Austria’s Familienbonus Plus is not a monthly benefit and it is not part of the Familienbeihilfe transfer. It is a tax credit that cuts the income tax bill itself. For 2026 the headline amount is 166.68 euros a month for each child up to the month of the 18th birthday, which is 2,000 euros a year in the BMF guide and 2,000.16 euros when the monthly figure is multiplied across all twelve months. After the 18th birthday, while family allowance still continues, the reduced amount is 58.34 euros a month, or about 700 euros a year.
That direct-tax design is what makes the credit powerful for many working parents and limited for some low-income households. It can take income tax down to zero, but it cannot create a negative tax refund on its own. If there is not enough wage tax or income tax to absorb it, part of the theoretical bonus is left unused unless a different low-income family measure, the Kindermehrbetrag, applies.
The 2026 amounts
The Federal Ministry of Finance groups 2024 to 2026 together for the current rates. In 2026 the Familienbonus Plus is:
| Child’s age | Monthly credit | Full-year value |
|---|---|---|
| Up to the month of the 18th birthday | 166.68 euros | 2,000 euros in BMF rounding |
| From the following month, while Familienbeihilfe continues | 58.34 euros | 700 euros in BMF rounding |
The monthly values matter because the credit is calculated by month, not only by calendar year. If a child turns 18 in August, the higher amount can apply from January through August and the reduced amount can apply from September through December, as long as the child still qualifies through family allowance.
The credit is per child, not per family. Two children under 18 can therefore give a maximum annual reduction of about 4,000 euros, provided the parents have enough tax liability. Three children under 18 can bring the ceiling to about 6,000 euros. The Austria salary calculator is useful for checking whether a gross salary creates enough income tax to use the credit in full, while the income tax calculator isolates the tax line before other household details.
Who can claim it
The starting condition is family allowance. A parent can claim the Familienbonus Plus for a child only when Austrian Familienbeihilfe is paid for that child, or when an Austrian compensating or differential family payment stands in its place. That means the family allowance decision is the gateway. If the child no longer qualifies for family allowance, the Familienbonus Plus stops as well.
For children living in Austria the rule is direct. For children living in another EU country, the EEA or Switzerland, the claim can still be possible when the family allowance conditions are met through Austria’s coordination rules. Children outside that area generally do not create a claim. Separated parents can use the credit when the parent is entitled through family allowance or, for a parent living apart, through the maintenance tax credit rules.
How parents split the credit
Only one full Familienbonus Plus can be used for a child. Parents cannot both claim the full amount for the same child. In the common case, the credit is either taken 100 percent by one parent or split 50:50. For a child under 18 in 2026, that means one parent can claim up to about 2,000 euros for the year, or each parent can claim up to about 1,000 euros.
The choice should follow the tax bill, not only the household budget. If one parent earns enough to use the whole credit and the other has little or no income tax, a full claim by the higher-tax parent usually wastes less. If both parents have tax bills high enough to absorb their half, a split can be clean and fair. The BMF FAQ notes that the credit starts working from the first euro of tax, but the full annual value for one child under 18 in 2026 is reached only once the parent’s tax is large enough, with BMF giving a broad example around 2,500 euros of monthly gross income for a single child under 18.
How it changes net pay
Think of the credit as the last stage after the normal tax has been calculated. Social insurance comes off gross pay first. The income tax tariff then works on the taxable base. Tax credits then reduce the resulting tax. The Familienbonus Plus belongs in that last group, so it does not reduce social insurance and it does not change the tax bracket used to calculate the first answer. It cuts the tax result after the bracket calculation.
Here is a rounded example for orientation. A parent has one child aged 9 and enough annual income tax to absorb the full credit. The maximum 2026 credit is about 2,000 euros. Spread through payroll, that is 166.68 euros less tax each month and almost exactly that much more monthly net pay. Claimed later through the annual employee tax assessment, the same credit arrives as a refund or lower final assessment after the year.
With two children under 18, the monthly figure can be 333.36 euros if one parent claims both children in full and has enough tax. If the parents split both children 50:50, each parent’s payroll can reflect 166.68 euros a month. The family result is the same only when both parents can use their shares.
Familienbonus Plus versus Familienbeihilfe
The names are easy to blur, but the cash flow is different. Familienbeihilfe is a family allowance paid out regardless of whether a parent earns enough to pay income tax. The Kinderabsetzbetrag is paid with it. The Familienbonus Plus is not paid automatically with the allowance and it is not a child benefit transfer. It is a tax reduction.
That difference matters for families with modest earnings. A household can receive the full family allowance and still fail to use the full Familienbonus Plus if the income tax bill is too small. A higher-earning household with the same children can use the full tax credit. For the allowance side of the system, see the Austria family allowance guide, which sets out the 2026 age rates, sibling scale and school-start payment.
Low-income families and the Kindermehrbetrag
Because the Familienbonus Plus cannot push tax below zero, Austria has a separate Kindermehrbetrag for some low-income families. It is aimed at parents who pay little or no income tax but still meet the linked family conditions. The practical point is not to treat the Familienbonus Plus as a guaranteed cash payment. If payroll tax is low, check the Kindermehrbetrag rules in the employee tax assessment rather than assuming the unused bonus disappears without any replacement.
This is also why the claim should be planned across the parents. If one parent has a higher tax bill and the other has almost none, a 50:50 split can waste part of the credit. If both have enough tax, the split can be harmless. The right answer can change after parental leave, reduced hours, a job change or a year with several months out of work.
Claiming through payroll or the tax return
Employees can ask an employer to consider the Familienbonus Plus during payroll, using the official declaration route. That raises net pay during the year because less wage tax is withheld each month. The other route is to claim it in the Arbeitnehmerveranlagung after year end through FinanzOnline. Self-employed parents claim through the income tax return rather than through wage payroll.
Monthly payroll treatment is convenient, but it is only as good as the information supplied. If the parents later split the credit differently, if family allowance stops, or if the child turns 18 and moves to the lower amount, the annual tax assessment reconciles the final position. Keep the claim conservative if circumstances are likely to change.
Worked examples
One child aged 7. A single parent with enough income tax can claim about 2,000 euros for 2026. Claimed monthly, that is 166.68 euros off the tax withheld each month. Claimed after year end, it reduces the final tax assessment by the same annual amount.
Two children aged 5 and 12. The maximum family credit is about 4,000 euros for the year. If one parent claims both children in full, that parent needs at least that much income tax to use the whole amount. If the parents split evenly, each parent claims about 2,000 euros.
One child turning 18 in August. The higher 166.68 euro monthly amount applies through August. From September, if Familienbeihilfe continues because the child remains in qualifying education or training, the reduced 58.34 euro amount applies. The annual credit is therefore eight months at the higher rate plus four months at the reduced rate.
FAQ
How much is the Familienbonus Plus in Austria in 2026?
For each child up to the month of the 18th birthday, it is 166.68 euros a month, described by BMF as 2,000 euros a year. After the 18th birthday it is 58.34 euros a month, or about 700 euros a year, while family allowance still continues.
Is the Familienbonus Plus paid out like Familienbeihilfe?
No. Familienbeihilfe is a benefit payment. Familienbonus Plus is a tax credit. It reduces income tax or wage tax and can reduce that tax to zero, but it does not create a refund beyond the tax owed.
Can both parents claim it?
Both parents cannot claim the full credit for the same child. The credit can generally be assigned to one parent or split between parents, commonly 50:50. The best split depends on who has enough tax to use the credit.
What happens when my child turns 18?
The higher monthly amount applies up to and including the month of the 18th birthday. From the following month, the lower amount can apply if Familienbeihilfe still continues, usually because the young adult remains in education or training.
Does it reduce social insurance?
No. It is an income-tax credit. Austrian social insurance is calculated separately before income tax credits are applied.
Where do I claim it?
Employees can have it considered in payroll or claim it through the annual Arbeitnehmerveranlagung in FinanzOnline. Self-employed parents claim through the income tax return.
Sources: Familienbonus Plus, Federal Ministry of Finance, Familienbonus Plus and Kindermehrbetrag, oesterreich.gv.at, BMF FAQ on Familienbonus Plus. Checked on 14 September 2026. This is general information, not tax advice.