Commuting by bus and train: what is deductible?
Many commuters do without a car and use the bus, train or a job ticket. The good news: the distance allowance applies completely independently of the mode of transport. Anyone travelling by public transport can also claim €0.38 per kilometre as deductible expenses (as of 2026).
How high your allowance turns out depends solely on distance and working days — not on which ticket you buy. You can determine your specific amount with the commuter allowance calculator.
The €4,500 cap for public transport
There is, however, one particularity. Anyone who uses public transport and does not use their own car for the commute can only claim the distance allowance up to a maximum of €4,500 per year. This cap does not apply if you drive your own car.
But the exception to the exception is important: if your actual ticket costs exceed €4,500 or the calculated allowance, you may claim the higher actual costs instead. So you should keep your ticket receipts and compare which route is cheaper for you.
Job ticket and employer subsidies
Many employers subsidise a job ticket or provide it tax-free. That is attractive, but it has a consequence for the tax return: a tax-free employer subsidy for the job ticket is offset against the distance allowance. So you cannot enjoy the free ticket and deduct the full allowance at the same time.
In practice the tax-free subsidy reduces the deductible expenses. Nevertheless the job ticket usually remains a good deal, because the benefit in kind is tax-free. It is best to calculate your remaining allowance entitlement in the commuter allowance calculator.
National transit ticket and the commuter allowance
The nationwide local transport ticket has made commuting cheaper for many. For tax the rule is: if you use it for the commute, you can still claim the distance allowance. Any tax-free employer subsidy is, however, offset here too. Whoever pays for the ticket entirely themselves can use the allowance without reduction — and on very long routes can even check whether the actual costs are higher.
What is worth it for you?
Whether the car or public transport is more worthwhile is a matter of calculation. For tax, only the distance counts at first. But for your wallet, fuel costs, wear, parking fees and ticket prices also matter. An honest comparison of both options helps with the decision.
Conclusion
You are entitled to the distance allowance regardless of the mode of transport — by car, train, bus or bicycle. With public transport, observe the €4,500 cap and the offsetting of employer subsidies. Calculate your tax advantage with the commuter allowance calculator and keep your ticket receipts in case the actual costs turn out higher.