Effective January 1, 2025, the mileage allowance will be increased to EUR 0.50 per kilometer (previously EUR 0.42/km). This rate applies regardless of whether a car, motorcycle, or bicycle is used.
If additional persons are transported, an extra EUR 0.15/km per person (previously EUR 0.05/km) may be claimed.
§ 26 item 4 lit. a EStG 1988 in conjunction with Federal Law Gazette I 144/2024
