Austrian tax tables 2026
The income tax tariff and tax credits (Absetzbeträge), Familienbonus Plus, the fixed rates on the 13th and 14th salary, ASVG social insurance for employees and employers with the contribution ceilings and the marginal-employment threshold, the employer payroll levies (DB, DZ by Land, Kommunalsteuer), the minimum-wage position, and the rules for the self-employed and new residents (SVS contributions, small-business VAT exemption, flat-rate expenses, the Zuzugsfreibetrag, Red-White-Red Cards) for 2026.
- 2026-01-01 to 2026-12-31
- EUR
Income tax
Income tax tariff 2026 (§ 33 EStG)
| Taxable income per person, per year (individual taxation; no joint returns) | Rate |
|---|---|
| €0 to €13,539 | 0% |
| €13,539 to €21,992 | 20% |
| €21,992 to €36,458 | 30% |
| €36,458 to €70,365 | 40% |
| €70,365 to €104,859 | 48% |
| €104,859 to €1,000,000 | 50% |
| Over €1,000,000 | 55% |
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).
Source: BMF: Steuertarif (last updated 1 January 2026) · retrieved 2026-11-10
Tax credits (Absetzbeträge) 2026
| Item | Value |
|---|---|
| Employee tax credit (Verkehrsabsetzbetrag), per year | €496 |
| Supplement to the employee tax credit (Zuschlag, assessment only) | €804 up to €19,761 of income, phasing out evenly to nil at €30,259 |
| Supplement: maximum per year | €804 |
| Increased employee tax credit (with a commuter allowance) | €853 up to €15,069 of income, phasing out evenly to €496 at €16,056 |
| Pensioner tax credit (Pensionistenabsetzbetrag) | €1,020 up to €21,614 of income, phasing out evenly to nil at €31,494 |
| Sole earner / single parent credit: one child, per year | €612 |
| Sole earner / single parent credit: two children | €828 |
| Sole earner / single parent credit: three children | €1,101 |
| Sole earner / single parent credit: each further child adds | €273 |
| Sole earner credit: partner's income per year at most | €7,411 |
| Maintenance credit (Unterhaltsabsetzbetrag): first child, per month | €38 |
| Maintenance credit: second child, per month | €56 |
| Maintenance credit: third and each further child, per month | €75 |
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.
Source: BMF: Steuerabsetzbeträge (last updated 1 January 2026) · retrieved 2026-11-10
Familienbonus Plus and the Kindermehrbetrag
| Item | Value |
|---|---|
| Familienbonus Plus per child under 18, per year | €2,000 |
| The same, per month | €166.68 |
| Per child aged 18 or over (while family allowance is paid), per year | €700 |
| The same, per month | €58.34 |
| Kindermehrbetrag for low earners: up to, per child and year | €700 |
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).
Source: BMF: Familienbonus Plus – alle Informationen (last updated 1 January 2026) · retrieved 2026-11-10
Employee contributions
13th and 14th salary (sonstige Bezüge): fixed tax rates within the annual sixth
| Item | Value |
|---|---|
| First €620 of special payments (€0 to €620) | 0% |
| Next €24,380 of special payments (€620 to €25,000) | 6% |
| Next €25,000 of special payments (€25,000 to €50,000) | 27% |
| Next €33,333 of special payments (€50,000 to €83,333) | 35.75% |
| Special payments above that, or above the annual sixth | 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 |
| No tax on special payments of up to (Freigrenze 2026) | €2,615 |
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
With steady pay the annual sixth equals two monthly salaries, i.e. the 13th and 14th salary (§ 67 EStG).
Source: BMF: Das Steuerbuch 2026 (Wien 2025), chapter F. Sonstige Bezüge, pp. 67–68 · retrieved 2026-11-10
Social insurance (ASVG): employee contributions
| Item | Value |
|---|---|
| Health insurance | 3.87% |
| Pension insurance | 10.25% |
| Unemployment insurance (reduced for low pay, below) | 2.95% |
| Chamber of Labour levy (AK-Umlage) | 0.5% |
| Housing contribution (Wohnbauförderungsbeitrag) | 0.5% |
| Total employee contribution | 18.07% |
| Housing contribution in Vienna from 1 January 2026 | 0.75% |
| Unemployment rate on monthly pay up to €2,225 | 0% |
| On monthly pay from €2,225 to €2,427 | 1% |
| On monthly pay from €2,427 to €2,630 | 2% |
Basis: Gross pay up to the contribution ceiling (below); special payments have their own annual ceiling
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%.
Source: 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) · retrieved 2026-11-10
Social insurance ceilings and the marginal-employment threshold 2026
| Item | Value |
|---|---|
| Contribution ceiling (Höchstbeitragsgrundlage), per month | €6,930 |
| The same, per day | €231 |
| Ceiling for special payments, per year | €13,860 |
| Free contractors without special payments: ceiling per month | €8,085 |
| Marginal-employment threshold (Geringfügigkeitsgrenze), per month | €551.10 |
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.
Source: Österreichische Gesundheitskasse: Arbeitsbehelf 2026 für Dienstgeberinnen und Dienstgeber (aktualisiert am 15.10.2026), 2.6 Höchstbeitragsgrundlagen · retrieved 2026-11-10
Employer costs
Social insurance (ASVG): employer contributions
| Item | Value |
|---|---|
| Health insurance | 3.78% |
| Accident insurance | 1.1% |
| Pension insurance | 12.55% |
| Unemployment insurance | 2.95% |
| Insolvency fund surcharge (IESG) | 0.1% |
| Housing contribution (Wohnbauförderungsbeitrag) | 0.5% |
| Total employer contribution | 20.98% |
| Severance fund (betriebliche Vorsorge, all pay, no ceiling) | 1.53% |
| Housing contribution in Vienna from 1 January 2026 | 0.75% |
| Levy for marginal employees when their total pay exceeds €826.65 a month (Dienstgeberabgabe) | 19.4% |
Basis: Gross pay up to the contribution ceiling (severance fund: all pay)
Payroll levies (DB, DZ, Kommunalsteuer) come on top; see below.
Source: 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) · retrieved 2026-11-10
Employer payroll levies: DB, DZ and Kommunalsteuer
| Item | Value |
|---|---|
| Dienstgeberbeitrag (DB, family burden equalisation fund) | 3.7% |
| Zuschlag zum Dienstgeberbeitrag (DZ): lowest | 0.31% |
| DZ: highest | 0.4% |
| Kommunalsteuer (municipal payroll tax) | 3% |
| DZ in BurgenlandSource: wko.at · retrieved 2026-11-10 | 0.4% |
| DZ in Carinthia (Kärnten)Source: wko.at · retrieved 2026-11-10 | 0.37% |
| DZ in Lower Austria (Niederösterreich)Source: wko.at · retrieved 2026-11-10 | 0.33% |
| DZ in Upper Austria (Oberösterreich)Source: wko.at · retrieved 2026-11-10 | 0.31% |
| DZ in SalzburgSource: wko.at · retrieved 2026-11-10 | 0.35% |
| DZ in Styria (Steiermark)Source: wko.at · retrieved 2026-11-10 | 0.34% |
| DZ in Tyrol (Tirol)Source: wko.at · retrieved 2026-11-10 | 0.39% |
| DZ in VorarlbergSource: wko.at · retrieved 2026-11-10 | 0.33% |
| DZ in Vienna (Wien)Source: wko.at · retrieved 2026-11-10 | 0.36% |
Basis: Total gross pay of the month (Bruttolohnsumme)
The DZ is the Wirtschaftskammerumlage 2, set by Land; Vienna also charges a weekly Dienstgeberabgabe per employee (not stored).
Source: BMF: Fristen & Fälligkeiten, Steuerkalender (last updated 1 January 2026) · retrieved 2026-11-10
Minimum wage
| Item | Value |
|---|---|
| Statutory national minimum wage | None: minimum wages are set by collective agreements (Kollektivverträge) for each sector and may not be undercut |
Source: Sozialministerium (BMASGPK): Mindestlohn in Österreich (last updated 12 August 2025) · retrieved 2026-11-10
Other rates
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Flat-rate or simplified income-tax regime | None: profits are taxed on the income tax tariff; flat-rate expense deduction (Basispauschalierung, Kleinunternehmerpauschalierung) is available instead |
| Basic profit allowance (Grundfreibetrag), share of profit up to €33,000 | 15% |
| Social insurance (SVS, GSVG): pensionSource: svs.at · retrieved 2026-11-10 | 18.5% |
| Social insurance (SVS, GSVG): healthSource: svs.at · retrieved 2026-11-10 | 6.8% |
| Minimum contribution base per month (first three years: contributions are provisionally charged on it)Source: svs.at · retrieved 2026-11-10 | €551.10 |
| Small-business VAT exemption (Kleinunternehmerregelung): gross turnover per year up toSource: usp.gv.at · retrieved 2026-11-10 | €55,000 |
| Flat-rate expenses (Basispauschalierung): turnover up to15% of turnover (max €63,000) or 6% (max €25,200) by activity | €420,000 |
| Inbound regime (Zuzugsbegünstigung)Source: bmf.gv.at · retrieved 2026-11-10 | Incoming scientists and researchers: 30% of their income from scientific work tax-free for 5 years (Zuzugsfreibetrag); details in the section below |
| Red-White-Red Card for self-employed key workers: investment capital at least (or new jobs / know-how transfer)Source: migration.gv.at · retrieved 2026-11-10 | €100,000 |
| Red-White-Red Card for start-up founders: company capital at least (equity share 50%, 50 points)Source: migration.gv.at · retrieved 2026-11-10 | €30,000 |
| Digital-nomad or freelance visaSource: migration.gv.at · retrieved 2026-11-10 | 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 |
| Application authoritySource: migration.gv.at · retrieved 2026-11-10 | 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 |
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).
Source: Unternehmensserviceportal (content: BMF): Übersicht über die Pauschalierungsmöglichkeiten im Detail (last updated 1 January 2026) · retrieved 2026-11-10
Self-employed social insurance 2026 (SVS, GSVG)
| Item | Value |
|---|---|
| Pension insurance | 18.5% |
| Health insurance | 6.8% |
| Self-employed provision (Selbständigenvorsorge), on the health-insurance base | 1.53% |
| Accident insurance: fixed contribution per monthThe Dachverband table prints €12.95 | €12.96 |
| Minimum contribution base per month | €551.10 |
| Highest contribution base per monthSource: bvaeb.at · retrieved 2026-11-10 | €8,085 |
| No compulsory insurance below: annual income (insurance limit)Source: svs.at · retrieved 2026-11-10 | €6,613.20 |
| Trade-licence holders' exemption: annual turnover up to (with income below the limit)Source: svs.at · retrieved 2026-11-10 | €55,000 |
| Small-business flat rate (Kleinunternehmerpauschalierung): turnover up to45% of turnover as expenses, 20% for service businessesSource: usp.gv.at · retrieved 2026-11-10 | €55,000 |
Basis: Contribution base per month (in the first three years contributions are provisionally charged on the minimum base)
Source: SVS: Vorläufige Berechnung in den ersten drei Jahren (Gewerbetreibende, Neue Selbständige) · retrieved 2026-11-10
Inbound regime (Zuzugsbegünstigung, § 103 EStG)
| Item | Value |
|---|---|
| Zuzugsfreibetrag: tax-free share of income from scientific work | 30% |
| Granted for (years) | 5 |
| Who qualifies | Incoming scientists and researchers (Zuzugsfreibetrag); scientists, researchers, artists and athletes may instead apply to remove the extra tax on their foreign income |
| Application | In writing to the Finanzamt Österreich within six months of moving (form E103) |
Only the groups named in § 103 EStG qualify; moving the centre of vital interests to Austria is required.
Source: BMF: Zuzugsbegünstigung (last updated 1 January 2026) · retrieved 2026-11-10
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Official sources
- BMF: Steuertarif · retrieved 2026-11-10
- BMF: Steuerabsetzbeträge · retrieved 2026-11-10
- BMF: Familienbonus Plus – alle Informationen · retrieved 2026-11-10
- BMF: Das Steuerbuch 2026 · retrieved 2026-11-10
- BMF: Fristen & Fälligkeiten (Steuerkalender) · retrieved 2026-11-10
- WKO: Lohnverrechnung – Abrechnung von Dienstnehmern ab 1.1.2026 · retrieved 2026-11-10
- Dachverband der Sozialversicherungsträger: Beitragsrechtliche Werte in der Sozialversicherung 2026 · retrieved 2026-11-10
- ÖGK: Arbeitsbehelf 2026 für Dienstgeberinnen und Dienstgeber · retrieved 2026-11-10
- SVS: Vorläufige Berechnung in den ersten drei Jahren · retrieved 2026-11-10
- SVS: Aktuelle Werte · retrieved 2026-11-10
- USP: Kleinunternehmen (Regelung seit 1. Jänner 2025) · retrieved 2026-11-10
- USP: Übersicht über die Pauschalierungsmöglichkeiten im Detail · retrieved 2026-11-10
- BMF: Zuzugsbegünstigung · retrieved 2026-11-10
- migration.gv.at: Self-employed Key Workers · retrieved 2026-11-10
- migration.gv.at: Start-up Founders · retrieved 2026-11-10
- migration.gv.at: Temporary residence · retrieved 2026-11-10
- Sozialministerium (BMASGPK): Mindestlohn in Österreich (last updated 12 August 2025) · retrieved 2026-11-10
How every figure is checked: methodology. All datasets: CalcBloc data.