Pendlerpauschale 2026: Commuter Allowance and Pendlereuro in Austria

If you live far from your workplace or cannot reasonably use public transport, you may qualify for an Austrian tax benefit for commuting. The Pendlerpauschale is an allowance that can reduce your taxable income, while the Pendlereuro is deducted directly from your calculated tax.

In brief

• The Pendlerpauschale reduces the tax base, while the Pendlereuro is deducted directly from the calculated tax.
• The small allowance applies from at least 20 km when public transport is reasonably usable. The large allowance can apply from at least 2 km when public transport is not possible or cannot reasonably be expected.
• From 2026, the Pendlereuro is calculated as the one-way distance in kilometres multiplied by six per year. Until 2025, the multiplier was two.
• You can claim it during the year through your employer or retrospectively through Arbeitnehmerveranlagung. You have five years to submit a retrospective claim.

What is the difference between Pendlerpauschale and Pendlereuro?

In general, the costs of travelling between your home and workplace are covered by the Verkehrsabsetzbetrag, which your employer takes into account automatically. In 2026, this amounts to 496 euros.

The Pendlerpauschale is available in addition to this if you live farther away or cannot use public transport. It is treated as a work-related expense (Werbungskosten) and reduces the tax base on your employment income. The amount you actually save depends on your marginal tax rate.

The Pendlereuro, by contrast, is a tax credit (Absetzbetrag). Anyone who qualifies for the Pendlerpauschale also qualifies for the Pendlereuro. Your employer takes it into account monthly in payroll.

Small or large allowance: what determines the amount?

Three factors are decisive:

1. Whether you can reasonably be expected to use public transport.
2. The distance between your home and workplace.
3. How many days per month you commute.

When is public transport not reasonably expected?

Public transport is generally considered not reasonably usable, for example, when:

• There is no public transport for at least half of the journey, or it does not operate at the required times, such as for night work.
• The one-way journey takes more than 120 minutes.
• The journey takes between 60 and 120 minutes and exceeds the distance-based limit. This limit is 60 minutes plus one minute for each kilometre, up to a maximum of 120 minutes.
• You have certain disability identification documents or entries, such as an identification document under § 29b StVO.

For journeys of up to 60 minutes, public transport is always considered reasonably usable. Walking and waiting times are included in the journey time, and the fastest available means of transport must be used for the calculation.

How much is available in 2026?

Small Pendlerpauschale

This applies when public transport is reasonably usable:

• 20–40 km: 58 euros per month
• 40–60 km: 113 euros per month
• More than 60 km: 168 euros per month

Large Pendlerpauschale

This applies when public transport is not reasonably usable:

• 2–20 km: 31 euros per month
• 20–40 km: 123 euros per month
• 40–60 km: 214 euros per month
• More than 60 km: 306 euros per month

The distance must be used without rounding. For example, a person commuting 27 km receives an annual Pendlereuro of 162 euros. Until 2025, this would have been 54 euros.

Part-time work and fewer commuting days

You receive the full allowance if you commute on at least 11 days in a calendar month. If you commute fewer days, the allowance is reduced proportionally:

• At least 11 commuting days: full amount
• 8–10 commuting days: two-thirds
• 4–7 commuting days: one-third

The same proportional calculation applies to the Pendlereuro. If you are on holiday or on sick leave for an entire month, the previous month is used for the calculation. No allowance is available during a full year of sick leave or during maternity leave or Karenz. If you have several employment relationships, you can receive no more than one full allowance per month.

When is the allowance not available?

• When you can use an employer-provided vehicle for commuting to work.
• When you already claim the costs of journeys to the family home (Familienheimfahrten). You cannot claim the allowance for the same route.

How to claim the Pendlerpauschale

The distance and whether public transport can reasonably be used must be determined using the Pendlerrechner.

During the year

Apply through your employer using the L34 EDV form, together with a printed copy of the Pendlerrechner result.

After the end of the year

Claim it through Arbeitnehmerveranlagung using the L1 form, or through an income tax return using the E1 form and the L34a calculation aid. You have five years to submit the claim. For 2026, the deadline is the end of December 2031.

If you received the allowance from your employer using an incorrect amount, submitting Arbeitnehmerveranlagung is mandatory.

Other related benefits

People who commute and have a low income may qualify for an increased Verkehrsabsetzbetrag. In 2026, this is 853 euros and gradually decreases between income limits of 15.069 and 16.056 euros.

Some provinces—Burgenland, Kärnten, Niederösterreich, Oberösterreich and Steiermark—also provide separate commuting support.

If you are raising children, it is also worth checking the Familienbonus Plus tax credit.

Frequently asked questions

Can I receive the Pendlerpauschale as a part-time worker?

Yes. If you commute one or two days per week, you may receive one-third or two-thirds of the allowance.

Can I claim it retrospectively?

Yes. You can claim it through Arbeitnehmerveranlagung for five years. For 2026, the claim can be submitted until the end of 2031.

What applies if I have more than one address?

The relevant home is the one from which you predominantly commute to work during the month.

Is it useful for people with a low income?

Yes. If your income is below the taxable threshold and you qualify for the allowance for at least one month, 55 percent of social insurance contributions may be refunded up to a variable maximum through Arbeitnehmerveranlagung.

Practical steps

1. Use the Pendlerrechner to determine the relevant distance and whether public transport is reasonably usable.
2. Check the 2026 monthly amount for the small or large Pendlerpauschale.
3. Count your commuting days each month to determine whether you qualify for the full, two-thirds or one-third amount.
4. Submit the L34 EDV form and the printed Pendlerrechner result to your employer during the year, or claim the benefit later using L1 or E1 and L34a.
5. Keep in mind that the 2026 retrospective claim can be submitted until the end of December 2031.

Source: oesterreich.gv.at