Telework 2026: Your Right to the Home Office Flat Rate & More

Telework 2026: Your Right to the Home Office Flat Rate & More

The digitalization of the Austrian working world made a huge legal leap in 2025 and 2026. The term “Homeoffice” (home office) was replaced by the more flexible “Telearbeit” (telework). For you, this means more freedom in choosing your work location and clear tax advantages, whether you’re working at your kitchen table or in a co-working space.

But with new freedoms come new rules. Who can deduct what? And how do you combine this with the commuter allowance? We’ve summarized the facts for 2026.

1. The New Telework Flat Rate: 3 Euros per Day

First, the most important news: In 2026, you can still receive 3 euros tax-free for every day you work exclusively in telework (home office, co-working, etc.).

• Maximum amount: The flat rate applies for up to 100 days a year, totaling 300 euros.
• Payment: Your employer can pay this amount to you tax-free. If they don't, you can simply claim the difference as income-related expenses in your employee tax assessment.
• Prerequisite: There must be a written telework agreement between you and your employer.

2. Ergonomic Furniture: Deduct up to 600 Euros

Your back will thank you, and so will your bank account. If you spend at least 26 days a year in telework, you can deduct the costs for ergonomic furniture.

• What's included? Desks, swivel chairs, lighting, and even footrests or monitor arms.
• The amount: You can directly deduct up to 300 euros per year.
• The 600-Euro Trick: Did you buy an expensive chair for 600 euros in 2025? Then you could have already deducted 300 euros in 2025 and simply carried over the remaining 300 euros to 2026 to claim now!

3. Digital Work Tools (Mobile Phone, Internet, Laptop)

Do you use your private internet or mobile phone for work? If your employer doesn't cover these costs, you can deduct them as income-related expenses.

• Private share: Typically, a private share of 40% is deducted. This means 60% of the monthly basic fees are tax deductible.
• Important: The telework flat rate (the 3 euros per day) already covers proportional costs for electricity and rent, but not the costs for specific work tools like a new laptop. These are therefore “on top.”

4. Attention Self-Employed: The Workspace Flat Rate

For EPU (Einpersonenunternehmen – sole proprietors) and small business owners, there are two variants of the workspace flat rate in 2026:

1. The small flat rate (300 euros): If you also have another workplace (e.g., as an employee).
2. The large flat rate (1,200 euros): If you work exclusively from home and your income from other active employment (where a workplace is provided for you) does not exceed 13,308 euros (as of 2026).

Conclusion: Agree and Document in Time

Telework in 2026 offers enormous tax opportunities but requires discipline in documentation. A clear agreement with your boss and a list of your telework days are the basis for real money at the end of the year.

Exchange Co-Working Hacks! Telework doesn't mean being alone. On Skill Tandem, you'll find people who share co-working spaces or offer tips on which ergonomic furniture is truly worth the money. Network with other "teleworkers" and optimize not only your taxes but also your daily work life!

FAQ: Short & Sweet

Do I need to send receipts for the 3 euros per day?

No, this is a flat rate. You only need to be able to credibly demonstrate (e.g., with a calendar) on which days you actually worked from home.

Can I additionally deduct a dedicated home office?

Only if it is a separate room used almost exclusively for professional purposes and forms the focal point of your activity. If you deduct a dedicated home office, you are not additionally entitled to the telework flat rate.