{"country":"austria","countryName":"Austria","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"EUR","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"income-tax","title":"Income tax tariff 2026 (§ 33 EStG)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":13539,"rate":0},{"from":13539,"to":21992,"rate":0.2},{"from":21992,"to":36458,"rate":0.3},{"from":36458,"to":70365,"rate":0.4},{"from":70365,"to":104859,"rate":0.48},{"from":104859,"to":1000000,"rate":0.5},{"from":1000000,"to":null,"rate":0.55}],"source":{"title":"BMF: Steuertarif (last updated 1 January 2026)","url":"https://www.bmf.gv.at/themen/steuern/arbeitnehmerveranlagung/steuertarif-steuerabsetzbetraege/steuertarif-steuerabsetzbetraege.html","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Taxable income per person, per year (individual taxation; no joint returns)","note":"Thresholds raised by 1.733% for 2026 (two thirds of the 2.6% inflation rate); the 55% band over €1 million applies until 2029, then 50%. Employees' 13th and 14th salaries are taxed separately at fixed rates (see below)."},{"id":"tax-credits","title":"Tax credits (Absetzbeträge) 2026","group":"income-tax","kind":"values","rows":[{"label":"Employee tax credit (Verkehrsabsetzbetrag), per year","value":496,"unit":"money"},{"label":"Supplement to the employee tax credit (Zuschlag, assessment only)","value":"€804 up to €19,761 of income, phasing out evenly to nil at €30,259","unit":"text"},{"label":"Supplement: maximum per year","value":804,"unit":"money"},{"label":"Increased employee tax credit (with a commuter allowance)","value":"€853 up to €15,069 of income, phasing out evenly to €496 at €16,056","unit":"text"},{"label":"Pensioner tax credit (Pensionistenabsetzbetrag)","value":"€1,020 up to €21,614 of income, phasing out evenly to nil at €31,494","unit":"text"},{"label":"Sole earner / single parent credit: one child, per year","value":612,"unit":"money"},{"label":"Sole earner / single parent credit: two children","value":828,"unit":"money"},{"label":"Sole earner / single parent credit: three children","value":1101,"unit":"money"},{"label":"Sole earner / single parent credit: each further child adds","value":273,"unit":"money"},{"label":"Sole earner credit: partner's income per year at most","value":7411,"unit":"money"},{"label":"Maintenance credit (Unterhaltsabsetzbetrag): first child, per month","value":38,"unit":"money"},{"label":"Maintenance credit: second child, per month","value":56,"unit":"money"},{"label":"Maintenance credit: third and each further child, per month","value":75,"unit":"money"}],"source":{"title":"BMF: Steuerabsetzbeträge (last updated 1 January 2026)","url":"https://www.bmf.gv.at/themen/steuern/arbeitnehmerveranlagung/steuertarif-steuerabsetzbetraege/uebersicht-steuerabsetzbetraege.html","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Credits are deducted from the tax; the pensioner credit and the employee credit cannot both apply. Low earners may receive part of their social insurance back (SV-Rückerstattung) on assessment."},{"id":"family-bonus","title":"Familienbonus Plus and the Kindermehrbetrag","group":"income-tax","kind":"values","rows":[{"label":"Familienbonus Plus per child under 18, per year","value":2000,"unit":"money"},{"label":"The same, per month","value":166.68,"unit":"money"},{"label":"Per child aged 18 or over (while family allowance is paid), per year","value":700,"unit":"money"},{"label":"The same, per month","value":58.34,"unit":"money"},{"label":"Kindermehrbetrag for low earners: up to, per child and year","value":700,"unit":"money"}],"source":{"title":"BMF: Familienbonus Plus – alle Informationen (last updated 1 January 2026)","url":"https://www.bmf.gv.at/themen/steuern/arbeitnehmerveranlagung/steuertarif-steuerabsetzbetraege/familienbonus-plus.html","retrievedAt":"2026-11-10","effectiveFrom":"2024-01-01","effectiveTo":null},"verified":true,"note":"A tax credit that reduces income tax to nil at most; it needs Austrian family allowance (Familienbeihilfe) for the child. The Kindermehrbetrag is paid when the tax is below €700 per child (single earners, single parents, or both partners on low income)."},{"id":"special-payments","title":"13th and 14th salary (sonstige Bezüge): fixed tax rates within the annual sixth","group":"employee","kind":"values","rows":[{"label":"First €620 of special payments (€0 to €620)","value":0,"unit":"rate"},{"label":"Next €24,380 of special payments (€620 to €25,000)","value":0.06,"unit":"rate"},{"label":"Next €25,000 of special payments (€25,000 to €50,000)","value":0.27,"unit":"rate"},{"label":"Next €33,333 of special payments (€50,000 to €83,333)","value":0.3575,"unit":"rate"},{"label":"Special payments above that, or above the annual sixth","value":"Taxed at the tariff together with the regular pay of the month; from regular annual pay of €500,000 all special payments are taxed at the marginal rate","unit":"text"},{"label":"No tax on special payments of up to (Freigrenze 2026)","value":2615,"unit":"money"}],"source":{"title":"BMF: Das Steuerbuch 2026 (Wien 2025), chapter F. Sonstige Bezüge, pp. 67–68","url":"https://www.bmf.gv.at/dam/jcr:436f8c01-38e0-41bf-b904-c0e62a862bf1/251117_Steuerbuch2026_DE_BF.pdf","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Special payments (holiday and Christmas pay, bonuses) up to one sixth of the regular pay of the year, after the social insurance on them","note":"With steady pay the annual sixth equals two monthly salaries, i.e. the 13th and 14th salary (§ 67 EStG)."},{"id":"ss-employee","title":"Social insurance (ASVG): employee contributions","group":"employee","kind":"values","rows":[{"label":"Health insurance","value":0.0387,"unit":"rate"},{"label":"Pension insurance","value":0.1025,"unit":"rate"},{"label":"Unemployment insurance (reduced for low pay, below)","value":0.0295,"unit":"rate"},{"label":"Chamber of Labour levy (AK-Umlage)","value":0.005,"unit":"rate"},{"label":"Housing contribution (Wohnbauförderungsbeitrag)","value":0.005,"unit":"rate"},{"label":"Total employee contribution","value":0.1807,"unit":"rate"},{"label":"Housing contribution in Vienna from 1 January 2026","value":0.0075,"unit":"rate"},{"label":"Unemployment rate on monthly pay up to €2,225","value":0,"unit":"rate"},{"label":"On monthly pay from €2,225 to €2,427","value":0.01,"unit":"rate"},{"label":"On monthly pay from €2,427 to €2,630","value":0.02,"unit":"rate"}],"source":{"title":"Dachverband der Sozialversicherungsträger: Beitragsrechtliche Werte in der Sozialversicherung 2026 (Stichtag 1. Jänner 2026, Fassung 5.12.2025; published on bvaeb.at, Aktuelle Werte zum Beitragsrecht)","url":"https://www.bvaeb.at/cdscontent/load?contentid=10008.800982&version=1766151381","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Gross pay up to the contribution ceiling (below); special payments have their own annual ceiling","note":"Blue- and white-collar workers pay the same rates. No AK levy and no housing contribution on special payments. In Vienna the employee total is 18.32%."},{"id":"ss-employer","title":"Social insurance (ASVG): employer contributions","group":"employer","kind":"values","rows":[{"label":"Health insurance","value":0.0378,"unit":"rate"},{"label":"Accident insurance","value":0.011,"unit":"rate"},{"label":"Pension insurance","value":0.1255,"unit":"rate"},{"label":"Unemployment insurance","value":0.0295,"unit":"rate"},{"label":"Insolvency fund surcharge (IESG)","value":0.001,"unit":"rate"},{"label":"Housing contribution (Wohnbauförderungsbeitrag)","value":0.005,"unit":"rate"},{"label":"Total employer contribution","value":0.2098,"unit":"rate"},{"label":"Severance fund (betriebliche Vorsorge, all pay, no ceiling)","value":0.0153,"unit":"rate"},{"label":"Housing contribution in Vienna from 1 January 2026","value":0.0075,"unit":"rate"},{"label":"Levy for marginal employees when their total pay exceeds €826.65 a month (Dienstgeberabgabe)","value":0.194,"unit":"rate"}],"source":{"title":"Dachverband der Sozialversicherungsträger: Beitragsrechtliche Werte in der Sozialversicherung 2026 (Stichtag 1. Jänner 2026, Fassung 5.12.2025; published on bvaeb.at, Aktuelle Werte zum Beitragsrecht)","url":"https://www.bvaeb.at/cdscontent/load?contentid=10008.800982&version=1766151381","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Gross pay up to the contribution ceiling (severance fund: all pay)","note":"Payroll levies (DB, DZ, Kommunalsteuer) come on top; see below."},{"id":"ss-ceilings","title":"Social insurance ceilings and the marginal-employment threshold 2026","group":"employee","kind":"values","rows":[{"label":"Contribution ceiling (Höchstbeitragsgrundlage), per month","value":6930,"unit":"money"},{"label":"The same, per day","value":231,"unit":"money"},{"label":"Ceiling for special payments, per year","value":13860,"unit":"money"},{"label":"Free contractors without special payments: ceiling per month","value":8085,"unit":"money"},{"label":"Marginal-employment threshold (Geringfügigkeitsgrenze), per month","value":551.1,"unit":"money"}],"source":{"title":"Österreichische Gesundheitskasse: Arbeitsbehelf 2026 für Dienstgeberinnen und Dienstgeber (aktualisiert am 15.10.2026), 2.6 Höchstbeitragsgrundlagen","url":"https://www.gesundheitskasse.at/cdscontent/load?contentid=10008.802672&version=1775628844","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Accident insurance has no marginal-employment threshold; the 2026 indexation of the threshold was suspended (§ 810 Abs. 3 ASVG). Severance-fund contributions are due on all pay, above the ceiling too."},{"id":"employer-levies","title":"Employer payroll levies: DB, DZ and Kommunalsteuer","group":"employer","kind":"values","rows":[{"label":"Dienstgeberbeitrag (DB, family burden equalisation fund)","value":0.037,"unit":"rate"},{"label":"Zuschlag zum Dienstgeberbeitrag (DZ): lowest","value":0.0031,"unit":"rate"},{"label":"DZ: highest","value":0.004,"unit":"rate"},{"label":"Kommunalsteuer (municipal payroll tax)","value":0.03,"unit":"rate"},{"label":"DZ in Burgenland","value":0.004,"unit":"rate","source":{"title":"Wirtschaftskammer Österreich: Lohnverrechnung: Abrechnung von Dienstnehmern ab 1.1.2026 (Stand 01.01.2026)","url":"https://www.wko.at/lohnverrechnung/lohnverrechnung-abrechnung-dienstnehmer","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"DZ in Carinthia (Kärnten)","value":0.0037,"unit":"rate","source":{"title":"Wirtschaftskammer Österreich: Lohnverrechnung: Abrechnung von Dienstnehmern ab 1.1.2026 (Stand 01.01.2026)","url":"https://www.wko.at/lohnverrechnung/lohnverrechnung-abrechnung-dienstnehmer","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"DZ in Lower Austria (Niederösterreich)","value":0.0033,"unit":"rate","source":{"title":"Wirtschaftskammer Österreich: Lohnverrechnung: Abrechnung von Dienstnehmern ab 1.1.2026 (Stand 01.01.2026)","url":"https://www.wko.at/lohnverrechnung/lohnverrechnung-abrechnung-dienstnehmer","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"DZ in Upper Austria (Oberösterreich)","value":0.0031,"unit":"rate","source":{"title":"Wirtschaftskammer Österreich: Lohnverrechnung: Abrechnung von Dienstnehmern ab 1.1.2026 (Stand 01.01.2026)","url":"https://www.wko.at/lohnverrechnung/lohnverrechnung-abrechnung-dienstnehmer","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"DZ in Salzburg","value":0.0035,"unit":"rate","source":{"title":"Wirtschaftskammer Österreich: Lohnverrechnung: Abrechnung von Dienstnehmern ab 1.1.2026 (Stand 01.01.2026)","url":"https://www.wko.at/lohnverrechnung/lohnverrechnung-abrechnung-dienstnehmer","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"DZ in Styria (Steiermark)","value":0.0034,"unit":"rate","source":{"title":"Wirtschaftskammer Österreich: Lohnverrechnung: Abrechnung von Dienstnehmern ab 1.1.2026 (Stand 01.01.2026)","url":"https://www.wko.at/lohnverrechnung/lohnverrechnung-abrechnung-dienstnehmer","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"DZ in Tyrol (Tirol)","value":0.0039,"unit":"rate","source":{"title":"Wirtschaftskammer Österreich: Lohnverrechnung: Abrechnung von Dienstnehmern ab 1.1.2026 (Stand 01.01.2026)","url":"https://www.wko.at/lohnverrechnung/lohnverrechnung-abrechnung-dienstnehmer","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"DZ in Vorarlberg","value":0.0033,"unit":"rate","source":{"title":"Wirtschaftskammer Österreich: Lohnverrechnung: Abrechnung von Dienstnehmern ab 1.1.2026 (Stand 01.01.2026)","url":"https://www.wko.at/lohnverrechnung/lohnverrechnung-abrechnung-dienstnehmer","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"DZ in Vienna (Wien)","value":0.0036,"unit":"rate","source":{"title":"Wirtschaftskammer Österreich: Lohnverrechnung: Abrechnung von Dienstnehmern ab 1.1.2026 (Stand 01.01.2026)","url":"https://www.wko.at/lohnverrechnung/lohnverrechnung-abrechnung-dienstnehmer","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"BMF: Fristen & Fälligkeiten, Steuerkalender (last updated 1 January 2026)","url":"https://www.bmf.gv.at/themen/steuern/fristen-verfahren/fristen-faelligkeiten.html","retrievedAt":"2026-11-10","effectiveTo":null},"verified":true,"basis":"Total gross pay of the month (Bruttolohnsumme)","note":"The DZ is the Wirtschaftskammerumlage 2, set by Land; Vienna also charges a weekly Dienstgeberabgabe per employee (not stored)."},{"id":"minimum-wage","title":"Minimum wage","group":"employer","kind":"values","rows":[{"label":"Statutory national minimum wage","value":"None: minimum wages are set by collective agreements (Kollektivverträge) for each sector and may not be undercut","unit":"text"}],"source":{"title":"Sozialministerium (BMASGPK): Mindestlohn in Österreich (last updated 12 August 2025)","url":"https://www.sozialministerium.gv.at/Themen/Arbeit/Arbeitsrecht/Entlohnung/Mindestlohn-in-OE.html","retrievedAt":"2026-11-10","effectiveTo":null},"verified":true},{"id":"freelancers","title":"Freelancers, the self-employed and new residents","group":"other","kind":"values","rows":[{"label":"Flat-rate or simplified income-tax regime","value":"None: profits are taxed on the income tax tariff; flat-rate expense deduction (Basispauschalierung, Kleinunternehmerpauschalierung) is available instead","unit":"text"},{"label":"Basic profit allowance (Grundfreibetrag), share of profit up to €33,000","value":0.15,"unit":"rate","source":{"title":"Unternehmensserviceportal (content: BMF): Übersicht über die Pauschalierungsmöglichkeiten im Detail (last updated 1 January 2026)","url":"https://www.usp.gv.at/themen/steuern-finanzen/steuerliche-gewinnermittlung/weitere-informationen-zur-steuerlichen-gewinnermittlung/pauschalierung-weitere-infos/uebersicht-ueber-die-pauschalierungsmoeglichkeiten-im-detail.html","retrievedAt":"2026-11-10","effectiveTo":null}},{"label":"Social insurance (SVS, GSVG): pension","value":0.185,"unit":"rate","source":{"title":"SVS: Vorläufige Berechnung in den ersten drei Jahren (Gewerbetreibende, Neue Selbständige)","url":"https://www.svs.at/cdscontent/?contentid=10007.816638&portal=svsportal","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Social insurance (SVS, GSVG): health","value":0.068,"unit":"rate","source":{"title":"SVS: Vorläufige Berechnung in den ersten drei Jahren (Gewerbetreibende, Neue Selbständige)","url":"https://www.svs.at/cdscontent/?contentid=10007.816638&portal=svsportal","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Minimum contribution base per month (first three years: contributions are provisionally charged on it)","value":551.1,"unit":"money","source":{"title":"SVS: Vorläufige Berechnung in den ersten drei Jahren (Gewerbetreibende, Neue Selbständige)","url":"https://www.svs.at/cdscontent/?contentid=10007.816638&portal=svsportal","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Small-business VAT exemption (Kleinunternehmerregelung): gross turnover per year up to","value":55000,"unit":"money","source":{"title":"Unternehmensserviceportal (content: BMF): Kleinunternehmen (Regelung seit 1. Jänner 2025) (last updated 1 January 2026)","url":"https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/weitere-steuertatbestaende-und-befreiungen/kleinunternehmen.html","retrievedAt":"2026-11-10","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"Flat-rate expenses (Basispauschalierung): turnover up to","value":420000,"unit":"money","note":"15% of turnover (max €63,000) or 6% (max €25,200) by activity","source":{"title":"Unternehmensserviceportal (content: BMF): Übersicht über die Pauschalierungsmöglichkeiten im Detail (last updated 1 January 2026)","url":"https://www.usp.gv.at/themen/steuern-finanzen/steuerliche-gewinnermittlung/weitere-informationen-zur-steuerlichen-gewinnermittlung/pauschalierung-weitere-infos/uebersicht-ueber-die-pauschalierungsmoeglichkeiten-im-detail.html","retrievedAt":"2026-11-10","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Inbound regime (Zuzugsbegünstigung)","value":"Incoming scientists and researchers: 30% of their income from scientific work tax-free for 5 years (Zuzugsfreibetrag); details in the section below","unit":"text","source":{"title":"BMF: Zuzugsbegünstigung (last updated 1 January 2026)","url":"https://www.bmf.gv.at/themen/steuern/arbeitnehmerveranlagung/zuzugsbeguenstigung.html","retrievedAt":"2026-11-10","effectiveTo":null}},{"label":"Red-White-Red Card for self-employed key workers: investment capital at least (or new jobs / know-how transfer)","value":100000,"unit":"money","source":{"title":"migration.gv.at (Austrian federal government): Self-employed Key Workers","url":"https://www.migration.gv.at/en/types-of-immigration/permanent-immigration/self-employedkeyworkers/","retrievedAt":"2026-11-10","effectiveTo":null}},{"label":"Red-White-Red Card for start-up founders: company capital at least (equity share 50%, 50 points)","value":30000,"unit":"money","source":{"title":"migration.gv.at (Austrian federal government): Start-up Founders","url":"https://www.migration.gv.at/en/types-of-immigration/permanent-immigration/start-up-founders/","retrievedAt":"2026-11-10","effectiveTo":null}},{"label":"Digital-nomad or freelance visa","value":"None: no remote-work permit; the self-employed use the Red-White-Red Card (key workers, start-up founders) or the stay permit for self-employed persons","unit":"text","source":{"title":"migration.gv.at (Austrian federal government): Temporary residence","url":"https://www.migration.gv.at/en/types-of-immigration/temporary-residence/","retrievedAt":"2026-11-10","effectiveTo":null}},{"label":"Application authority","value":"Austrian embassy or consulate, or after legal entry the residence authority (Land government, district authority, or MA 35 in Vienna); the AMS assesses the economic benefit. Tax: Finanzamt Österreich","unit":"text","source":{"title":"migration.gv.at (Austrian federal government): Self-employed Key Workers","url":"https://www.migration.gv.at/en/types-of-immigration/permanent-immigration/self-employedkeyworkers/","retrievedAt":"2026-11-10","effectiveTo":null}}],"source":{"title":"Unternehmensserviceportal (content: BMF): Übersicht über die Pauschalierungsmöglichkeiten im Detail (last updated 1 January 2026)","url":"https://www.usp.gv.at/themen/steuern-finanzen/steuerliche-gewinnermittlung/weitere-informationen-zur-steuerlichen-gewinnermittlung/pauschalierung-weitere-infos/uebersicht-ueber-die-pauschalierungsmoeglichkeiten-im-detail.html","retrievedAt":"2026-11-10","effectiveTo":null},"verified":true,"note":"Self-employed people also register with the SVS and pay a fixed accident insurance contribution and 1.53% for self-employed provision (details in the next section)."},{"id":"self-employed-contributions","title":"Self-employed social insurance 2026 (SVS, GSVG)","group":"other","kind":"values","rows":[{"label":"Pension insurance","value":0.185,"unit":"rate"},{"label":"Health insurance","value":0.068,"unit":"rate"},{"label":"Self-employed provision (Selbständigenvorsorge), on the health-insurance base","value":0.0153,"unit":"rate"},{"label":"Accident insurance: fixed contribution per month","value":12.96,"unit":"money","note":"The Dachverband table prints €12.95"},{"label":"Minimum contribution base per month","value":551.1,"unit":"money"},{"label":"Highest contribution base per month","value":8085,"unit":"money","source":{"title":"Dachverband der Sozialversicherungsträger: Beitragsrechtliche Werte in der Sozialversicherung 2026 (Stichtag 1. Jänner 2026, Fassung 5.12.2025), D. 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Jänner 2025) (last updated 1 January 2026)","source_url":"https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/weitere-steuertatbestaende-und-befreiungen/kleinunternehmen.html","retrieved_at":"2026-11-10","status":"verified","label":"Small-business VAT exemption (Kleinunternehmerregelung): gross turnover per year up to","from":null,"to":null,"rate":null,"value":55000,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"15% of turnover (max €63,000) or 6% (max €25,200) by activity","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Unternehmensserviceportal (content: BMF): Übersicht über die Pauschalierungsmöglichkeiten im Detail (last updated 1 January 2026)","source_url":"https://www.usp.gv.at/themen/steuern-finanzen/steuerliche-gewinnermittlung/weitere-informationen-zur-steuerlichen-gewinnermittlung/pauschalierung-weitere-infos/uebersicht-ueber-die-pauschalierungsmoeglichkeiten-im-detail.html","retrieved_at":"2026-11-10","status":"verified","label":"Flat-rate expenses (Basispauschalierung): turnover up to","from":null,"to":null,"rate":null,"value":420000,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed people also register with the SVS and pay a fixed accident insurance contribution and 1.53% for self-employed provision (details in the next section).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"BMF: Zuzugsbegünstigung (last updated 1 January 2026)","source_url":"https://www.bmf.gv.at/themen/steuern/arbeitnehmerveranlagung/zuzugsbeguenstigung.html","retrieved_at":"2026-11-10","status":"verified","label":"Inbound regime (Zuzugsbegünstigung)","from":null,"to":null,"rate":null,"value":"Incoming scientists and researchers: 30% of their income from scientific work tax-free for 5 years (Zuzugsfreibetrag); details in the section below","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed people also register with the SVS and pay a fixed accident insurance contribution and 1.53% for self-employed provision (details in the next section).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"migration.gv.at (Austrian federal government): Self-employed Key Workers","source_url":"https://www.migration.gv.at/en/types-of-immigration/permanent-immigration/self-employedkeyworkers/","retrieved_at":"2026-11-10","status":"verified","label":"Red-White-Red Card for self-employed key workers: investment capital at least (or new jobs / know-how transfer)","from":null,"to":null,"rate":null,"value":100000,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed people also register with the SVS and pay a fixed accident insurance contribution and 1.53% for self-employed provision (details in the next section).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"migration.gv.at (Austrian federal government): Start-up Founders","source_url":"https://www.migration.gv.at/en/types-of-immigration/permanent-immigration/start-up-founders/","retrieved_at":"2026-11-10","status":"verified","label":"Red-White-Red Card for start-up founders: company capital at least (equity share 50%, 50 points)","from":null,"to":null,"rate":null,"value":30000,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed people also register with the SVS and pay a fixed accident insurance contribution and 1.53% for self-employed provision (details in the next section).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"migration.gv.at (Austrian federal government): Temporary residence","source_url":"https://www.migration.gv.at/en/types-of-immigration/temporary-residence/","retrieved_at":"2026-11-10","status":"verified","label":"Digital-nomad or freelance visa","from":null,"to":null,"rate":null,"value":"None: no remote-work permit; the self-employed use the Red-White-Red Card (key workers, start-up founders) or the stay permit for self-employed persons","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed people also register with the SVS and pay a fixed accident insurance contribution and 1.53% for self-employed provision (details in the next section).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"migration.gv.at (Austrian federal government): Self-employed Key Workers","source_url":"https://www.migration.gv.at/en/types-of-immigration/permanent-immigration/self-employedkeyworkers/","retrieved_at":"2026-11-10","status":"verified","label":"Application authority","from":null,"to":null,"rate":null,"value":"Austrian embassy or consulate, or after legal entry the residence authority (Land government, district authority, or MA 35 in Vienna); the AMS assesses the economic benefit. Tax: Finanzamt Österreich","unit":"text"},{"section_id":"self-employed-contributions","section":"Self-employed social insurance 2026 (SVS, GSVG)","group":"other","basis":"Contribution base per month (in the first three years contributions are provisionally charged on the minimum base)","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SVS: Vorläufige Berechnung in den ersten drei Jahren (Gewerbetreibende, Neue Selbständige)","source_url":"https://www.svs.at/cdscontent/?contentid=10007.816638&portal=svsportal","retrieved_at":"2026-11-10","status":"verified","label":"Pension insurance","from":null,"to":null,"rate":0.185,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed social insurance 2026 (SVS, GSVG)","group":"other","basis":"Contribution base per month (in the first three years contributions are provisionally charged on the minimum base)","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SVS: Vorläufige Berechnung in den ersten drei Jahren (Gewerbetreibende, Neue Selbständige)","source_url":"https://www.svs.at/cdscontent/?contentid=10007.816638&portal=svsportal","retrieved_at":"2026-11-10","status":"verified","label":"Health insurance","from":null,"to":null,"rate":0.068,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed social insurance 2026 (SVS, GSVG)","group":"other","basis":"Contribution base per month (in the first three years contributions are provisionally charged on the minimum base)","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SVS: Vorläufige Berechnung in den ersten drei Jahren (Gewerbetreibende, Neue Selbständige)","source_url":"https://www.svs.at/cdscontent/?contentid=10007.816638&portal=svsportal","retrieved_at":"2026-11-10","status":"verified","label":"Self-employed provision (Selbständigenvorsorge), on the health-insurance base","from":null,"to":null,"rate":0.0153,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed social insurance 2026 (SVS, GSVG)","group":"other","basis":"Contribution base per month (in the first three years contributions are provisionally charged on the minimum base)","note":"The Dachverband table prints €12.95","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SVS: Vorläufige Berechnung in den ersten drei Jahren (Gewerbetreibende, Neue Selbständige)","source_url":"https://www.svs.at/cdscontent/?contentid=10007.816638&portal=svsportal","retrieved_at":"2026-11-10","status":"verified","label":"Accident insurance: fixed contribution per month","from":null,"to":null,"rate":null,"value":12.96,"unit":"money"},{"section_id":"self-employed-contributions","section":"Self-employed social insurance 2026 (SVS, GSVG)","group":"other","basis":"Contribution base per month (in the first three years contributions are provisionally charged on the minimum base)","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SVS: Vorläufige Berechnung in den ersten drei Jahren (Gewerbetreibende, Neue Selbständige)","source_url":"https://www.svs.at/cdscontent/?contentid=10007.816638&portal=svsportal","retrieved_at":"2026-11-10","status":"verified","label":"Minimum contribution base per month","from":null,"to":null,"rate":null,"value":551.1,"unit":"money"},{"section_id":"self-employed-contributions","section":"Self-employed social insurance 2026 (SVS, GSVG)","group":"other","basis":"Contribution base per month (in the first three years contributions are provisionally charged on the minimum base)","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Dachverband der Sozialversicherungsträger: Beitragsrechtliche Werte in der Sozialversicherung 2026 (Stichtag 1. Jänner 2026, Fassung 5.12.2025), D. Sozialversicherung der Gewerbetreibenden","source_url":"https://www.bvaeb.at/cdscontent/load?contentid=10008.800982&version=1766151381","retrieved_at":"2026-11-10","status":"verified","label":"Highest contribution base per month","from":null,"to":null,"rate":null,"value":8085,"unit":"money"},{"section_id":"self-employed-contributions","section":"Self-employed social insurance 2026 (SVS, GSVG)","group":"other","basis":"Contribution base per month (in the first three years contributions are provisionally charged on the minimum base)","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SVS: Aktuelle Werte – Werte und Grenzen für das Jahr 2026","source_url":"https://www.svs.at/cdscontent/?contentid=10007.816718&portal=svsportal","retrieved_at":"2026-11-10","status":"verified","label":"No compulsory insurance below: annual income (insurance limit)","from":null,"to":null,"rate":null,"value":6613.2,"unit":"money"},{"section_id":"self-employed-contributions","section":"Self-employed social insurance 2026 (SVS, GSVG)","group":"other","basis":"Contribution base per month (in the first three years contributions are provisionally charged on the minimum base)","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SVS: Aktuelle Werte – Werte und Grenzen für das Jahr 2026","source_url":"https://www.svs.at/cdscontent/?contentid=10007.816718&portal=svsportal","retrieved_at":"2026-11-10","status":"verified","label":"Trade-licence holders' exemption: annual turnover up to (with income below the limit)","from":null,"to":null,"rate":null,"value":55000,"unit":"money"},{"section_id":"self-employed-contributions","section":"Self-employed social insurance 2026 (SVS, GSVG)","group":"other","basis":"Contribution base per month (in the first three years contributions are provisionally charged on the minimum base)","note":"45% of turnover as expenses, 20% for service businesses","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Unternehmensserviceportal (content: BMF): Übersicht über die Pauschalierungsmöglichkeiten im Detail (last updated 1 January 2026)","source_url":"https://www.usp.gv.at/themen/steuern-finanzen/steuerliche-gewinnermittlung/weitere-informationen-zur-steuerlichen-gewinnermittlung/pauschalierung-weitere-infos/uebersicht-ueber-die-pauschalierungsmoeglichkeiten-im-detail.html","retrieved_at":"2026-11-10","status":"verified","label":"Small-business flat rate (Kleinunternehmerpauschalierung): turnover up to","from":null,"to":null,"rate":null,"value":55000,"unit":"money"},{"section_id":"expat-regime","section":"Inbound regime (Zuzugsbegünstigung, § 103 EStG)","group":"other","basis":"","note":"Only the groups named in § 103 EStG qualify; moving the centre of vital interests to Austria is required.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"BMF: Zuzugsbegünstigung (last updated 1 January 2026)","source_url":"https://www.bmf.gv.at/themen/steuern/arbeitnehmerveranlagung/zuzugsbeguenstigung.html","retrieved_at":"2026-11-10","status":"verified","label":"Zuzugsfreibetrag: tax-free share of income from scientific work","from":null,"to":null,"rate":0.3,"value":null,"unit":"rate"},{"section_id":"expat-regime","section":"Inbound regime (Zuzugsbegünstigung, § 103 EStG)","group":"other","basis":"","note":"Only the groups named in § 103 EStG qualify; moving the centre of vital interests to Austria is required.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"BMF: Zuzugsbegünstigung (last updated 1 January 2026)","source_url":"https://www.bmf.gv.at/themen/steuern/arbeitnehmerveranlagung/zuzugsbeguenstigung.html","retrieved_at":"2026-11-10","status":"verified","label":"Granted for (years)","from":null,"to":null,"rate":null,"value":5,"unit":"number"},{"section_id":"expat-regime","section":"Inbound regime (Zuzugsbegünstigung, § 103 EStG)","group":"other","basis":"","note":"Only the groups named in § 103 EStG qualify; moving the centre of vital interests to Austria is required.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"BMF: Zuzugsbegünstigung (last updated 1 January 2026)","source_url":"https://www.bmf.gv.at/themen/steuern/arbeitnehmerveranlagung/zuzugsbeguenstigung.html","retrieved_at":"2026-11-10","status":"verified","label":"Who qualifies","from":null,"to":null,"rate":null,"value":"Incoming scientists and researchers (Zuzugsfreibetrag); scientists, researchers, artists and athletes may instead apply to remove the extra tax on their foreign income","unit":"text"},{"section_id":"expat-regime","section":"Inbound regime (Zuzugsbegünstigung, § 103 EStG)","group":"other","basis":"","note":"Only the groups named in § 103 EStG qualify; moving the centre of vital interests to Austria is required.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"BMF: Zuzugsbegünstigung (last updated 1 January 2026)","source_url":"https://www.bmf.gv.at/themen/steuern/arbeitnehmerveranlagung/zuzugsbeguenstigung.html","retrieved_at":"2026-11-10","status":"verified","label":"Application","from":null,"to":null,"rate":null,"value":"In writing to the Finanzamt Österreich within six months of moving (form E103)","unit":"text"}],"pageUrl":"https://calcbloc.com/austria/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/austria/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}