How much is the Pendlerpauschale in Austria in 2026?

It depends on your one-way distance and whether public transport is reasonable. The kleine Pendlerpauschale (transport reasonable, from 20 km) is €696/yr for 20–40 km, €1,356 for 40–60 km and €2,016 over 60 km. The große Pendlerpauschale (transport not reasonable, from 2 km) is €372 for 2–20 km, €1,476 for 20–40 km, €2,568 for 40–60 km and €3,672 over 60 km. These amounts are reduced to two thirds for 8–10 commuting days a month and one third for 4–7 days; below 4 days there is no entitlement.

What is the Pendlereuro and how much is it in 2026?

The Pendlereuro is an annual tax credit of €6 per kilometre of one-way commuting distance — raised permanently from €2 to €6 with effect from 2026 (§33 Abs. 5 Z 4 EStG). For a 30 km commute that is €180 a year. Unlike the Pendlerpauschale, which is a deduction that lowers your taxable income, the Pendlereuro comes straight off your tax. It is granted to anyone entitled to a Pendlerpauschale and is scaled by the same commuting-days factor.

What is the difference between the kleine and große Pendlerpauschale?

The kleine (small) Pendlerpauschale applies when using public transport for the commute is possible and reasonable (zumutbar); it starts at 20 km. The große (large) Pendlerpauschale applies when public transport is not available or not reasonable — for example no service during your working hours, or the journey takes too long — and it starts at just 2 km and pays more. The official BMF Pendlerrechner determines which applies from your actual addresses and start time.

Can I claim the Pendlerpauschale with a company car?

No. If you use a company car (a Sachbezug for private use) for the home-to-work trip, you are not entitled to the Pendlerpauschale or the Pendlereuro for that commute. The allowance also requires that your employer does not fully reimburse or provide transport for the route.

🇦🇹 Pendlerpauschale + Pendlereuro Rechner

Enter your one-way commute and how often you travel to see the kleine or große Pendlerpauschale you qualify for, the €6/km Pendlereuro tax credit (new for 2026), and your total annual income-tax saving. Updated 2026 rates.

Gross Salary (Brutto)

Period

Commute Distance — one way (km)

Commuting Days per Month

Is Public Transport Reasonable (zumutbar)?

Company Car (Sachbezug KFZ)?

Advanced option — place of employment

Place of Employment (Bundesland)

Item	Per Year
Pendlerpauschale (deduction)	—
Pendlereuro (€6/km, tax credit)	—
Income tax without the commute	—
Income tax with the commute	—
Total annual tax saving	—

⚠️ Guidance only. This calculator applies the 2026 Pendlerpauschale amounts (kleine €696/€1,356/€2,016 from 20 km; große €372/€1,476/€2,568/€3,672 from 2 km), the commuting-days scaling (⅓ for 4–7 days, ⅔ for 8–10, full for 11+), and the €6/km Pendlereuro (§33 Abs. 5 Z 4 EStG, raised from €2 for 2026). The tax saving uses the official §33 tariff and 2026 social-insurance rates and matches the Arbeiterkammer Brutto-Netto-Rechner to the cent. The official kleine-vs-große (zumutbar) decision is made by the BMF Pendlerrechner from your real addresses and start time; here you select it. Very low earners may receive part of the benefit as a social-insurance refund in the annual assessment. For binding figures use the BMF Pendlerrechner or a Steuerberater.

How the Pendlerpauschale and Pendlereuro work in 2026

If your commute to work is far enough, Austria gives you two separate benefits. The Pendlerpauschale is a Werbungskosten (deduction) that lowers your taxable income, so it saves tax at your marginal rate. The Pendlereuro is a tax credit worth €6 for every kilometre of your one-way distance — it comes straight off your tax, euro for euro.

Kleine vs große Pendlerpauschale

The kleine Pendlerpauschale applies when using public transport is possible and reasonable (zumutbar) and your one-way distance is at least 20 km: €696/yr (20–40 km), €1,356 (40–60 km) or €2,016 (over 60 km). The große Pendlerpauschale applies when public transport is not available or not reasonable and starts at just 2 km: €372 (2–20 km), €1,476 (20–40 km), €2,568 (40–60 km) or €3,672 (over 60 km).

Commuting days (Aliquotierung)

You get the full amount only if you commute on 11 or more days a month. For 8–10 days it is two thirds, for 4–7 days one third, and for fewer than 4 days there is no entitlement. The same factor applies to the Pendlereuro.

The Pendlereuro jump for 2026

From 2026 the Pendlereuro was raised permanently from €2 to €6 per kilometre a year (§33 Abs. 5 Z 4 EStG), introduced as compensation for the abolished Klimabonus. For a 50 km commuter that lifts the Pendlereuro from €100 to €300 a year.

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Important Note: This tool is intended to provide estimates and should not be used as a substitute for professional advice. Information generated by these calculators may be incomplete and does not account for all individual circumstances. Always seek the counsel of a certified expert (such as a financial advisor, healthcare provider, or licensed engineer) before taking action based on these results.

Related Calculators

Austrian Salary Calculator (Brutto-Netto) — Full net pay from gross, with the Pendlerpauschale built into your monthly payroll.
Familienbonus Plus Rechner — The Austrian child tax credit and the refundable Kindermehrbetrag.
Employer Cost Calculator Austria — The total cost of an employee for the employer.