The transport tax credit and its supplements
For employees in Austria: the credit you get automatically on every payslip, and the two top-ups for low incomes and commuters.
The transport tax credit (Verkehrsabsetzbetrag) is €496 a year in 2026 and every employee in Austria gets it: your employer deducts one twelfth from your wage tax each month without any application. It is meant as a flat compensation for the cost of getting to work. If you qualify for the commuter allowance (Pendlerpauschale) and your income is no more than €15,069 a year, the credit rises to €853, tapering evenly back to €496 at €16,056. Separately, a supplement (Zuschlag) of €804 applies if your income does not exceed €19,761, phasing out to nothing at €30,259. The supplement is only granted in the annual tax assessment. Because credits can push your tax below zero, low earners get part of their social insurance back, and the supplement raises that refund by up to €804, the so-called SV-Bonus. On €1,500 gross a month you pay no regular wage tax and receive €978.52 after the year ends.
Transport credit and supplement at your income
Transport credit
€496
| Annual income (regular) | €17,184 |
| Supplement (assessment) | €804 |
| Monthly wage tax | €19.41 |
Checked by Radif Partners · Editorial policy · Calculation method
One credit, three layers
| Part | Amount 2026 | Condition | Where it applies |
|---|---|---|---|
| Transport credit | €496 | income from employment | payroll, monthly |
| Higher transport credit | €853 | commuter allowance, income up to €15,069 (tapering to €16,056) | payroll or assessment |
| Supplement | + €804 | income up to €19,761 (tapering to €30,259) | assessment only |
A tax credit (Absetzbetrag) comes off the tax, not off your income, so the €496 are worth the same to everyone, whatever their marginal rate. On small incomes the credit is often larger than the tax on the scale; then no wage tax is withheld at all, and the surplus can be paid out as a social insurance refund.
What it does each month
Payslips rarely show the transport credit as a line of its own. Payroll simply deducts €41.33 a month from the annualised tax. That creates a second threshold few people know: the first tax band starts at €13,539 of income, but regular wage tax only appears from €16,019, because up to that point the credit absorbs the tax. For a full year without commuter allowance that is about €1,586 gross a month. Below it your payslip shows zero wage tax, even though part of your income is already in the 20 percent band.
The higher credit for commuters
If you qualify for the commuter allowance, a low income brings €853 instead of €496. The extra €357 tapers over an income band of only €987, about €36.17 less credit for each extra €100 of income.
| Annual income | Transport credit with commuter allowance |
|---|---|
| €15,069 | €853.00 |
| €15,563 | €674.50 |
| €16,056 | €496.00 |
Since the commuter allowance itself lowers your income, many commuters on part-time salaries fall below the limit. The commuter euro is a separate credit on top. If payroll applied the higher credit when you were not entitled to it, you must file an assessment.
The supplement for low incomes
Regardless of your commute, the credit rises by €804 if your income in the calendar year does not exceed €19,761. Between €19,761 and €30,259 it falls evenly to zero, about €76.59 per €1,000 of income. The Finance Ministry states that it is only granted in the assessment, never on the monthly payslip.
| Annual income | Supplement | roughly equals monthly gross |
|---|---|---|
| €19,761 | €804.00 | €1,953 |
| €22,000 | €632.52 | €2,173 |
| €25,000 | €402.77 | €2,527 |
| €28,000 | €173.01 | €2,861 |
| €30,259 | €0.00 | €3,091 |
The monthly gross is only a guide. Holiday and Christmas pay do not count as income where they are taxed at fixed rates, while work expenses, the commuter allowance or a part year reduce it.
Commuter euro 2026 versus 2025
Commuter euro 2026 per year
€210
| Commuter euro 2025 | €70 |
| Extra tax saving 2026 | €140 |
| per month | €11.67 |
Only with a commuter allowance (small from 20 km, large from 2 km).
Negative tax and the SV-Bonus
If your tax after all credits is below zero, the tax office refunds 55 % of your social insurance contributions under section 33(8), up to €496, or €750 with the commuter allowance. Entitlement to the transport credit is the condition. If you also get the supplement, the cap rises by up to €804: that is the SV-Bonus.
| Step | Amount |
|---|---|
| Monthly gross | €1,500.00 |
| Annual income (regular pay, after SI and flat allowance) | €15,146.40 |
| Tax on the scale | €321.48 |
| − transport credit | − €496.00 |
| − supplement | − €804.00 |
| = tax | -€978.52 |
| Regular SI contributions per year | €2,721.60 |
| Refund (capped at negative tax, 55 % of SI, €496 + supplement) | €978.52 |
On the payslip this person pays no regular wage tax, as the tax on the scale is smaller than the transport credit. The supplement and refund only arrive with the annual tax assessment, often automatically if you file nothing. If you work part-time or only part of the year, this refund is worth knowing: it can exceed a month's net pay.
Part year: the supplement for good earners
The supplement is not only for low salaries. It depends on annual income, which is low if you start in autumn. Someone who moves to Austria in September and earns €3,500 gross for four months has an income of about €11,338 for the year, with no other income. That is below €19,761, so the full €804 supplement applies; the regular wage tax from those four months comes back in the assessment, plus a social insurance refund. The same goes for the year you finish your studies or return from long parental leave.
Who does not get it
- Pensioners receive the pensioner credit instead; the two cannot be combined. In a year with both work income and a pension, the transport credit applies, according to the ministry.
- Cross-border commuters do not get it through payroll, only in the assessment.
- The self-employed are not entitled, since it is tied to income from employment.
All amounts, including the taper limits, have been indexed to inflation every year since 2023; for 2026 by two thirds of the inflation rate.