Can I claim the commuter allowance in Austria?
Yes — if the distance and commuting conditions are met. The small commuter allowance (public transport reasonable) is, per year, €696 (20–40 km), €1,356 (40–60 km) and €2,016 (over 60 km) — from 20 km. The large commuter allowance (public transport unreasonable) runs from €372 (2–20 km) to €3,672 (over 60 km) — from just 2 km. The commuter euro rises in 2026 to €6 per kilometre of one-way distance (previously €2). You must commute the route on more than half the working days. Claim via the employer or the assessment. In short: yes, from the minimum distances and with majority commuting.
📋 The rules
- Small: €696 (20–40 km) … €2,016 (>60 km)
- Large: €372 (2–20 km) … €3,672 (>60 km)
- Small from 20 km, large from 2 km
- Commuter euro 2026: €6 per kilometre
- Commute on more than half the working days
🔓 Exceptions
- Reasonableness by travel time: 60 min + 1 min/km, max 120 min
- Employer car for the commute: no entitlement
- Few commuting days: pro-rated (4–7, 8–10, 11+ trips/month)
⚠️ Penalties & fines
The maximum commuter allowance is €3,672/year (large, over 60 km) plus the commuter euro at €6/km. The allowance is a work-cost deduction, the commuter euro a direct tax credit. You can claim both via the employer (form L34) or through the employee tax assessment. Beware a myth: "every commuter automatically gets the commuter allowance" is false — the ordinary commute is already covered by the traffic tax credit; the allowance needs the minimum distance (20 km small, 2 km large), the reasonableness test and majority commuting. Tip: use the finance ministry's commuter calculator for the correct values.
📎 Official sources
- finanz.at · commuter allowance →
- Chamber of Labour · commuter allowance →
- WKO · commuter allowance & euro →
❓ Frequently asked
Who is entitled to the commuter allowance?
You're entitled if the minimum distance is met and you commute the route on more than half your working days. The small commuter allowance applies from 20 kilometres where public transport is reasonable, the large from 2 kilometres where it's unreasonable.
How high is the commuter allowance in 2026?
The small commuter allowance is, per year, €696 for 20 to 40 kilometres, €1,356 for 40 to 60 kilometres and €2,016 over 60 kilometres. The large runs from €372 from 2 kilometres to €3,672 over 60 kilometres. The commuter euro is added.
What is the commuter euro?
The commuter euro is an additional tax credit based on the one-way distance. From 2026 it is €6 per kilometre per year, after previously being €2. This tripling serves as compensation for the abolished climate bonus.
When does the large allowance apply?
The large commuter allowance applies where using public transport is unreasonable. The decisive factor is the distance-dependent maximum time of 60 minutes plus 1 minute per kilometre, capped at 120 minutes. If the travel time is above that, the large allowance applies.
Does every commuter get the allowance?
No. The ordinary commute is already covered by the traffic tax credit. The commuter allowance requires a minimum distance, 20 kilometres for the small and 2 kilometres for the large, plus the reasonableness test and majority commuting. An employer car for the commute rules out the entitlement.
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