B. Travelling between one's home and place of work
How are the costs for travelling between one's home and place of work recognised?
As a rule, the costs of travelling between one's home and place of work are covered by the transportation deduction.
Under certain circumstances, you may also claim the "small" or the "large" lump sum for commuters and a commuters' euro. Go to bmf.gv.at/pendlerrechner for a commuter calculator. It serves to determine the distance between home and workplace, and to assess whether use of public transport is reasonable or not. Based on these results, the amount of a possibly due lump sum for commuters and commuters' euro is to be determined. Actual travel costs cannot be claimed. The lump sum for commuters reduces the tax base for wage tax, and wage tax is then recalculated based on this reduced amount. The tax savings depend on the marginal tax rate. The commuters' euro is a tax deduction that directly reduces the wage tax.
Even part-time employees who travel to their place of work at least once per week are entitled to a lump sum for commuters. If the route home–workplace is travelled on at least eleven calendar days in the calendar month, the full lump sum for commuters is applicable. If the route home–workplace is travelled on at least eight, but no more than ten calendar days in the calendar month, two-thirds of the lump sum for commuters is applicable. If the route home–workplace is travelled on at least four, but no more than seven calendar days in the calendar month, one-third of the lump sum for commuters is applicable. The lump sum for commuters is also applicable during holidays and sick leave, but not during an extended maternity leave. When determining the distance, it is relevant whether use of public transport is reasonable or not. For reasonableness of the use of public transport, the kilometres plus the approach on foot or by vehicle to the respective entry and exit stops are relevant. If use of public transport is not reasonable, the fastest road link between home and work must be used.
Unreasonableness of use of public transport
In the following cases, public transport is deemed unreasonable:
- If no public transportation is available at least for half the distance between home and work (or place of work and home).
- If there is an entry about the unreasonableness of the use of public transport in the disability passport or a pass pursuant to section 29b Road Traffic Regulations (Straßenverkehrsordnung) 1960 is on hand (or the person is exempt from motor vehicle tax due to disability).
- In case of more than 120 minutes of travel for the one-way route between home and work.
- If the travel time for the one-way route is between 60 and 120 minutes (note: up to 60 minutes of travel time, use of public transport is in any case reasonable), the distance-dependent maximum time is to be determined. This is 60 minutes plus one minute per kilometre of the one-way route between home and work, but no more than 120 minutes. If this distance-dependent maximum time is exceeded, use of public transport is unreasonable.
Example
The workplace, 25 km away, can be reached within 90 minutes by a regional train and a bus. The distance-dependent maximum time is 85 minutes (60 minutes plus 25 minutes). As the time for the travel distance "home–workplace" exceeds the distance-dependent maximum length, use of public transport is not reasonable, and you are entitled to the large lump sum for commuters.
You are entitled to the small lump sum for commuters if you can reasonably be expected to use public transport.
Tables for the calendar year 2024
In the following two tables you will find the monthly amounts applicable for the calendar year 2024 for the small and large lump sum for commuters or the prorated ⅔ or ⅓ claim.
Small lump sum for commuters 2024
According to the commuter calculator, use of public transport on most of the route is possible and reasonable.
| Distance | Full monthly amount | Full annual amount |
|---|---|---|
| at least 20 km up to 40 km | €58.00 | €696.00 |
| more than 40 km up to 60 km | €113.00 | €1,356.00 |
| more than 60 km | €168.00 | €2,016.00 |
| Distance (⅔ of small lump sum) | Monthly amount | Annual amount |
|---|---|---|
| at least 20 km up to 40 km | €38.67 | €464.00 |
| more than 40 km up to 60 km | €75.33 | €904.00 |
| more than 60 km | €112.00 | €1,344.00 |
| Distance (⅓ of small lump sum) | Monthly amount | Annual amount |
|---|---|---|
| at least 20 km up to 40 km | €19.33 | €232.00 |
| more than 40 km up to 60 km | €37.67 | €452.00 |
| more than 60 km | €56.00 | €672.00 |
Large lump sum for commuters 2024
According to the commuter calculator, use of public transport on most of the route is not possible or unreasonable.
| Distance | Full monthly amount | Full annual amount |
|---|---|---|
| at least 2 km up to 20 km | €31.00 | €372.00 |
| more than 20 km up to 40 km | €123.00 | €1,476.00 |
| more than 40 km up to 60 km | €214.00 | €2,568.00 |
| more than 60 km | €306.00 | €3,672.00 |
| Distance (⅔ of large lump sum) | Monthly amount | Annual amount |
|---|---|---|
| at least 2 km up to 20 km | €20.67 | €248.00 |
| more than 20 km up to 40 km | €82.00 | €984.00 |
| more than 40 km up to 60 km | €142.67 | €1,712.00 |
| more than 60 km | €204.00 | €2,448.00 |
| Distance (⅓ of large lump sum) | Monthly amount | Annual amount |
|---|---|---|
| at least 2 km up to 20 km | €10.33 | €124.00 |
| more than 20 km up to 40 km | €41.00 | €492.00 |
| more than 40 km up to 60 km | €71.33 | €856.00 |
| more than 60 km | €102.00 | €1,224.00 |
Application for lump sum for commuters and commuters' euro
You may apply for the lump sum for commuters and the commuters' euro to your employer in the course of the year. Make sure that your employer has fiscally considered the lump sum for commuters and the commuters' euro from the start of your employment or from the beginning of the year, respectively (see "Recalculation by the employer").
If your employer has taken account of the lump sum for commuters and the commuters' euro, you need not claim the amount in the course of the assessment. If the lump sum for commuters and the commuters' euro have not been considered in the current payroll accounting, you may also claim them in your assessment. Please inform your employer immediately of any changes in your route to the workplace.
If it is subsequently established that the information that you provided to your employer did not correspond to actual conditions, you will be obliged to correct the lump sum for commuters and the commuters' euro in an employee tax assessment, and to pay any additional wage tax.
If the lump sum for commuters and the commuters' euro have already been considered by the employer during the year, as a rule this enquiry must be considered for the assessment as well. The result of the commuter calculator is not to be used, upon the taxpayer's request, as part of the assessment only if it is proven that in calculating the distance between home and work, or in assessing the reasonableness of the use of public transport, incorrect conditions are considered.
Incorrect conditions exist, for example, if the commuter calculator considers a route via a non-public, private road. If actually another means of transport or another route is determined by the commuter calculator, then this is not deemed consideration of incorrect conditions, because the actually selected means of transport and the actually selected route are relevant neither in the determination of the distance between home and work nor in assessing the reasonableness of public transport.
Lump sum for commuters in case of multiple employments
If you simultaneously had more than one employer during a calendar year and at least one employer has not considered the (correct amount of the) lump sum for commuters, or the dimension of the total lump sum for commuters considered exceeds a full lump sum for commuters, please use Form L 34a as an additional calculation tool for determining the lump sum for commuters.
Commuters' euro
In addition to the lump sum for commuters, a commuters' euro is applicable. The amount of the commuters' euro is calculated based on the distance home–workplace and reduces the wage tax as a tax deduction. This tax deduction amounts to €2 per kilometre of the one-way route between home and work per year, regardless of whether the large or small lump sum for commuters is applicable. If the lump sum for commuters is to be prorated, the commuters' euro is to be prorated to the same extent.
Example
The route home–workplace is 30 kilometres (large lump sum for commuters). Employee A travels this distance eight times a month. Therefore, the prorated large lump sum for commuters (two-thirds of the allowance) is applicable for a distance of 20–40 km. Furthermore, a prorated commuters' euro is applicable (two-thirds of the tax deduction).
Lump sum for commuters (monthly tax allowance): €1,476/12 × 2/3 = €82
Commuters' euro (monthly tax deduction): (30 × €2)/12 × 2/3 = €3.33
Employer-organised transportation
Employer-organised transportation is defined as the transportation which an employer organises to transport his/her employees from their respective homes to their workplaces and back in vehicles used by public transport. The monetary benefit that employees derive from employer-organised transportation does not constitute a taxable remuneration in kind.
If during the wage-payment period an employee is transported mainly in tax-free employer-organised transportation, the employee is not entitled to a lump sum for commuters. Employer-organised transportation is the main means of transport if the employee is transported in tax-free employer-organised transportation on more than half the working days in the wage-payment period. Whenever an employee must pay for employer-organised transportation, the expense is deductible as income-related expenses up to that maximum amount which corresponds to the lump sum for commuters due in the specific case. In this case, no commuter euro is applicable.
Whenever an employee must cover certain distances between his/her home and the stop for boarding the existing transportation provided by his/her employer, this distance will be considered in the same manner as if it were the distance between his/her home and his/her place of work. For the purposes of the lump sum for commuters, the entry stop for boarding the transportation provided by his/her employer is thus regarded as the workplace. The amount of the lump sum for commuters for the leg, however, is limited to the fictional lump sum for commuters for the whole journey (including employer-organised transportation).
Public transport ticket (Öffi-Ticket) from employer
If the employer provides or pays all or part of the costs for a weekly, monthly or annual ticket for public transport, this does not constitute taxable salary if the ticket is valid at least at the place of residence or at the place of work.
Public transport ticket (Öffi-Ticket) and lump sum for commuters
When an employer provides an employee with a weekly, monthly, or annual public transport ticket ("Öffi-Ticket") for free or partially covers its cost, it can affect entitlement to the lump sum for commuters. Therefore, the lump sum for commuters for the entire route home–workplace must first be calculated as if no public transport ticket ("Öffi-Ticket") were provided by the employer. From the lump sum for commuters calculated using the commuter calculator, the cost reimbursement for a public transport ticket ("Öffi-Ticket") must be deducted. For a public transport ticket ("Öffi-Ticket") valid for several months, the cost must be evenly distributed over the months of validity. This reduces the lump sum for commuters. However, the (increased) transportation deduction and the commuters' euro remain unchanged despite a reduction in the lump sum for commuters.
Example 1: Consideration by the employer in payroll accounting
A is entitled to the full (small) lump sum for commuters for the entire calendar year 2024. The route home–workplace amounts to 62 kilometres, and using public transport is deemed reasonable according to the commuter calculator. A's employer has taken into account the lump sum for commuters and the commuters' euro in the monthly payroll accounting. Starting January 2024, the employer covers the cost of the annual Vienna line ticket, amounting to €365. This ticket is valid from January to December 2024.
Step 1: Lump sum for commuters without public transport ticket (full year): €168/month × 12 = €2,016
Step 2: Reduced amount per month: €365 / 12 months = €30.42/month
Step 3: Lump sum for commuters after deduction: €168 − €30.42 = €137.58/month → €1,650.96/year
The commuters' euro remains unchanged: 62 km × €2 = €124
Example 2: Consideration in the employee tax assessment
B is entitled to the full large lump sum for commuters for the entire calendar year 2024. The route home–workplace amounts to 25 kilometres, and using public transport is not deemed reasonable according to the commuter calculator. B's employer has not hitherto taken into account the lump sum for commuters and the commuters' euro in the monthly payroll accounting. Starting April 2024, the employer covers the cost of the Austria-wide climate ticket amounting to €1,095. This ticket is valid from April 2024 to March 2025.
Step 1: Lump sum for commuters without public transport ticket (full year): €123/month × 12 = €1,476
Step 2: The climate ticket is valid for 12 months, so its value is distributed uniformly: €1,095 / 12 = €91.25/month
Reduced amount 2024 (April–December): €91.25 × 9 = €821.25
Step 3: Lump sum for commuters after deduction: €1,476 − €821.25 = €654.75 (to be entered in Form L 1 under code 718)
The commuters' euro remains unchanged: 25 km × €2 = €50 (to be entered in Form L 1 under code 916)