Every euro you spend to do your job can potentially reduce your tax bill. In Austria, work-related expenses are called Werbungskosten (income-related expenses) and are deducted from your gross income before tax is calculated.
The catch: you only benefit from claiming Werbungskosten if your total exceeds the automatic €132/year allowance that every employee gets. Most people with even modest work expenses will exceed this.
What Counts as a Werbungskosten?
A work-related expense must meet two criteria:
- It is directly related to your employment — not useful for private purposes
- You paid for it yourself (not reimbursed by your employer)
If your employer reimburses an expense, you cannot deduct it. If they partially reimburse it, you can deduct the remainder.
The Full List of Deductible Work Expenses
Tools and Work Equipment
Any equipment you need to do your job:
- Computer or laptop (deduct the work-use proportion — usually 70–100%)
- External monitor, keyboard, mouse, webcam
- Smartphone (work-use proportion)
- Printer, scanner, external hard drives
- Specialised tools (construction, medical, technical)
- Sewing machine (for tailors), camera (for photographers), musical instruments (for musicians)
Under €1,000: Deduct the full amount in the year of purchase €1,000 and above: Depreciate over the useful life (typically 3–5 years for electronics)
Home Office
- €3 per day for each home office day (up to 100 days / €300/year)
- Internet costs (work-related proportion — typically 50–80%)
- Office furniture: Desk, ergonomic chair, shelving
- Dedicated office room costs: proportional rent, electricity, heating (if exclusively for work)
Commuting Costs
- Pendlerpauschale (commuter allowance): €372 to €3,672/year depending on distance and transport availability
- Pendlereuro: €2 per km direct tax credit
- Parking fees: For work-related travel (not daily commute to fixed office)
Professional Education and Training
This is one of the most valuable and most overlooked categories:
- Work-related courses and seminars (in-person or online)
- University or college courses directly related to your current job
- Professional certifications (IT, accounting, legal, healthcare)
- Language courses (if the language is required for your job)
- Books, e-books, journals, and professional publications
- Online learning platform subscriptions (LinkedIn Learning, Pluralsight, etc.)
- Congress and conference fees (work-related)
Important: The training must relate to your current profession — not a career change or hobby. Courses to enter a completely different field are generally not deductible.
Work Clothing
Work clothing is deductible only if it is exclusively suitable for work and not worn privately:
✅ Deductible:
- Protective gear (safety boots, helmets, gloves, high-vis vests)
- Medical uniforms (scrubs, white coats)
- Chef's clothing, butcher's aprons
- Judicial or official robes
❌ Not deductible:
- Business suits and formal wear (can be worn privately)
- "Smart casual" office clothing
- Shoes worn to work but also privately
Cleaning costs for work-specific clothing are also deductible.
Professional Memberships and Union Fees
- Trade union fees (Gewerkschaftsbeitrag): Fully deductible — automatically noted on your wage slip
- Professional chamber memberships (Ärztekammer, Rechtsanwaltskammer, etc.)
- Professional associations and societies
- Industry body membership fees
Business Travel and Work-Related Transportation
If your job requires travel beyond your normal commute:
- Mileage for work-related driving: €0.42/km (private car) — keep a logbook
- Public transport tickets for work trips
- Taxi and rideshare for work purposes
- Overnight accommodation for work travel
- Meals during work travel (above 25 km from workplace, over 5 hours: €26.40/day)
Note: Your daily commute to your regular workplace is handled separately through the Pendlerpauschale.
Telephone and Communication
- Mobile phone costs (work-related proportion)
- Second phone used exclusively for work: 100% deductible
- Postage for work correspondence
- Fax costs (if still relevant)
Double Household (Doppelte Haushaltsführung)
If your job requires you to maintain a second home at your place of work while your main residence is elsewhere:
- Rent for the second home (up to €2,200/month)
- Furniture for the second home (reasonable amount)
- Travel costs for home visits (once per week)
This often applies to expats or workers relocated to Vienna who maintain a home elsewhere.
Tax Advisor Fees
The cost of a professional tax advisor (Steuerberater) is deductible as a special expense — not a Werbungskosten — up to certain limits. This effectively means the government subsidizes part of your advisor's fee.
What Is NOT Deductible
- Daily food costs (unless on official work travel)
- Clothing that can be worn privately
- General fitness or gym (unless specifically required by the job)
- Commuting costs covered by employer transport or Klimaticket subsidy
- Expenses reimbursed by your employer
- Hobbies or private education unrelated to current work
How to Calculate Your Deduction
Example: IT Professional Working Hybrid
| Expense | Amount | Deductible |
|---|---|---|
| Laptop (100% work use) | €1,200 | €240/year (5yr depreciation) |
| Monitor | €450 | €450 |
| Ergonomic chair | €380 | €380 |
| Home office (80 days × €3) | €240 | €240 |
| Internet (60% work use, €50/mo) | €360/year | €360 |
| AWS certification course | €320 | €320 |
| Tech books | €120 | €120 |
| Union fees (from wage slip) | €140 | €140 |
| Total Werbungskosten | €2,250 | |
| Minus automatic allowance | −€132 | |
| Net additional deduction | €2,118 |
At a 30% marginal rate: €2,118 × 30% = €635 additional refund
How to Claim Your Werbungskosten
- Collect receipts throughout the year — save everything in a folder or app
- File your Arbeitnehmerveranlagung via FinanzOnline or paper Form L1
- Enter each expense category in the relevant section
- Keep all receipts for 7 years in case of audit (you don't submit them, just keep them)
The tax office may ask for documentation in certain cases — if they do, you have time to respond after you receive the query.
Tips for Maximising Your Deductions
- Buy work equipment in December — if you need something for work, buying before year-end means you can claim it for that tax year
- Track everything digitally — scan or photograph receipts immediately
- Calculate your home office days — keep a calendar or work diary
- Ask your employer for a written home office confirmation — the tax office may request this
- Don't forget older purchases — you can file returns for up to 5 previous years
Use our income tax calculator to estimate how your deductions affect your net salary and expected refund.
Information is based on 2026 Austrian tax regulations. Deductibility depends on individual circumstances. Consult a Steuerberater for advice on complex situations.