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Pendular Data

Minimum distance: 2 km (small) / 20 km (large)
Unreasonable - more than 90 minutes for a trip.

Commuter allowance 2026

TypeCommuter allowance small (public transport available)
Monthly commuter allowance3 348,00 EUR/mese
Commuter allowance annual40 176,00 EUR/anno
Adjust your budget - tax credit60,00 EUR/anno
Annual Total Profit40 236,00 EUR/anno

Come utilizzare Pendlerpauschale Calculator for Austria 2026

Insert work-from-home distance

Distance from home to work in km. Minimum distance for the Pendlerpauschale is 2 km (small) or 20 km (large).

Indicate public transportation availability

The commuter allowance "small" applies if public transport is available. The "large" (grosses) applies if not or if it's unreasonable.

Suggerimenti

  • Official Pendlerrechner of the Austrian Federal Ministry of Finance (BMF) on bmf.gv.at calculates automatically the type of Pendlerpauschale based on address.
  • Business expenses (advertising costs) are included in the commuter allowance. The minimum flat rate is 132 EUR/year.
  • For remote workers (home office): days of telework do not count towards the commuter allowance.

Domande frequenti

What is the difference between the small and large Pendlerpauschale?

The "small" (kleines) applies when public transport is available (minimum distance 20 km). The "large" (grosses) applies when public transport is not available or would take more than 90 minutes each way. The large version has higher amounts.

What is the Pendlereuro?

The Pendlereuro is an additional tax credit of 2 EUR/km/year for the home-to-work distance. It is deducted directly from the tax due (not from taxable income), so it has a greater value.

How do you apply for it?

The Pendlerpauschale is requested via the Arbeitnehmerveranlagung (tax return) or through Formular L 34 given to the employer for an immediate reduction of the monthly Lohnsteuer.

How many working days are considered?

The actual number of days worked is considered. For the monthly amount, the Pendlerpauschale is reduced for months with fewer than 11 working days.