Quick Answer: Commuter Allowance in Austria
The Commuter Allowance is a tax relief measure for employees with long commutes. It is claimed either directly through the employer (payroll processing) or as part of the employee’s tax assessment (tax adjustment). The prerequisite is that the commute exceeds certain minimum distances and that the use of public transportation is either reasonable or unreasonable. The exact calculation is performed exclusively using the official commuter calculator of the Federal Ministry of Finance (BMF) and is legally binding.
What is the Commuter Allowance?
The Commuter Allowance is a tax deduction that takes into account the costs of the commute between your place of residence and your workplace. It reduces the taxable income and thus your tax burden.
In addition, there is the so-called “commuter euro,” which acts as a direct tax deduction. You can also find an official explanation of this on the Chamber of Labor website.
Who is eligible for the Commuter Allowance?
You are generally eligible if:
- the commute is at least 20 km (for the small Commuter Allowance) or as little as 2 km if using public transportation is unreasonable (large Commuter Allowance)
- you commute to work regularly
- you are an employee (not self-employed)
You can find more details on the requirements at the AMS.
There are two types:
1. Small Commuter Allowance
When using public transportation is reasonable.
2. Large Commuter Allowance
When using public transportation is not reasonable, e.g.:
- no suitable connections available
- extremely long travel times
- work hours outside of public transportation schedules
How much is the Commuter Allowance?
The amount depends on:
- the distance between your home and your workplace
- the feasibility of using public transportation
Example (current figures, simplified & rounded):
| Distance | Small Commuter Allowance (annual) | Large Commuter Allowance (annual) |
| 20–40 km | approx. 696 € | approx. 1.476 € |
| 40–60 km | approx. 1.356 € | approx. 2.568 € |
| over 60 km | approx. 2.016 € | approx. 3.672 € |
Additionally:
👉 Commuter Euro = € 6,00 per kilometer per year
For details and current rates, visit: https://www.arbeitnehmer.at/steuern/pendlerpauschale/
Note: Actual rates are subject to change due to legal adjustments.
Applying for the Commuter Allowance: Step-by-Step Guide
1. Use the commuter calculator (required!)
The calculation is performed using the official commuter calculator from the Federal Ministry of Finance (BMF).
This determines:
- Distance
- Reasonableness
- Amount of the allowance
👉 Important: The result is binding (see also Österreich.gv).
2. Fill out Form L34
The result from the commuter calculator is entered into Form L34.
You submit this:
- either directly to your employer
- or electronically via FinanzOnline
3. Inclusion in salary or tax adjustment
Option A: Ongoing via payroll processing
- immediate reduction in income tax
- monthly benefit
Option B: Retroactively via employee tax assessment
- Refund in the tax adjustment
recommended if not applied for in a timely manner.
Common Mistakes with the Commuter Allowance
Many employees are losing out on money because:
- the commuter calculator is not filled out correctly
- working hours change, but the allowance is not adjusted
- the higher allowance is not claimed, even though it is due
- days worked from home are not taken into account
👉 Important: The Commuter Allowance is only available for days on which you actually commute.
Special Cases: What you need to know
- Working from home: Reduces the number of commuting days → lower allowance.
- Part-time work: Eligibility remains, but depends on the actual number of workdays.
- Multiple residences: The primary residence or the place where you spend the majority of your time is relevant.
Conclusion
The Commuter Allowance is one of the most effective ways to reduce your tax burden in Austria. It is crucial that you:
- use the commuter calculator correctly
- select the correct allowance
- keep track of changes
👉 Especially for longer commutes, this can amount to several thousand euros per year.
FAQ on the Commuter Allowance in Austria
How do I apply for the Commuter Allowance?
Use the commuter calculator → Form L34 → Submit to your employer or via FinanzOnline.
Can I apply for the Commuter Allowance retroactively?
Yes, up to 5 years retroactively as part of the employee tax assessment.
What is the difference between the small and large Commuter Allowance?
The small allowance applies when public transportation is reasonable, the large allowance applies when it is unreasonable.
Do I receive the Commuter Allowance automatically?
No. You must actively apply for it.
How does working from home affect the Commuter Allowance?
Working from home reduces the number of commuting days → lower allowance.
What is the commuter euro?
An additional tax deduction of € 6,00 per kilometer per year.
Do I have to reapply for the Commuter Allowance every year?
Only if there are changes (place of residence, place of work, working hours). Otherwise, it remains in effect.
