Pendlerpauschale calculator 2026: how much tax you can save
If you live far from your workplace in Austria, you may be able to claim part of your commuting costs through the Pendlerpauschale and Pendlereuro. In 2026, the Pendlereuro has increased to three times its previous amount, so it is worth recalculating your potential savings.
Pendlerpauschale calculator 2026
To estimate your annual allowance and tax savings, enter the one-way distance between your home and workplace, whether using public transport can reasonably be expected, and how many days per month you commute.
Small and large Pendlerpauschale
There are two types of Pendlerpauschale. The small Pendlerpauschale applies when using public transport can reasonably be expected and the journey is at least 20 km. The large Pendlerpauschale applies when public transport is unavailable for at least half of the route or its use cannot reasonably be expected. It can be claimed from 2 km.
- 2–20 km: small Pendlerpauschale does not apply; large Pendlerpauschale: €372 per year (€31 per month).
- 20–40 km: small Pendlerpauschale: €696 per year (€58 per month); large Pendlerpauschale: €1,476 per year (€123 per month).
- 40–60 km: small Pendlerpauschale: €1,356 per year (€113 per month); large Pendlerpauschale: €2,568 per year (€214 per month).
- Over 60 km: small Pendlerpauschale: €2,016 per year (€168 per month); large Pendlerpauschale: €3,672 per year (€306 per month).
The Pendlerpauschale reduces your taxable income, so the actual saving depends on your marginal tax rate. For example, in the 30 percent tax bracket, an annual allowance of €1,356 reduces tax by approximately €407.
Pendlereuro: €6 per kilometre from 2026
Anyone receiving the Pendlerpauschale is also entitled to the Pendlereuro. This directly reduces the tax payable and amounts to €6 per kilometre of one-way distance per year. Until 2025, the amount was only €2. For a 45 km journey, the 2026 Pendlereuro is therefore €270 per year.
What if you do not commute every day?
The full amount applies when you commute at least 11 days in a month. For 8–10 days, two-thirds applies; for 4–7 days, one-third applies. The Pendlereuro is reduced in the same proportions. This is particularly relevant for part-time work or home office arrangements.
How to claim the allowance
During the year, you can claim it through your employer. Enter your details in the BMF Pendlerrechner, print the L34EDV form and submit it to your employer.
If your employer did not take the allowance into account, or if your circumstances changed during the year, you can also claim it through your annual tax assessment, known as Arbeitnehmerveranlagung.
If your employer provides a company car that you are allowed to use for commuting to work, you are not entitled to the Pendlerpauschale.
Examples and common questions
How much Pendlerpauschale applies to a 25 km journey?
If public transport can reasonably be expected, the small Pendlerpauschale is €696 per year, plus a Pendlereuro of €150 per year. For annual taxable income of €30,000, the calculator estimates combined tax savings of approximately €359 per year.
Is the large Pendlerpauschale better?
The large Pendlerpauschale is higher in every distance band, but it applies only when public transport cannot reasonably be expected. The BMF Pendlerrechner determines this based on your address, workplace and working hours.
Practical steps
- Measure the one-way distance between your home and workplace.
- Check whether public transport can reasonably be expected for your route.
- Count how many days per month you commute, including any part-time or home office schedule.
- Use the BMF Pendlerrechner and print the L34EDV form.
- Submit the form to your employer, or claim the allowance through Arbeitnehmerveranlagung if it was not included or your circumstances changed.
This article and the calculator are for information only and do not constitute tax advice. The calculation applies to employees who are tax resident in Austria. Updated: 13 October 2026.