How much is the Pendlereuro in 2026?

The Pendlereuro increased to €6 per kilometer of one-way commuting distance per year in 2026, up from €2 per kilometer previously — a threefold increase.

Is the Pendlereuro a deduction or a tax credit?

It's a tax credit (Absetzbetrag), not a deduction. That means it reduces your tax bill directly, euro for euro, rather than just reducing your taxable income — which makes this increase more valuable than an equivalent rise in a deduction would be.

Do I need to do anything to get the higher Pendlereuro amount?

No separate application is needed if you already claim the Pendlerpauschale — the Pendlereuro is calculated automatically from the same one-way commuting distance, whether through Form E 30 with your employer or on your annual tax return.

Does the Pendlerpauschale amount also change in 2026?

Not in this update. Only the Pendlereuro rate is confirmed at the tripled €6/km figure for 2026; the underlying Pendlerpauschale lump-sum tables are still shown at their indexed 2025 levels in the current tax book edition.

Pendlereuro Triples to EUR 6 Per Kilometer in 2026

Of all the changes in Austria's 2026 tax rules, this is the one with the biggest multiplier: the Pendlereuro — the tax credit commuters get on top of the Pendlerpauschale — has tripled.

What Changed

One-way commute distance	Pendlereuro through 2025	Pendlereuro from 2026
25 km	€50/year	€150/year
40 km	€80/year	€240/year
60 km	€120/year	€360/year
80 km	€160/year	€480/year

The formula is simple — multiply your one-way commuting distance in kilometers by €6 (previously €2) — but the practical effect for longer commutes is significant. A commuter driving 60 km each way now gets €360 a year in direct tax credit from the Pendlereuro alone, on top of whatever their Pendlerpauschale deduction is worth.

Why a Tax Credit Is Worth More Than It Looks

Unlike the Pendlerpauschale, which is a deduction that reduces your taxable income, the Pendlereuro is a tax credit that reduces your tax bill directly. A €360 Pendlereuro credit is worth exactly €360 off your tax liability — regardless of your marginal tax rate. A deduction of the same size would only be worth €360 × your marginal rate (for example, €126 at a 35% rate). Tripling a credit, rather than a deduction, is a disproportionately generous move for taxpayers.

What Hasn't Changed

It's worth being precise here: the current tax book edition confirms the tripled Pendlereuro rate for 2026, but does not yet publish updated 2026 figures for the Pendlerpauschale lump-sum tables themselves (the small/large allowance amounts by distance band) — those are still shown at their already-known, indexed 2025 levels. Don't assume your entire commuter allowance tripled; only the Pendlereuro component did.

For the full breakdown of how the Pendlerpauschale and Pendlereuro work together, the distance bands, and how to apply via Form E 30 or your annual tax return, see our complete guide: Austria Commuter Allowance (Pendlerpauschale) — Full Guide.

What to Do Now

If you already submitted Form E 30 to your employer, no action is needed — the higher rate should apply automatically to payroll from 2026.
If you claim commuting costs via your annual tax return, make sure your Arbeitnehmerveranlagung reflects the €6/km rate for 2026 income, not the older €2/km figure some third-party calculators may still use.
Employers running in-house payroll tools should confirm the Pendlereuro parameter has been updated for the new tax year.

Use our income tax calculator to see the combined effect of your Pendlerpauschale and the new Pendlereuro rate on your take-home pay.

Calculate your income tax →