Austria · 2026
Austria Salary calculator
Austria takes its payroll deductions in a fixed order, and this calculator follows it for the 2026 tax year. Social insurance comes off your gross pay first, at 18.07% for most employees, then income tax is charged on what remains using the 2026 brackets that run from 0% to 55%. One thing to know before reading the result: most Austrian contracts pay 14 instalments a year, and the 13th and 14th (holiday and Christmas pay) are taxed at a flat 6% after a small free amount. This page models a salary spread over 12 equal months, so a standard 14-payment contract with the same annual gross usually keeps somewhat more than shown.
| Gross salary | € 35.000 |
| Social insuranceASVG employee share, up to 18.07%, capped at EUR 6,930 a month | -€ 6.325 |
| Income tax2026 tariff on 12 equal payments, after the EUR 496 transport credit; 13th and 14th salaries not modelled | -€ 3.160 |
| Take-home pay | € 25.515 |
How it works
- Social insurance is deducted first: 18.07% of gross pay up to the ceiling of EUR 6,930 a month, covering health, pension and unemployment insurance plus two small levies. Below about EUR 2,630 a month the unemployment share shrinks in steps and disappears under EUR 2,225.
- A flat EUR 132 employment expenses allowance comes off next, leaving your taxable income.
- The 2026 tariff applies in slices: nothing up to EUR 13,539, then 20% to EUR 21,992, 30% to EUR 36,458, 40% to EUR 70,365, 48% to EUR 104,859, 50% to EUR 1,000,000 and 55% beyond.
- Every employee automatically receives the EUR 496 transport credit (Verkehrsabsetzbetrag), which is subtracted from the tax itself.
- Gross pay minus insurance minus tax is your net. Divide by 12 for the monthly figure this model assumes; a real Austrian contract usually splits the year into 14 payments instead.
Net = gross - social insurance - income tax
Insurance is calculated first, at 18.07% of gross pay up to EUR 6,930 a month, with the unemployment portion reduced below EUR 2,630 a month. The remainder, less the flat EUR 132 expenses allowance, runs through the 2026 tariff of 0%, 20%, 30%, 40%, 48%, 50% and 55%. The EUR 496 transport credit then comes straight off the tax bill, and whatever survives both deductions reaches your account.
- 18.07%
- employee share of health, pension and unemployment insurance plus two small levies
- EUR 6,930
- monthly ceiling on insurable pay (Hoechstbeitragsgrundlage), 2026
- 0 to 55%
- the seven income tax brackets for 2026
- EUR 496
- Verkehrsabsetzbetrag, the automatic transport credit
Salary landmarks in Austria, 2026
| Income tax begins | EUR 13,539 | taxable income, after insurance and the EUR 132 allowance |
| The 48% band begins | EUR 70,365 | of taxable income |
| Social insurance ceiling | EUR 6,930 a month | EUR 83,160 across 12 payments |
| Top 55% rate begins | EUR 1,000,000 | the only bracket not adjusted for inflation |
Worked example
A EUR 50,000 salary paid over 12 months in 2026 leaves EUR 33,680.60 a year, about EUR 2,807 a month, after EUR 9,035 social insurance and EUR 7,284.40 income tax. Roughly 32.6% of gross goes to deductions.
Key facts
- Social insurance is removed before tax, so the brackets bite on roughly 82% of headline pay for most salaries.
- Employee insurance stops accruing above EUR 6,930 a month, while income tax keeps climbing to 50% and, beyond EUR 1 million, 55%.
- The bracket thresholds rise each January under the cold progression rules; the 2026 ones sit 1.733% above the 2025 levels.
- Holiday and Christmas pay are taxed at 6% after a free amount, one reason real Austrian net pay beats what the plain tariff suggests.
Tips
- File the employee tax return (Arbeitnehmerveranlagung). Work expenses above the flat EUR 132, home office costs and donations all raise the refund.
- Commuters can claim the Pendlerpauschale and the Pendlereuro, neither of which appears in this result.
- Parents should claim the Familienbonus Plus, worth up to EUR 2,000 of tax per child each year, taken straight off the tax bill.
- Only the slice of income above a threshold is taxed at the higher rate, so a pay rise never shrinks your net.
Take-home pay at different salaries, 2026
| Gross salary | Social insurance | Income tax | Take-home | A month |
|---|---|---|---|---|
| EUR 30,000 | EUR 5,136 | EUR 2,017 | EUR 22,847 | EUR 1,904 |
| EUR 40,000 | EUR 7,228 | EUR 4,389 | EUR 28,383 | EUR 2,365 |
| EUR 50,000 | EUR 9,035 | EUR 7,284 | EUR 33,681 | EUR 2,807 |
| EUR 60,000 | EUR 10,842 | EUR 10,562 | EUR 38,596 | EUR 3,216 |
| EUR 80,000 | EUR 14,456 | EUR 17,116 | EUR 48,428 | EUR 4,036 |
| EUR 100,000 | EUR 15,027 | EUR 26,046 | EUR 58,927 | EUR 4,911 |
Frequently asked questions
Why does my Austrian payslip look different from this?+
Mostly because of the 13th and 14th salaries. A typical contract spreads the year over 14 instalments, and the two extra ones are taxed at a flat 6% after a EUR 620 free amount rather than at the normal tariff. This model uses 12 equal payments, so it slightly overstates the tax of a standard 14-payment contract. Commuter allowances, the Familienbonus Plus and other personal items move the figure too.
What does the social insurance actually pay for?+
The 18.07% employee share splits into health insurance at 3.87%, pension insurance at 10.25%, unemployment insurance at 2.95%, the chamber of labour levy at 0.5% and the housing subsidy levy at 0.5%. It is charged on pay up to EUR 6,930 a month in 2026; anything above that carries no further insurance. At low pay the unemployment part drops to 2%, 1% or zero.
How are the 13th and 14th salaries taxed?+
Holiday and Christmas pay count as special payments (sonstige Bezuege). Within the annual sixth of regular pay, the first EUR 620 is tax free and the rest is taxed at 6% for most income levels, far below the normal brackets. Social insurance is still due on them up to a separate ceiling. They sit outside this calculator, which is why it deliberately models 12 plain payments and says so.
Which allowances and credits are already included?+
Two that every employee gets without asking: the flat EUR 132 employment expenses allowance and the EUR 496 transport credit for 2026. Nothing else is built in. The commuter allowance, the Familienbonus Plus of up to EUR 2,000 per child, the single-earner credit and the low-income top-ups all depend on personal circumstances and are left out.
Do the brackets change every year?+
Yes. Since Austria abolished cold progression, the thresholds (except the EUR 1 million one) rise automatically by two thirds of inflation each January, with the remaining third distributed by government decision. For 2026 the automatic uplift was 1.733%, which produced the EUR 13,539 tax-free threshold used here.
Is the church contribution deducted from my pay?+
No. Church members pay a contribution billed by their church directly, around 1.1% of income for the Catholic church, and it never appears on a payslip. It is not part of this calculation. Up to a capped amount it can be claimed back as a special expense in the annual tax return.
Things to watch
- These figures are an estimate for orientation, not tax or financial advice. An Austrian payroll office or tax adviser can confirm your exact position.
- The 12-payment model here understates the net of a standard 14-payment contract, because the 13th and 14th salaries enjoy a flat 6% rate after a free amount.
- Very low salaries can end up better than shown: part of the social insurance is refunded through the tax return (SV-Rueckerstattung), which is not modelled.
- Church members pay a contribution billed directly by their church, around 1.1% of income for the Catholic church. It never shows on the payslip and is not included here.
Sources
- Steuertarif und Steuerabsetzbetraege · Bundesministerium fuer Finanzen
- Uebersicht Steuerabsetzbetraege · Bundesministerium fuer Finanzen
- Beitragswesen Dienstnehmer 2026 · Wirtschaftskammer Oesterreich
- Arbeitslosenversicherungsbeitraege bei geringem Einkommen · Oesterreichische Gesundheitskasse
Last updated: 2026-01-01 · Applies to 2026
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Representative basis: a salary paid in 12 equal monthly instalments, taxed entirely at the normal tariff. Most Austrian contracts pay 14 instalments, with the 13th and 14th taxed at a favourable flat rate, so their annual net for the same gross is usually higher.
- Includes the flat EUR 132 employment expenses allowance and the EUR 496 transport credit, both applied to every employee automatically.
- Excludes the commuter allowance, Familienbonus Plus, single-earner and single-parent credits, the low-income social insurance refund, and the church contribution (paid directly to churches, not through payroll).
- White-collar and blue-collar employees under ASVG pay the same 18.07% share in 2026.
Reviewed by Vikas Dulgunde.