Why the mobility premium exists
The commuter allowance works via the deduction of expenses: it lowers your taxable income and thus your tax. But this mechanism has a weakness — it only helps those who actually pay income tax. Anyone who earns so little that their income stays below the basic tax-free allowance pays no income tax and can gain nothing from a higher deduction.
This is exactly the gap the mobility premium closes. It ensures that low earners also receive financial compensation for their commute. Whether and how much the premium might be for you can be checked in the commuter allowance calculator by enabling the option for an income below the basic tax-free allowance.
Who receives the mobility premium?
Employees whose taxable income is below the basic tax-free allowance are entitled to the mobility premium. For 2026 the basic tax-free allowance is €12,348. If your income is below that, the deduction of expenses has no effect — and the premium takes its place.
The mobility premium was originally time-limited but has since been permanently anchored in law. This gives commuters on low incomes lasting planning security.
How high is the premium?
The mobility premium amounts to 14% of the effective distance allowance. The 14% corresponds to the entry income tax rate — so the premium roughly replicates what a low earner would have saved via tax if they had paid tax.
Only the part of the distance allowance that exceeds the employee lump sum of €1,230 is effective. An example: if your commuter allowance is €2,000, then €770 of it is effective (€2,000 minus €1,230). The mobility premium would then be 14% of €770, i.e. about €108.
How to claim the mobility premium
You do not receive the premium automatically — you have to claim it via your income tax return. There is a dedicated schedule for it. Even if you would not otherwise have to file a tax return, filing is worthwhile in this case, because otherwise you are giving up real money.
Check in advance with the commuter allowance calculator whether the effort is worth it for you: the calculator shows the possible premium as soon as you indicate that your income is below the basic tax-free allowance.
Who is the premium especially relevant for?
Typical cases are part-time workers, apprentices, working students or people who were only employed for part of the year. Especially those who combine a long commute with a low income can benefit noticeably from the premium.
Conclusion
The mobility premium is an important instrument so that low earners are not left to bear part of their travel costs. It amounts to 14% of the effective distance allowance and must be actively claimed. Calculate your entitlement with the commuter allowance calculator and declare the premium in your tax return.