Austrian Commuter Allowance 2026: Pendlerpauschale and Pendlereuro
Two allowances: small and large
Austria distinguishes two versions of the Pendlerpauschale. The key question is whether adequate public transport is available for your commute. If you can reasonably reach work by bus or train, you claim the small allowance. If not (poor connections, journey more than twice as long as by car, or shifts at times with no service), you claim the larger amount. Both are deducted from taxable income as Werbungskosten, so the actual tax saving depends on your marginal rate.
Small Pendlerpauschale 2026 (public transport available)
| One-way distance | Annual deduction | Tax saving at 30% |
|---|---|---|
| 20 to 40 km | €803 | €241 |
| 40 to 60 km | €1,557 | €467 |
| Above 60 km | €2,311 | €693 |
Large Pendlerpauschale 2026 (no adequate public transport)
| One-way distance | Annual deduction | Tax saving at 30% |
|---|---|---|
| 20 to 40 km | €1,564 | €469 |
| 40 to 60 km | €3,076 | €923 |
| Above 60 km | €4,590 | €1,377 |
The Pendlerpauschale applies in full when you commute at least 11 working days a month. Commuting fewer than 11 days but at least 8 days gives one-third of the full amount. Fewer than 8 days: no entitlement for that month.
Pendlereuro: a direct tax credit on top
The Pendlereuro works differently from the Pendlerpauschale. It is a tax credit (Absetzbetrag), meaning it is deducted directly from the tax owed rather than from taxable income. The rate is €2 per kilometre of one-way distance per year:
- 30 km one-way: Pendlereuro = €60/year
- 50 km one-way: Pendlereuro = €100/year
The Pendlereuro is paid on top of whichever Pendlerpauschale applies and is not reduced if the employer provides a transit pass (Jobticket / Oesterreich-Klimaticket).
Verkehrsabsetzbetrag: for all commuters
Every employee in Austria receives the Verkehrsabsetzbetrag of €496 per year regardless of commuting distance. This is automatically applied by the employer in the monthly payroll calculation. It is not an additional benefit for long-distance commuters but a baseline credit included in the standard Lohnsteuer computation.
How to claim
The fastest way is via the L34 form submitted to your employer. The employer then reduces your monthly Lohnsteuer withholding immediately. Alternatively, claim via the annual Arbeitnehmerveranlagung (tax assessment) at finanz.at, in which case the saving arrives as a refund. You need to determine whether the small or large Pendlerpauschale applies using the official BMF Pendlerrechner calculator, and keep that result as documentation.
Frequently asked questions
From what distance is the Austrian commuter allowance available?
The Pendlerpauschale is available from a one-way commuting distance of at least 20 kilometres between home and workplace. For shorter distances there is no Pendlerpauschale, although the Verkehrsabsetzbetrag (a flat tax credit of EUR 496 in 2026) remains available to all employees.
What is the difference between the small and large commuter allowance?
The small Pendlerpauschale applies when adequate public transport is available for the majority of the commute. The large Pendlerpauschale applies when public transport is not reasonably available, for example because there is no direct connection, the journey by public transport takes more than twice as long as by car, or shifts require travel at times with no service.
Can I claim the Pendlerpauschale if I work from home some days?
Home-office days reduce the commuter allowance proportionally. For days on which you work exclusively from home, no Pendlerpauschale is due for that day. The annual allowance is therefore reduced if you have a significant number of home-office days. The employer-provided commuter contribution (Pendlergeld) may also affect the deduction.
2026 amounts. Source: Austrian Ministry of Finance (BMF) Pendlerpauschale tables 2026. Last updated 2026-11-04.