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?

No. Only the Pendlereuro rate tripled to €6/km for 2026. The Pendlerpauschale amounts are fixed in law and are not adjusted for inflation, so they are the same as in previous years.

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, €144 at a 40% 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: only the Pendlereuro tripled. The Pendlerpauschale amounts themselves (the small/large allowance by distance band) are fixed in law, are not adjusted for inflation, and are unchanged for 2026. Don't assume your entire commuter allowance tripled; only the Pendlereuro component did.

Also note that the Pendlereuro is only available if you qualify for the Pendlerpauschale, and it is reduced to one-third or two-thirds if you commute fewer than 11 days a month.

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 →