Field help: (2023) Do you want to provide information about the mobility premium for <%0100301%>?

The application for the mobility premium for low-income earners must be submitted together with the income tax return.

The application for the mobility premium is only required for commuters whose taxable income is below the basic allowance of 10.908 Euro (single persons) or 21.816 Euro (married persons) and who travel at least 21 kilometres to their first place of work or business.

Commuters can thus receive a mobility premium for particularly long journeys to work as well as for weekly journeys home in the case of double household running from the 21st distance kilometre onwards as an alternative to the increased distance allowance of 38 cents. The mobility premium currently amounts to 14 percent of the assessment basis. The assessment basis is the increased travel allowance of 38 cents from the 21st kilometre. However, a determination is only made if the mobility premium amounts to at least 10 Euro.

If the mobility premium is claimed, the income-related expenses or business expenses deduction must be reduced by the assessment basis of the mobility premium.