If you commute to work in Austria, the government offers a significant tax break to help offset your travel costs. The Pendlerpauschale (commuter allowance) is one of the most valuable deductions available to Austrian employees — and many people don't claim it, or claim the wrong amount.
What Is the Pendlerpauschale?
The Pendlerpauschale is a tax deduction for the cost of commuting between your home and your primary workplace. It applies regardless of how you actually travel — car, public transport, bike, or on foot — and is based on the distance between your home and workplace.
There are two types depending on whether public transport is a reasonable option for your route:
Small Commuter Allowance (Kleine Pendlerpauschale)
Applies when public transport is a reasonable option for your commute.
| One-way distance | Annual deduction |
|---|---|
| 20 – 40 km | €696 |
| 40 – 60 km | €1,356 |
| Over 60 km | €2,016 |
Under 20 km: no allowance if public transport is available.
Large Commuter Allowance (Große Pendlerpauschale)
Applies when public transport is not reasonably available — for example, if there's no direct bus or train, or if public transport would make the trip more than 1.5× longer than driving.
| One-way distance | Annual deduction |
|---|---|
| 2 – 20 km | €372 |
| 20 – 40 km | €1,476 |
| 40 – 60 km | €2,568 |
| Over 60 km | €3,672 |
Tip: "Reasonable" is determined by the Austrian tax authority using official public transport schedules. You can check your eligibility with the official Pendlerrechner tool.
Pendlereuro: An Extra Credit on Top
In addition to the deduction, commuters also receive a Pendlereuro — a direct tax credit (not just a deduction) worth €2 per kilometer of one-way commute distance per year.
| One-way distance | Annual Pendlereuro credit |
|---|---|
| 25 km | €50 |
| 40 km | €80 |
| 60 km | €120 |
| 80 km | €160 |
Because the Pendlereuro is a tax credit (not a deduction), it reduces your tax bill euro for euro — making it more valuable than an equivalent deduction.
How Many Days Must You Commute?
The full allowance applies if you commute at least 11 days per month (or 8 days for the large allowance).
If you commute less frequently:
- 4–10 days/month: One-third of the full allowance
- 8–10 days/month (large): Two-thirds of the full allowance
- Fewer than 4 days: No allowance
This is important for part-time workers or those with hybrid work arrangements.
Home Office Days and the Pendlerpauschale
If you work from home regularly, this reduces your commuter allowance. The number of days you commute determines which tier applies:
- Working from home 3 days a week reduces your commuting days to ~8–9/month → one-third allowance
- Working from home 1–2 days a week still qualifies for the full allowance (11+ commuting days)
Track your actual commuting days carefully and declare the correct number.
How to Apply for the Pendlerpauschale
Via Your Employer (Easiest)
Submit Form E 30 to your employer. They will then deduct the allowance directly from your payroll every month — meaning you don't have to wait until the end of the year.
Steps:
- Download Form E 30 from the Austrian tax authority (BMF)
- Fill in your home address, workplace address, and commuting details
- Submit to your employer's payroll department
- Your employer applies the allowance monthly
Via Annual Tax Return
If you didn't submit Form E 30, or want to adjust the amount, claim it on your Arbeitnehmerveranlagung (annual employee tax assessment):
- Log in to FinanzOnline
- Navigate to the income-related expenses section
- Enter your commuting distance and number of days
- The system calculates the allowance automatically
You can claim commuter allowance retrospectively for up to 5 years.
Practical Example
Scenario: You live 35 km from work, commute by car (no reasonable public transport), 5 days/week.
- Allowance type: Large Pendlerpauschale (no public transport)
- Distance bracket: 20–40 km → €1,476/year deduction
- Pendlereuro: 35 km × €2 = €70/year direct credit
- Total benefit at 30% marginal rate: (€1,476 × 30%) + €70 = €513/year savings
Climate Ticket (Klimaticket) and the Pendlerpauschale
If you use the Klimaticket (Austria's nationwide public transport pass), the cost of the ticket itself is deductible as an income-related expense. However, if your employer provides or subsidizes the Klimaticket, you cannot claim the portion your employer covers.
The Pendlerpauschale and the Klimaticket deduction cannot be combined — use whichever gives you the higher deduction.
Common Mistakes
- Not claiming at all — Many workers, especially expats, don't know this deduction exists
- Wrong distance — Use the official route distance, not GPS distance
- Not adjusting for hybrid work — If you now work from home some days, update your Form E 30
- Forgetting the Pendlereuro — This credit is often missed when filing manually
- Using the wrong type — Check whether public transport is "reasonable" before choosing small or large
Summary
| Small Pendlerpauschale | Large Pendlerpauschale | |
|---|---|---|
| When | Public transport available | No reasonable public transport |
| Min. distance | 20 km | 2 km |
| Max. deduction | €2,016/year | €3,672/year |
| Pendlereuro | €2/km/year | €2/km/year |
The Pendlerpauschale is one of Austria's most generous employee deductions. If you commute regularly, make sure you're claiming it — either through your employer or your annual tax return.
Use our income tax calculator to see how the commuter allowance reduces your tax bill.
Figures are based on 2026 Austrian tax regulations. Always verify with the official BMF Pendlerrechner for your specific route.