Commuter allowance Austria

We explain the situation with the small and large commuter allowance in Austria.

Who is entitled to the commuter allowance in Austria?

A brief explanation first: the commuter allowance is a tax benefit for all employees who have to commute between their place of residence and place of work. In Austria, a distinction is made between a small and a large commuter allowance

These benefits can also be claimed by the self-employed, although they are subject to different regulations. The commuter allowance should also not be confused with the transport deduction, which deals with general travel costs to work.

The small commuter allowance can be claimed if

• the distance is at least 20 km and
• public transportation is available nearby.

The large commuter allowance can be claimed if

• the distance is at least 2 km, but
• the use of public transportation is not possible or reasonable, or
• a route takes at least 120 minutes.

The small commuter allowance

The small commuter allowance can be explained using an example: If your place of work is 32 km away from your home, you can claim around €700 per year in Austria. If the distance is over 40 km, the amount is doubled. If the distance is over 60 km, you are entitled to €2,000 a year in tax relief. It is therefore well worth looking into this lump sum, as you can claim cash back. Exactly how much you are entitled to depends on your tax class. The figures given here are for a general overview.

The big commuter allowance

As already explained, the large commuter allowance, in contrast to the small one, applies from a distance of 2 km between home and work. In this context, it is important that there is no public transport for at least half of the distance – or that this transport does not run at the required time, which can happen with night and shift work

It can also be claimed if a journey takes more than 120 minutes. If at least one of these points applies, you can count on the large commuter allowance.

Example: If you have to travel up to 20 km a day to get to work under the circumstances mentioned above, you can claim around €370 per year. If the distance is up to 40 km, this is already just under €1,500 per year. If the distance is between 40 and 60 km, the benefit is around €2,500 and from 60 km it is around €3,600. But be careful, here too, your tax class determines the benefit you are actually entitled to in the end.

Good to know: Neither vacation nor public holidays reduce the lump sum. Even sick days do not affect the calculated tax allowance.

How is the commuter allowance calculated?

To calculate the commuter allowance in Austria, use the so-called commuter calculator, which has been decisive for entitlement to the allowance since 2014. The amount of tax relief is also calculated here and the result is legally binding. The commuter calculator only requires a few pieces of information: Home address, address of place of work, start and end of work, number of journeys per month.

Tip: Find out more about the commuter euro. This is a tax deduction. The calculation is very simple: the normal journey to work is multiplied by 2 and expressed in euros. Example: 20 km commute x 2 equals €40. The commuter euro can be claimed annually and is available to anyone who is also entitled to the commuter allowance.

Does the commuter allowance apply to part-time employees?

In principle, yes, because the commuter allowance is intended to provide tax relief for all those who have a longer journey to work, even if they do not work full-time. This regulation must be taken into account:

The entitlement is reduced if you work part-time or (additionally) from a home office.

How do I apply for the commuter allowance in Austria?

Once you have provided the commuter calculator with all the necessary information, it will have calculated the actual commuter allowance and the commuter euro. Print this out and hand it to your employer. If your place of residence is outside Austria, or if the commuter calculator does not work at the moment, form L33 can be used instead.

If the lump sum was not taken into account for any reason, it can be claimed as part of the employment costs in the employee tax assessment. The only difference with this step is that the reimbursement takes a little longer than if you take the direct route via the lump sum.

Exclusion from the lump sum

The commuter allowance cannot be claimed if the points listed in paragraph 1 are not met. The same applies if the employer has provided a company car that can also be used during leisure time. In these circumstances, neither the lump sum nor the commuter euro applies.