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Austria net salary calculator 2026

The calculator computes the monthly or annual net salary for Austrian employees (regular laufende Bezüge pay). It subtracts ASVG social insurance (health / KV 3.87 %, pension / PV 10.25 %, unemployment / ALV sliding scale, WBF, AK) and income tax under §33 EStG including the standard transport credit (Verkehrsabsetzbetrag). All rates come from official sources (BMF, ÖGK) — tax year 2026.

Net / month€2,179.80from €3,000.00 gross
Gross salary€3,000.00
Income tax (Lohnsteuer)-€278.10
Net salary€2,179.80

Effective deduction rate 27.3 % · of which income tax 9.3 %

Dataset last reviewed 2026-07-17 · tax year 2026 · 136 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

  1. Cap the ASVG contribution base at the monthly ceiling (Höchstbeitragsgrundlage, HBG) of €6,930; if gross salary is below the marginal-employment threshold of €551.10 (Geringfügigkeitsgrenze), no mandatory social insurance contributions are due.
  2. Calculate monthly employee social insurance by summing: health insurance (Krankenversicherung / KV) at 3.87%, pension insurance (Pensionsversicherung / PV) at 10.25%, unemployment insurance (Arbeitslosenversicherung / ALV) on a sliding scale (0% up to €2,225; 1% up to €2,427; 2% up to €2,630; full 2.95% above that), the housing levy (Wohnbauförderungsbeitrag / WBF) at 0.50% outside Vienna or 0.75% in Vienna, and the chamber of labour levy (AK) at 0.50%.
  3. Annualise the SV-adjusted salary, then subtract the flat employment-expense allowance (Werbungskostenpauschale) of €132 and any commuter allowance (Pendlerpauschale) to arrive at the income-tax assessment base (Lohnsteuerbemessungsgrundlage).
  4. Apply the progressive income-tax tariff to the annual assessment base: 0% up to €13,539; 20% up to €21,992; 30% up to €36,458; 40% up to €70,365; 48% up to €104,859; 50% up to €1,000,000; and 55% on income above €1,000,000.
  5. Deduct tax credits (Absetzbeträge): the standard transport credit (Verkehrsabsetzbetrag / VKAB) of €496 — raised to €853 for eligible commuters at low incomes — plus a low-income supplement (Zuschlag) up to €804, the commuter euro (Pendlereuro, €6 per one-way kilometre), Familienbonus Plus, and AVAB/AEAB.
  6. Monthly net pay equals gross salary minus monthly SV contributions minus the monthly income-tax instalment (annual Lohnsteuer divided by 12).

FAQ

What social insurance contributions do employees pay in Austria in 2026?

Employees pay health insurance (KV) at 3.87%, pension insurance (PV) at 10.25%, unemployment insurance (ALV) on a sliding scale reaching a maximum of 2.95%, plus WBF and AK; all contributions are capped at the monthly HBG of €6,930, sourced from the official ÖGK contribution table for 2026.

What is the Geringfügigkeitsgrenze?

It is the marginal-employment threshold — €551.10 per month in 2026; employees earning below this amount are classified as geringfügig beschäftigt (marginally employed) and are not subject to mandatory ASVG contributions.

How does the Familienbonus Plus reduce income tax?

The Familienbonus Plus is a direct tax credit of €2,000 per year for each child under 18 (€700 for qualifying older children), which can be split 50/50 between both parents; it reduces income tax down to zero but cannot generate a refund through this credit alone.

Why does the federal state (Bundesland) affect the result?

The Wohnbauförderungsbeitrag (WBF) housing levy rate differs by Bundesland — Vienna charges a higher combined rate of 1.50% versus 1.00% elsewhere, resulting in a slightly larger employee deduction for Vienna-based workers.

What happens when salary exceeds the ASVG ceiling of €6,930?

Social insurance contributions are calculated only up to the HBG of €6,930 per month; however, the income-tax base uses the full uncapped salary minus the SV contributions on the capped amount, so income tax continues to rise with salary above the ceiling.

Sources and verification

Dataset last reviewed 2026-07-17 · tax year 2026 · 136 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

12 sources
  • BMF (Bundesministerium für Finanzen) — Steuertarif und Steuerabsetzbeträge 2026
  • PwC Worldwide Tax Summaries — Austria — Individual — Deductions (PwC)
  • ÖGK (Österreichische Gesundheitskasse) — ÖGK Sozialversicherungswerte 2026
  • WKO — WKO Beitragswesen Dienstnehmer 2026: Wohnbauförderungsbeitrag (WBF) DN 0,50% / DG 0,50% (non-Vienna)
  • ÖGK — ÖGK — Erhöhung des Wohnbauförderungsbeitrages in Wien: 'Ab 01.01.2026 kommt es bei Beschäftigungen im Bundesland Wien zu einer Anhebung des Wohnbauförderungsbeitrages (WF) von 1 Prozent auf 1,50 Prozent (Dienstnehmerin bzw. Dienstnehmer/DN und Dienstgeberin bzw. Dienstgeber/DG jeweils 0,75 Prozent).'
  • WKO — WKO Aktuelle Werte Lohnverrechnung 2026
  • SVS (Sozialversicherungsanstalt der Selbständigen) — SVS — GSVG Beitragssätze erste 3 Jahre
  • SVS — SVS — GSVG Höchstbeitragsgrundlage
  • SVS — SVS — GSVG Beitragsgrundlagen final first 3 years
  • SVS — SVS — Aktuelle Werte Versicherungsgrenzen 2026
  • SVS — SVS — Aktuelle Werte (EPU/minimum contributions)
  • SVS — SVS — GSVG provisional calculation year 4+

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Austria tax guides

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