Commuter Allowance Austria 2026/2027: Pendlerpauschale Guide

Editorial note: This guide is general information, not tax advice. CheckEverything.at is not an official service of the Austrian Federal Ministry of Finance (BMF); what counts is the BMF commuter calculator (Pendlerrechner) and the Income Tax Act (EStG 1988, published in the RIS legal database). Last updated: 16 October 2026.

The commuter allowance (Pendlerpauschale) is a fixed annual amount set by law for your journey to work, deducted from your taxable income as a work-related expense: the small allowance applies from 20 km if public transport is reasonable, the large one from just 2 km if it is not. On top of that comes the commuter euro (Pendlereuro), a tax credit of €6 per kilometre of one-way distance per year, which applies from 2026 and comes straight off your tax bill. You only get either with a result from the BMF's official commuter calculator (Pendlerrechner). According to the current legal text, the brackets and the Pendlereuro stay the same in 2027.

Key takeaways

• Small Pendlerpauschale (public transport reasonable, from 20 km): €696, €1,356 or €2,016 per year
• Large Pendlerpauschale (public transport unreasonable, from 2 km): €372, €1,476, €2,568 or €3,672 per year
• Pendlereuro from 2026: €6 per kilometre of one-way distance per year. Up to 2025 it was €2.
• BMF worked example over 71 km: €2,016 Pendlerpauschale plus €426 Pendlereuro per year
• Claim during the year through your employer with form L 34 EDV, or later in your employee tax return; you have five years to do so
• 2027: brackets and Pendlereuro unchanged, only the transport tax credit (Verkehrsabsetzbetrag, €508) and the social security refund go up

Who qualifies for the Pendlerpauschale?

Employees qualify if their workplace is far enough from their home. Distance is measured without rounding up. The small Pendlerpauschale requires at least 20 kilometres, and using public transport must be both possible and reasonable. The large Pendlerpauschale only requires at least 2 kilometres, provided public transport is not possible or not reasonable.

Which version you get therefore depends on whether public transport is considered reasonable (more on that below). Three exclusions are worth knowing:

• Company car: if you can use a car owned by your employer for the trip between home and work, you are not entitled to the Pendlerpauschale. A company bicycle or company e-bike does not rule it out, under § 16 Abs. 1 Z 6 lit. b EStG 1988.
• Trips home to your family: if you deduct trips between a second home near your workplace and your family home as work-related expenses, you cannot also claim the Pendlerpauschale for the route from your family home to your workplace.
• Actual travel costs: you cannot deduct fuel or tickets on top. By law, the transport tax credit, the Pendlerpauschale and the Pendlereuro cover all costs of travelling between home and work.

How the Pendlerpauschale fits into your tax return, and what else belongs there, is explained in our guide to the Austrian employee tax return.

Small and large commuter allowance 2026/2027: the brackets

The amount depends on the one-way distance between your home and your workplace. The allowance lowers your taxable income, so the actual saving depends on your personal tax rate.

Small Pendlerpauschale (public transport reasonable)

Large Pendlerpauschale (public transport not reasonable)

The amounts are written into § 16 Abs. 1 Z 6 lit. c and d EStG 1988 and are not adjusted for inflation; they apply in 2026 and, according to the RIS version as of 16 October 2026, unchanged in 2027 as well.

If older documents show other figures: from May 2022 to June 2023, temporarily increased amounts applied to the Pendlerpauschale and the Pendlereuro. That rule has expired and no longer applies.

When public transport counts as unreasonable: how the Pendlerrechner decides

Public transport counts as unreasonable if it is not available for at least half of the distance between home and work, if your disability pass contains an entry to that effect, or if the one-way trip takes longer than 60 minutes plus one minute per kilometre of one-way distance, capped at 120 minutes.

Whether you get the small or the large allowance depends on whether public transport is reasonable for you. The BMF lists these criteria in its FAQ on the Pendlerrechner:

• Public transport is unreasonable if no public transport is available for at least half of the distance between home and work.
• It is also unreasonable if your disability pass (Behindertenpass) contains an entry stating that you cannot reasonably use public transport.
• If the one-way trip takes up to 60 minutes, public transport is always reasonable.
• Between 60 and 120 minutes, a maximum journey time based on distance applies: 60 minutes plus one minute per kilometre of one-way distance, capped at 120 minutes. If your trip takes longer, public transport is unreasonable.
• If the one-way trip takes more than 120 minutes, it is always unreasonable.

You do not have to work this out yourself. After you enter your basic details, the BMF Pendlerrechner calculates your Pendlerpauschale and Pendlereuro. The Ministry of Finance requires it to be used both in payroll and in the tax assessment. If your home or your workplace is outside Austria, the Pendlerrechner does not work and you file form L 33 instead.

Pendlereuro 2026: €6 per kilometre

The Pendlereuro is a tax credit under § 33 Abs. 5 Z 4 EStG 1988: six euros per year for every kilometre of one-way distance between home and work. You only get it if you are entitled to a Pendlerpauschale. The Pendlereuro reduces your tax directly; it is not a deduction from income.

Up to and including 2025, the distance was multiplied by two euros. The increase comes from the Budget Accompanying Act 2025 (BGBl. I No. 25/2025). Under § 124b Z 476 EStG 1988, the new rate applies to the tax assessment for 2026 and to wage tax withheld for pay periods ending after 31 December 2025.

You do not need to wait for your tax return to benefit. Your employer can apply the Pendlereuro monthly in payroll, just like the transport tax credit. The employee tax return is the route for catching up on anything that was missed.

An example from the BMF: a one-way distance of 71 kilometres gives a Pendlereuro of 71 x 6 = €426 per year. If you do not commute often enough in a given month, the Pendlereuro is cut in the same proportion as the allowance (next section).

Part-time work, holidays, parental leave and several jobs

You get the full Pendlerpauschale if you travel between home and work on at least 11 days per calendar month, two thirds on 8 to 10 days and one third on 4 to 7 days. If the allowance is reduced, the Pendlereuro is reduced in the same proportion. Part-time employees who travel to their workplace on at least one day per week are also entitled to a Pendlerpauschale.

• During holidays and sick leave the Pendlerpauschale continues, as long as the holiday or sick leave does not cover an entire calendar year.
• No Pendlerpauschale is available during any kind of Karenz leave (parental and similar leave).
• If you have several employers, you still get at most one full Pendlerpauschale per calendar month, so a maximum of three thirds.

Klimaticket, job ticket and employer subsidies

If your employer pays towards a public transport ticket, this affects the allowance, but not the Pendlereuro. The BMF explains this using the Klimaticket, Austria's nationwide public transport pass: the calculated Pendlerpauschale is reduced by the costs your employer covers. The Pendlereuro, by contrast, is still granted for the full distance between home and work.

In the BMF example, the employer contributes €1,000 towards the Klimaticket. Instead of €2,016, the Pendlerpauschale drops to €1,016 per year, while the Pendlereuro of €426 is paid in full.

The official explanation refers to the Klimaticket. If your employer pays for a different job ticket, it is best to ask your payroll department how it is treated. Prices and ticket options are covered in our Klimaticket guide.

How to claim the Pendlerpauschale and Pendlereuro

You claim the Pendlerpauschale and the Pendlereuro together in one of two ways: during the year through your employer with form L 34 EDV, or after the year ends in your tax assessment with form L1 or E1 plus the worksheet L 34a. For the employee tax return you have five years, so for 2026 the deadline is 31 December 2031.

1. During the year through your employer: fill in the Pendlerrechner, print form L 34 EDV and hand it to your employer. If your employer has already applied the Pendlerpauschale, you do not need to claim it again in your employee tax return.
2. After the year ends, in your tax assessment: through the employee tax return (Arbeitnehmerveranlagung, form L1) or the income tax return (form E1), in both cases with the worksheet L 34a. For the employee tax return you have five years, so for 2026 the deadline is 31 December 2031.

If you only claim the allowance in your tax assessment, keep the Pendlerrechner printout and show it to the tax office if asked. You do not have to send it in. What counts is the result of the Pendlerrechner, not the paper printout. If your employer already took the allowance into account during the year, the BMF's Steuerbuch 2026 states that this same calculation should, as a rule, also be used for the tax assessment.

Our guide to the Austrian employee tax return walks you through the process step by step.

Transport tax credit and social security refund: 2026 and 2027

Commuters benefit from two further amounts beyond the allowance itself. The increased transport tax credit (erhöhter Verkehrsabsetzbetrag) applies if you are entitled to a Pendlerpauschale and your income does not exceed the upper limit; between the two limits it phases down evenly to the standard transport tax credit (Verkehrsabsetzbetrag). For people on low incomes, the social security refund (SV-Rückerstattung, often called negative tax) pays back 55 percent of social security contributions, capped at the maximum amounts in the table; with a Pendlerpauschale entitlement the cap is higher.

The Inflation Adjustment Regulation 2027 (BGBl. II No. 260/2026) raises these amounts for 2027 by 2.2666% and rounds them up to full euros. The Pendlerpauschale brackets and the Pendlereuro are not part of this regulation.

How these credits affect your monthly wage tax is shown in our guide to Austrian income tax brackets.

The BMF worked example: 71 kilometres, small allowance

The Ministry of Finance uses the example of an employee commuting from Mattersburg to Vienna. The distance between home and work is 71 kilometres, and according to the Pendlerrechner she is entitled to the small Pendlerpauschale.

The €2,016 allowance lowers taxable income, while the €426 Pendlereuro is deducted directly from the tax due. How much of this ends up in your bank account depends on your income. The BMF Pendlerrechner works out your own case.

What is fixed for 2027 and what is still open

The Pendlerpauschale brackets and the Pendlereuro of €6 per kilometre stay unchanged in 2027, according to the RIS version as of 16 October 2026.

• The Inflation Adjustment Regulation 2027 covers neither the Pendlerpauschale nor the Pendlereuro. The Budget Accompanying Act 2027-2028 (BGBl. I No. 62/2026) changes other provisions as of 1 January 2027, but not § 16 Abs. 1 Z 6 or § 33 Abs. 5 Z 4 EStG 1988.
• In 2027 the transport tax credit is €508, the increased transport tax credit €873, the supplement €823 and the social security refund at most €508 (€767 with a Pendlerpauschale).
• According to the summary on oesterreich.gv.at, the Budget Accompanying Act 2027-2028 abolishes the telework allowance (Telearbeitspauschale) and the workplace allowance (Arbeitsplatzpauschale) for budgetary reasons. That summary contains no item on the Pendlerpauschale.

What remains open is whether lawmakers will change the commuter brackets later. As of 16 October 2026, no draft law changing the commuter brackets for 2027 could be found; this page will be updated if that changes. For everything else that has changed, see our overview of everything that changed in Austria in 2026.

Frequently asked questions about the commuter allowance 2026/2027

How much is the Pendlerpauschale in 2026?

The small Pendlerpauschale is €696 (20 to 40 km), €1,356 (over 40 to 60 km) or €2,016 per year (over 60 km). The large Pendlerpauschale is €372 (2 to 20 km), €1,476 (over 20 to 40 km), €2,568 (over 40 to 60 km) or €3,672 per year (over 60 km). Which band applies depends on the distance and on whether public transport is reasonable. The amounts are written directly into the EStG 1988 and are not adjusted for inflation.

How much is the Pendlereuro in 2026?

The Pendlereuro is €6 per kilometre of one-way distance per year. Up to 2025 it was €2. You only get it if you are entitled to a Pendlerpauschale, and it is deducted directly from your tax. Your employer can apply it monthly in payroll; otherwise you claim it in your employee tax return.

Will the Pendlerpauschale stay the same in 2027?

Yes. According to the RIS version as of 16 October 2026, the Pendlerpauschale brackets and the Pendlereuro of €6 per kilometre remain unchanged in 2027. Only other amounts rise in 2027: the transport tax credit to €508, the increased transport tax credit to €873, the supplement to €823 and the social security refund to a maximum of €508, or €767 with a Pendlerpauschale, plus a further €823 with the SV bonus.

When is public transport considered unreasonable?

According to the BMF, it is unreasonable if no public transport is available for at least half of the route, if your disability pass contains a corresponding entry, or if the one-way trip takes more than 120 minutes. Up to 60 minutes it is always reasonable. In between, the limit is 60 minutes plus one minute per kilometre of one-way distance, capped at 120 minutes.

Do I have to use the Pendlerrechner?

Yes. The BMF requires the Pendlerrechner for payroll and for the tax assessment, and its result is what counts. For your employer, you print form L 34 EDV. If you only claim the allowance in your tax assessment, keep the printout and show it to the tax office if asked. If your home or workplace is abroad, use form L 33.

Can I get the Pendlerpauschale if I work part-time?

Yes, if you travel to your workplace on at least one day per week. If you commute on at least 11 days in a calendar month, you get the full allowance; on 8 to 10 days it is two thirds and on 4 to 7 days one third. The Pendlereuro is reduced in the same proportion.

What happens if my employer pays for the Klimaticket?

The calculated Pendlerpauschale is reduced by the amount your employer covers. The Pendlereuro stays in full. In the BMF example, a €1,000 subsidy lowers the allowance from €2,016 to €1,016 per year, while the Pendlereuro of €426 is unchanged.

How do I claim the Pendlerpauschale retroactively?

Through the employee tax return using form L1 and the worksheet L 34a. You can file until the end of the fifth year after the year concerned, so for 2026 until 31 December 2031. Here too, the basis is the result of the Pendlerrechner.

Conclusion

The Pendlerpauschale has fixed statutory brackets between €372 and €3,672 per year; since 2026 it has been paired with a Pendlereuro of €6 per kilometre that reduces your tax directly. Whether you get the small or the large allowance is decided by the BMF Pendlerrechner, not by your own assessment. Claiming through your employer works fastest, because the allowance and the Pendlereuro are then applied monthly in payroll. If you missed that, you can claim both in your employee tax return, for 2026 until 31 December 2031.

Last updated: 16 October 2026. Legal basis: § 16 Abs. 1 Z 6 and § 33 Abs. 5 EStG 1988, BGBl. I No. 25/2025, BGBl. II No. 260/2026.

Sources

• BMF: General information on the Pendlerpauschale (German)
• BMF: Further information on commuter support (German)
• BMF: Pendlerrechner FAQ (German)
• BMF: Pendlerrechner
• oesterreich.gv.at: Small and large Pendlerpauschale (German)
• oesterreich.gv.at: Claiming the Pendlerpauschale and Pendlereuro (German)
• BMF: Employee tax assessment (German)
• BMF: Steuerbuch 2026 (PDF, German)
• RIS: EStG 1988, current version (§ 16)
• RIS: § 33 EStG 1988
• RIS: Budget Accompanying Act 2025, BGBl. I No. 25/2025
• RIS: Inflation Adjustment Regulation 2027, BGBl. II No. 260/2026