Commuter allowance and commuter euro 2026
What the Austrian commuting tax break is really worth on your payslip, for all seven bands and with the tripled commuter euro.
If you earn €3,000 gross and commute 35 kilometres to work on a route where public transport would be reasonable, you qualify for the small commuter allowance (kleines Pendlerpauschale) of €696 a year plus a commuter euro (Pendlereuro) of €210. On your payslip that adds €34.90 net per month. The allowance is a deduction: it lowers taxable pay, so it is worth your marginal tax rate times its amount, just under a third of it at a 30 percent marginal rate. The commuter euro is a credit taken straight off the tax, and since January 2026 it is €6 per kilometre of the one-way distance, three times the 2025 amount. Whether you get the small or the large allowance depends on whether public transport is reasonable, which the Finance Ministry's official Pendlerrechner decides. Both apply in full from eleven commutes a month, two thirds with eight to ten and one third with four to seven.
Extra net per month
€34.90
€419 a year through payroll
| Commuter allowance (deduction) per year | €696 |
|---|---|
| Commuter euro (€6 per km) per year | €210 |
| Wage tax without commuting | €281.57 |
| Wage tax with commuting | €246.67 |
| Net per month with commuting | €2,203.73 |
Checked by Radif Partners · Editorial policy · Calculation method
What the calculator shows
Enter your monthly gross, the federal state of your workplace, the type of allowance, the distance from the Pendlerrechner and the number of commutes. The calculator then runs your payslip twice, once without and once with the commuter allowance and commuter euro. The difference is what you gain at the end of each month. The table repeats the exercise for each of the seven bands, so you can see what a move, a new workplace or a “large” classification would change.
The 2026 amounts
| Band | One-way distance | Allowance per year |
|---|---|---|
| small | 20 to 40 km | €696 |
| small | over 40 to 60 km | €1,356 |
| small | over 60 km | €2,016 |
| large | 2 to 20 km | €372 |
| large | over 20 to 40 km | €1,476 |
| large | over 40 to 60 km | €2,568 |
| large | over 60 km | €3,672 |
On top comes the commuter euro of €6 per kilometre per year (section 33(5)(4)). For 35 kilometres that is €210 instead of €70 before, the very example the Finance Ministry gave in its announcement of 30 December 2025.
Deduction versus credit, in euros
The allowance reduces taxable income, so its value depends on your marginal rate: at 20 percent, €696 of allowance save €139 of tax a year; at 40 percent, €278. The commuter euro comes off the finished tax bill and is worth the same to everyone as long as there is wage tax to reduce. Lower earners therefore gain relatively more from the commuter euro, higher earners from the allowance. The calculator combines both on a real payslip, with Familienbonus Plus and the other credits, instead of multiplying allowance by tax rate.
Distance and reasonableness: the Pendlerrechner decides
You do not choose the kilometres or the small-or-large question yourself. What counts is the result of the Finance Ministry Pendlerrechner, which uses your home address, workplace and working hours to work out route and travel time by public transport. If public transport is reasonable, the small allowance applies; otherwise the large one. Its printout doubles as the form for your employer. Our calculator simply takes distance and type from there.
Second homes, part-time and company shuttles
With several homes, either the one nearest the workplace or the family home counts. Part-timers count trips, not hours: four long days a week mean about 17 trips and the full allowance. If you use an employer shuttle on most working days, the allowance only covers the stretch the shuttle does not. All of this is in section 16(1)(6).
When wage tax is already zero
On small salaries the wage tax is often too low to absorb the full commuter euro. That is where the employee tax assessment helps: commuters get back up to €750 of their social insurance contributions instead of €496, and the transport credit rises to as much as €853. The commuter euro page explains the credit itself.