one child under 18 with a child benefit entitlement lives in the household, the relevant income is reduced once by €10,000, however many children there are. The limits effectively become €40,000, €50,000 and €60,000.