Increase in commuter allowance

As "small step into the correct direction" Barbara Neunteufel, authorized officer of Mazars Austria, describes the increase of the commuter lump sum as well as the commuter euro decided on 27.04.2022 in the National Council. This increase would relieve above all recipients of high incomes, while the relief of small incomes with 100 euro corresponds to two tank fillings per year. In addition, Neunteufel pleads for a significant increase of the mileage allowance.

"A liter of gasoline or diesel costs high-income earners just as much as low-income earners and employees just as much as the self-employed," says Neunteufel. "It is not entirely understandable why it is precisely those with good incomes who are now being relieved more with the increase in the commuter allowance. A refundable deduction, in the same amount for all income levels, would have benefited everyone equally."

1,271 euros relief per year versus 100 euros.

Employees with a taxable income between 60,000 and 90,000 euros per year are relieved - with the large commuter allowance - with 1,271.28 euros per year (with a distance between home and place of work of about 65 km). Low-income earners who do not pay income tax will receive a relief of 100 euros per year through the increase in the negative tax (commuter supplement).

Increase in mileage allowance overdue

Self-employed persons can generally claim the cost of refueling as a business expense. If the vehicle is used less than 50 percent for business purposes, mileage allowance can be claimed as an alternative. The mileage allowance has been 42 cents per kilometer since 2008. In light of record fuel prices and the last increase 14 years ago, Mazars is advocating for a significant increase in the mileage allowance.