Expense Report 2025: Important Changes in Austria

Published: January 1, 2025

Reading Time: 1 min

Mit Ihrem Netzwerk teilen:

Important Changes to Expense Reports in Austria

With the end of cold progression in the fall of 2022, new regulations for the settlement of expenses and business trips come into force from 01.01.2025. This inflation-neutral income taxation was adopted and implemented in Austria as part of the Progression Settlement Act (PrAG 2025).

In addition to adjustments to income tax rates, it also includes simplifications to payroll accounting and employee taxation.

New Daily Allowances, Overnight Allowances and Mileage Allowances

As of January 1, 2025, the maximum amounts for daily allowances, overnight allowances and mileage allowances will be increased:

  • Daily allowance: increases from €26.40 to €30

  • Overnight stay allowance: increases from €15 to €17

  • Mileage allowance: now uniform for all (car, motorcycle, bicycle, e-bike, on foot): increases to €0.50/km. Passengers are now assessed with €0.15/km.

If you wish to submit an expense or travel expense report, it is advisable to familiarize yourself with these new regulations and to check your company’s internal guidelines again.

Further Information

What counts as a business trip? What is a travel expense report? And which costs can be reimbursed? If you are looking for comprehensive information on this topic, we recommend our detailed and up-to-date guide article.