Commuter allowance

Basically, all travel costs between the place of residence and the place of work are deducted from the traffic surcharge. Starting in the calendar year 2026, the traffic surcharge amounts to €496 per year. However, under certain conditions, the small or large commuter allowance is also available.

Commuter calculator

The Commuter calculator is under https://pendlerrechner.bmf.gv.at/pendlerrechner/ available and serves to calculate the specific claim for Commuter allowance as well Commuter euro to be performed by entering less personal data.

The Expression The results of the commuter calculator from the BMF website are generally mandatory and for the Employer binding.

Small commuter discount

Public transport is reasonable and the working distance is at least 20 km

Large commuter discount

Public transport is not feasible and the working distance is at least 2 km

The Small commuter discount applies to employees whose workplace is more than 20 kilometers is located away from the apartment, but those who use it have to pay Public transport available and reasonable is.
Note: However, the actual use of the motor vehicle does not have to be proven.

The large commuter allowance applies to employees whose workplace is more than two kilometers is located away from the apartment, but those who use it have to pay Public transport not possible or not reasonable This benefit is also available to disabled workers if they possess an ID card in accordance with §29 of the StVO (Road Traffic Regulations).

Commuter allowance also for part-time workers

Since 2013, it is also available for Part-time employees an entitlement to a commuter allowance, i.e., for employees who only travel to their place of work on one or two days per week. These employees receive one-third or two-thirds of the respective commuter allowance. If commuters travel to work at least three days per week, they receive the Full commuter discount. If travel costs between the place of residence and the place of work (i.e., family residence trips) are considered as business expenses, no commuter allowance for the distance from the family residence to the place of work can be taken into account. Furthermore, employees with multiple work locations are entitled to a maximum of a full commuter allowance (i.e., a maximum of three-thirds) in the calendar month.

The commuter euro (updated for 2026)

It is available to female commuters in addition to the commuter allowance The Commuter euro as a tax-deductible amount. The prerequisite is the entitlement to a commuter allowance. From 2026 onwards, the commuter fare will be €6 per kilometer of the simple travel distance per year. (Doubling compared to previous years). The commuter euro is equally available to those receiving the so-called "large" and "small" commuter discounts. For part-time workers, the commuter euro is the same as the commuter discount aliquoted.

Jobticket and Climate Ticket

To promote the Use of public transportation The job ticket (or the climate ticket) can be provided tax-free by the employer to female employees. This means that the female employees do not have to pay any tax for this benefit. This also applies if they are not entitled to a commuter allowance. If the ticket is provided instead of the previously paid taxable wage, it constitutes a non-subsidized, taxable wage conversion.

No commuter allowance for employees with a service vehicle

Employees who are a work-related vehicle (Commute car) can also be used for trips between the home and workplace; there is no commuter allowance or commuter euro.

Increased traffic settlement amount in 2026

Instead of the base amount, an entitlement to a commuter allowance is based on increased traffic settlement amount from 853 € This amount is income-dependent and increases to the basic amount of €496 for higher incomes.

Additional charge to the traffic settlement amount

Additionally, a low income is Additional charge to the traffic settlement amount from up to 804 € (2026) applies. This allowance is available in full up to an income of €19,761 and decreases evenly across income levels between €19,761 and €30,259 to zero.

SV refund (negative tax)

For employees who earn so little that they do not pay any income tax, there is a SV Refund. For commuters (the requirement is the entitlement to a commuter allowance), the maximum reimbursement amount will increase in 2026 to approximately €1,000 per year. 614 € (consisting of the basic amount of the SV refund plus the indexed commuter surcharge).

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