B. Travelling between home and work
How are the costs of travelling between home and work recognised?
As a rule, the costs of travelling between home and 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 commuter euro. Go to bmf.gv.at/pendlerrechner for a commuter calculator. This serves to determine the distance between home and work, and to assess whether use of public transport is reasonable or not. These results are used to determine the amount of any lump sum for commuters and commuter euro that may be due. 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 commuter 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 between home and work is travelled on at least eleven calendar days in the calendar month, the full lump sum for commuters is applicable. If the route between home and work 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 between home and work 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 maternity leave. When determining the distance, the decisive factor is whether or not the use of public transport is reasonable. If the use of public transport is reasonable, the distance in kilometres plus the distance travelled on foot or by vehicle to and from the respective boarding and alighting points are decisive. If the use of public transport is not reasonable, the fastest road link between home and work must be used.
When is it unreasonable to use 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 work and home).
- If the disability passport contains an entry stating that the use of public transport is unreasonable or if a certificate pursuant to section 29b Road Traffic Regulations (Straßenverkehrsordnung) 1960 is available (or the person is exempt from motor vehicle tax due to disability).
- If the travel time between home and work is more than 120 minutes each way.
- If the travel time is between 60 and 120 minutes each way (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 distance between home and work each way, but no more than 120 minutes. If this distance-dependent maximum time is exceeded, use of public transport is unreasonable.
Example
The workplace, which is 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 distance from "home to work" exceeds the distance-dependent maximum time, 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 2025
In the following two tables you will find the monthly amounts applicable for the calendar year 2025 for the small and large lump sum for commuters as well as the pro-rata amounts for ⅔ or ⅓ entitlement.
Small lump sum for commuters 2025
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 2025
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 commuter euro
You may apply to your employer for the lump sum for commuters and the commuter euro in the course of the year. Make sure that your employer has fiscally considered the lump sum for commuters and the commuter euro from the start of your employment or from the beginning of the year, respectively (see "Recalculation by the employer", page 70).
If your employer has taken account of the lump sum for commuters and the commuter euro, you need not claim the amount in the course of the assessment. If the lump sum for commuters and the commuter 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 to your commute.
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 commuter euro in an employee tax assessment, and to pay any additional wage tax. Rz 274
If the lump sum for commuters and the commuter euro have already been considered by the employer during the year, as a rule this enquiry must be considered for the assessment as well. At the taxpayer's request, the result of the commuter calculator is not to be used as part of the assessment only if it is proven that incorrect conditions have been taken into account when calculating the distance between home and work, or when assessing whether the use of public transport is reasonable.
Incorrect conditions exist, for example, if the commuter calculator considers a route via a non-public, private road.
If another means of transport or another route is actually 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 whether the use of public transport is reasonable.
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.
Commuter euro
In addition to the lump sum for commuters, a commuter euro is applicable. The amount of the commuter euro is calculated based on the distance between home and work, and reduces the wage tax as a tax deduction. This tax deduction amounts to €2 per kilometre (€6 from 2026) 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 pro-rated, the commuter euro is to be pro-rated to the same extent.
Example
The distance from home to work is 30 kilometres (large lump sum for commuters). Employee A travels this distance eight times a month. Therefore, the pro-rated large lump sum for commuters (two-thirds of the tax-exempt amount) is applicable for a distance of 20–40 km. Furthermore, a pro-rated commuter euro is applicable (two-thirds of the tax deduction).
Lump sum for commuters (monthly tax-exempt amount): €1,476/12 × 2/3 = €82
Commuter 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 home to work and back in vehicles similar to those used by public transport. The monetary benefit that employees derive from employer-organised transportation does not constitute a taxable remuneration in kind.
If an employee is transported mainly in tax-free employer-organised transportation during the wage-payment period, 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. If employees have to pay for employer-organised transportation, this expense is deductible as an income-related expense up to the maximum amount corresponding to the lump sum for commuters applicable in the specific case. In this case, employees cannot claim the commuter euro.
If an employee has to travel certain distances between his/her home and the pick-up point for the employer-organised transportation, despite the existence of such transportation, this distance will be considered in the same manner as if it were the distance between his/her home and place of work. For the purposes of the lump sum for commuters, the pick-up point for boarding the employer-organised transportation is thus equated with the workplace. The amount of the lump sum for commuters for the leg, however, is limited to the notional lump sum for commuters for the whole journey (including employer-organised transportation).
Public transport ticket (Öffi-Ticket) from the employer
If the employer provides a weekly, monthly or annual ticket for public transport, or covers all or part of the costs, 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
If the employer provides employees with a weekly, monthly or annual public transport ticket ("Öffi-Ticket") free of charge or covers part of the costs, this may affect their entitlement to the lump sum for commuters. Therefore, the lump sum for commuters for the entire distance from home to work must first be calculated as if no public transport ticket ("Öffi-Ticket") were provided by the employer. The reimbursement of the cost of a public transport ticket ("Öffi-Ticket") must be deducted from the lump sum for commuters calculated using the commuter calculator. 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 commuter 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 2025. The distance from home to work is 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 commuter euro in the monthly payroll accounting. Starting January 2025, the employer covers the cost of the annual Wiener Linien ticket, amounting to €365. This ticket is valid from January to December 2025.
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 commuter euro remains unchanged despite the employer providing the public transport ticket: 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 2025. The distance between home and work is 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 commuter euro in the monthly payroll accounting. Therefore, B intends to claim the lump sum for commuters and the commuter euro in the employee tax assessment. Starting April 2025, the employer covers the cost of the Austria-wide climate ticket amounting to €1,095. This ticket is valid from April 2025 to March 2026.
Step 1: Lump sum for commuters without public transport ticket (full year): €123/month × 12 = €1,476
Step 2: Since the climate ticket is valid for 12 months, its value must be uniformly distributed over the months of validity: €1,095/12 = €91.25/month. Reduced amount 2025 (April–December): €91.25 × 9 = €821.25. Reduced amount 2026 (January–March): €91.25 × 3 = €273.75.
Step 3: Lump sum for commuters after deduction: €1,476 − €821.25 (reduced amount 2025) = €654.75 (to be entered in Form L 1 for 2025 under code 718)
The commuter euro remains unchanged: 25 km × €2 = €50 (to be entered in Form L 1 for calendar year 2025 under code 916)