{"input":{"yearAria":"Select year","gewinnLabel":"Annual profit before tax and SV","gewinnAria":"Annual profit in euros","gewinnHint":"Profit = business income minus business expenses, before income tax and SVS contributions.","cardTitle":"Self-employed activity","ustNote":"Excluding VAT: VAT runs on turnover, not profit, and is a pass-through item for you.","neugruenderLabel":"New business","neugruenderOptions":{"0":"No / established","1":"1st calendar year","2":"2nd calendar year","3":"3rd calendar year"},"investLabel":"Investments for the GFB (§ 10)","grundumlageLabel":"WKO chamber levy/year","betriebNote":"In the first two calendar years health insurance is a fixed amount and is not reassessed. Investments unlock the investment-based profit allowance. The chamber levy is on your WKO invoice; new self-employed pay none.","modusLabel":"Input type","modusGewinn":"Profit","modusUmsatz":"Turnover","umsatzAria":"Annual turnover in euros","ustInklLabel":"Turnover includes VAT","ausgabenModusLabel":"Business expenses","ausgabenModusOptions":{"tatsaechlich":"Actual expenses","basis":"Standard flat-rate expenses{basisRate}","basisReduziert":"Standard flat-rate expenses{basisReduziertRate}","kleinunternehmer":"Small-business flat rate{kuRate}","kleinunternehmerDl":"Small-business flat rate{kuDlRate}"},"ausgabenLabel":"Business expenses/year","gewinnAbgeleitet":"That gives a profit of {g} before SVS and tax.","pauschaleNote":"With the flat rate you still get the basic profit allowance, but NOT the investment-based one. SVS contributions remain deductible on top.","pauschaleGrenzeNote":"Note: the flat rate requires prior-year turnover below the limit. Yours is above it.","modalTitle":"Edit business","addButton":"Business","sections":{"einnahmen":"Income","svs":"Social insurance","betrieb":"Business","ausgaben":"Income and expenses","ausgabenHint":"Only applies when you enter turnover above.","svsHint":"Applies to you as a person, not per business.","investitionen":"Investments","investitionenHint":"Allowances for assets you acquired.","kammer":"Chamber","kammerHint":"The chamber levy for your trade group."},"labelLabel":"Name","betriebLabel":"Business {n}","betriebeCount":"{n} businesses","addButtonHint":"Add another business. All businesses share one SVS contribution base and one tax assessment.","addButtonMax":"The calculator covers up to four businesses.","removeButton":"Remove business","addButtonSoon":"Several businesses will follow once the input cards are ready. The calculation behind it is already in place.","rechtsformLabel":"Legal form","rechtsformOptions":{"einzelunternehmen":"Sole proprietorship","og":"General partnership (OG)","kg":"Limited partnership (KG)"},"bundeslandLabel":"Regional chamber","fachgruppeLabel":"Trade group","grundumlageHint":"Estimate for businesses without employees. Your exact amount is on your trade group notice.","ausgabenPosten":{"afa":"Depreciation (AfA)","afaHint":"Purchases above {gwg} are written off across their useful life, not fully in the year of purchase.","anschaffungen":"Low-value purchases","raum":"Rent and office","fahrzeug":"Vehicle and travel","material":"Materials and goods","sonstige":"Other expenses"},"ausgabenSumme":"Total expenses: {sum}","periodAria":"Display period","befreiungLabel":"Small-business exemption","befreiungHint":"Only on application to the SVS and only for natural persons. Health and pension insurance fall away along with self-employed provision; accident insurance remains.","ifbLabel":"IFB: investments at the standard rate (§ 11)","ifbOekoLabel":"IFB: ecological investments (§ 11 Abs 2)","ifbHint":"On top of the GFB investments above, and separate from them.","ifbOekoHint":"A separate amount, not a subset of the line above.","ifbExplain":{"iconAriaLabel":"Explain the investment allowance","title":"Investment allowance (§ 11 EStG)","titleOeko":"Ecological investment allowance (§ 11 Abs 2)","body":"{rate} of the acquisition cost of depreciable fixed assets, on top of normal depreciation. Depreciation is not reduced by it.","bodyOeko":"{rateOeko} instead of {rate} for assets in the ecological category. A separate amount, not a subset of the line above: an asset is either ecological or it is not.","vsGfb":"§ 11 Abs 4 rules out the allowance for any asset already carrying the investment-based profit allowance. So never enter the same investment in both lines.","ceiling":"Both lines share one assessment ceiling of {maxBasis} per year, which the higher ecological rate claims first.","pauschal":"The allowance is unavailable under any flat-rate profit calculation.","glossarLink":"Investment allowance"},"kammerShort":"WK","grundumlageShort":"Chamber levy","zusatzAbzuege":{"hinweis":"The flat rate replaces your running costs, but not all of them: § 17 Abs 1 leaves a few items standing beside it. Anything entered here is deducted on top of the flat rate. Your social insurance is already included, we compute that ourselves.","wareneingang":"Goods purchased","wareneingangHint":"Goods for resale plus raw, auxiliary and additional materials. Leave empty if you only sell services.","loehne":"Wages incl. employer costs","loehneHint":"Gross wages of your employees plus employer contributions, DB, DZ and Kommunalsteuer. Leave empty if you have no employees.","fremdloehne":"Subcontracted work","fremdloehneHint":"Only bought-in work that flows directly into what you sell: a subcontractor on your client project counts, your bookkeeper, hosting or an agency does not. Those are covered by the flat rate.","reise":"Travel costs billed on","reiseHint":"Travel costs your client reimburses at the same amount. They are deducted and at the same time reduce the turnover the flat rate is calculated on.","oeffi":"Public transport pass","oeffiHint":"Price of your personal, non-transferable annual, monthly or weekly pass. Half of it is deductible without further proof; we do not count the rest."},"arbeitsplatzLabel":"Workplace only at home","arbeitsplatzHint":"If no other room is available for your self-employed work, you get the Arbeitsplatzpauschale. It lowers your tax and your SVS base but costs you nothing extra: it stands for housing costs you already pay.","andereEinkuenfteLabel":"Other active income per year","andereEinkuenfteHint":"Income from other work for which a workplace outside your home IS available. Above {grenze} the allowance drops from {voll} to {reduziert}."},"results":{"nettoLabel":"Net after SVS and tax","perYear":"year","perMonth":"month","netQuote":"Net","tax":"Tax","svTitle":"SVS contributions","pv":"Pension","kv":"Health","svk":"Provision","uv":"Accident","svTotal":"SVS total","minNote":"Profit below the minimum contribution base: SVS is charged on {bg}.","maxNote":"Profit above the maximum contribution base: SVS is capped at {bg}.","taxTitle":"Income tax","einkuenfte":"Income","gfb":"Allowance","steuerBasis":"Tax base","est":"Income tax","disclose":"The calculator shows the final burden in the steady state. SVS first prescribes provisional contributions and reassesses after the tax assessment. The new-starter reduction, the investment-based profit allowance and the WKO chamber levy are all included once you set them in the options.","netQuoteHint":"of profit kept net","marginal":"Marginal tax rate","marginalHint":"on the next euro of profit","svExplain":{"aria":"Explain SVS contributions","title":"How the SVS contributions arise","body":"The basis is your profit, here {bg}. On it fall pension insurance {pv}, health insurance {kv} and self-employed provision {svk}, together {svTotal}, plus a fixed accident-insurance contribution. The basis is clamped to the minimum and maximum contribution base."},"taxExplain":{"aria":"Explain income tax","title":"How the income tax arises","body":"First the SVS contributions are deducted from your profit as a business expense. The profit allowance comes off the remainder, then the progressive § 33 EStG tariff applies. Tax credits such as the Familienbonus reduce the tax directly."},"gfbInvest":"Allowance (inv.)","totals":{"title":"Annual summary","gewinn":"Profit","sv":"SVS","est":"Income tax","grundumlage":"Chamber levy","kindermehrbetrag":"Child supplement","netto":"Net","note":"Monthly figures are the annual amount divided by twelve. SVS bills quarterly and income tax is assessed annually.","svLong":"SVS contributions","estLong":"Income tax","gewinnLong":"Profit before deductions","mehrkindzuschlagErstattung":"Multi-child supplement","avabErstattung":"Single-earner credit (refund)","umsatz":"Net turnover","umsatzLong":"Turnover excl. VAT","ausgaben":"Expenses","ausgabenLong":"Business expenses","gewinnDirekt":"Profit entered directly"},"perHour":"hour","perDay":"day","perWeek":"week","perPeriodCaption":"per {period}","overviewTitle":"Overview","explain":{"glossarPrefix":"Glossary","sv":{"title":"How the SVS contributions add up","aria":"Explain SVS contributions","headerLabel":"Contribution","rowPv":"Pension insurance {pv}","rowKv":"Health insurance {kv}","rowSvk":"Self-employed provision {svk}","rowUv":"Accident insurance (flat)","rowTotal":"SVS total","body":"The SVS assesses your profit after the Gewinnfreibetrag, not your turnover. The rates below apply to the contribution base, not to the profit: below the floor and above the ceiling those are different figures. The contributions are business expenses and so reduce your income tax as well.","noteBefreiung":"The small-business exemption is applied: pension and health insurance fall away, accident insurance remains.","noteBefreiungMoeglich":"You are below the insurance threshold. On application the small-business exemption could apply, dropping pension and health insurance.","noteNeugruender":"As a new founder, health insurance and self-employed provision are flat amounts in the first two calendar years and are not reassessed.","noteMin":"Your profit is below the minimum contribution base, so {bg} is used instead.","noteMax":"Your profit exceeds the maximum contribution base, so only {bg} is used.","linkBeitragsgrundlage":"SVS contribution base","rowGewinn":"Profit","rowGrundumlage":"Chamber levy","rowArbeitsplatzpauschale":"Home-office allowance","rowIfb":"Investment allowance","rowGfbGrund":"Profit allowance (basic)","rowGfbInvest":"Profit allowance (invested)","rowVorDeckel":"provisional base","rowBasis":"Contribution base","rowBasisMin":"Contribution base (minimum)","rowBasisMax":"Contribution base (ceiling)"},"tax":{"title":"How the income tax arises","aria":"Explain income tax","headerLabel":"Item","rowGewinn":"Profit","rowGrundumlage":"Grundumlage","rowArbeitsplatzpauschale":"Arbeitsplatzpauschale","rowSv":"SVS contributions","rowEinkuenfte":"Taxable income","rowIfb":"Investment allowance","rowGfbGrund":"Basic profit allowance","rowGfbInvest":"Investment-based profit allowance","rowBasis":"Tax base","rowTarif":"Tariff tax (§ 33)","rowFamilienbonus":"Family Bonus Plus","rowAvab":"Sole earner credit","rowAeab":"Single parent credit","rowUnterhalt":"Maintenance credit","rowMehrkind":"Multiple child supplement","rowBehinderung":"Disability allowance","rowKirchenbeitrag":"Church contribution","rowEst":"Income tax","rowKindermehrbetrag":"Child supplement","rowMehrkindzuschlagErstattung":"Multi-child supplement","rowAvabErstattung":"Single-earner credit (refund)","body":"SVS contributions are a business expense, so they reduce the taxable profit. Your next euro earned is taxed at {rate}.","notePauschaliert":"Under a flat-rate scheme the basic profit allowance still applies, but the investment-based one does not.","noteKindermehrbetrag":"The tax has already reached zero. The child supplement is paid out on top and raises your net.","linkTarif":"Income tax tariff","linkGfb":"Profit allowance"}},"chartTitle":"Composition","tableHeaderLabel":"Item","ausgaben":{"title":"Expenses","subtitle":"From turnover to profit.","subtitleMehrere":"From turnover to profit, per business.","umsatz":"Net turnover","umsatzLong":"Turnover excl. VAT","ausgaben":"Expenses","ausgabenLong":"Business expenses","gewinn":"Profit","gewinnDirekt":"Profit entered directly","oeffi":"Public transport pass, half","chartTitle":"Share of turnover","chartSubtitle":"Each item and the profit as a share of your net turnover.","chartGewinn":"Profit"},"freibetraege":{"title":"Allowances and investments","subtitle":"What of the profit is not taxed, and what that brings you.","ifb":"Investment allowance","ifbLong":"Investitionsfreibetrag (§ 11)","gfbGrund":"Basic allowance","gfbGrundLong":"Gewinnfreibetrag: basic allowance","gfbInvest":"Investment-based GFB","gfbInvestLong":"Investment-based Gewinnfreibetrag","summe":"Allowances total","nettoMehr":"Extra net from them","chartTitle":"What the allowances bring you","chartSubtitle":"What each allowance saves you in SVS and income tax.","legendSv":"less SVS","legendEst":"less income tax","legendErstattung":"more refund","tooltipTotal":"Extra net","legendUngenutzt":"possible with more investment","genutzt":"{pct} used","nichtGenutzt":"not used","hinweisFehlt":"At your profit, up to {moeglich} of investment-based Gewinnfreibetrag is possible. With {fehlt} more investment in eligible assets you use it in full: that lowers your SVS contributions and income tax by another {mehr}. You still pay for the investment itself.","hinweisUeberschuss":"Used in full: at your profit, {moeglich} of investment would have been enough. The remaining {ueberschuss} do not increase this allowance.","svWeniger":"less SVS contributions","estWeniger":"less income tax","erstattungMehr":"more refund","explainAria":"Explain the allowances","explainBalken":"An allowance is not money; it lowers the taxable base. Each bar shows what the allowance saves you: the SVS contributions and the income tax that would otherwise have been due. The allowance amounts themselves are in the table beside the chart.","explainGesamt":"Each allowance is recomputed on its own. Together they bring {gesamt}; that is its own calculation, not the bars added up, because the allowances affect each other.","explainPension":"Less SVS also means a slightly lower credit to your pension account.","linkGfb":"Gewinnfreibetrag","linkIfb":"Investitionsfreibetrag","vollGenutzt":"used in full","ifbAnteil":"{pct} of {basis}"}},"explainer":{"title":"How your net is calculated as a self-employed person","body1":"As a self-employed person you pay your social insurance yourself to the [SVS](vertragsarten/neue-selbststaendige). It is based on your profit: pension insurance {pv}, health insurance {kv} and self-employed provision {svk}, plus a fixed accident-insurance contribution. Contributions apply at least on the minimum and at most up to the maximum contribution base.","body2":"For income tax you deduct the SVS contributions as a business expense. The profit allowance is then deducted from the remaining profit (basic allowance: {gfbRate} up to {gfbThreshold} profit, max {gfbMax}, no investment required), after which the progressive [income-tax tariff](steuer/einkommensteuertarif) under § 33 EStG applies. What remains after SVS and tax is your net.","body3":"The tax credits apply to you as well: [Familienbonus Plus](beihilfe/familienbonus), the single-earner or single-parent credit and the maintenance credit reduce income tax, while the disability allowance and the church contribution reduce the taxable base before it. You claim them via the income-tax return instead of the employee assessment. Set your situation above so the calculator includes them.","body4":"What you set for a business and in your situation is included: the Investitionsfreibetrag and the investment-based profit allowance, the flat-rate expense schemes, the WKO chamber levy and the new-starter reduction. Not included are chamber levies 1 and 2, losses carried forward from earlier years, and the GmbH, which pays corporate tax. VAT stays out because it runs on turnover and is a pass-through for you, see the [small-business scheme](steuer/kleinunternehmerregelung)."},"faq":{"title":"Frequently asked questions for the self-employed","q1":"How much SVS do I pay as a self-employed person?","a1":"SVS contributions total {svTotal} of your contribution base: pension insurance {pv}, health insurance {kv} and self-employed provision {svk}, plus a fixed accident-insurance contribution. It is based on your profit, at least the minimum and at most the maximum contribution base.","q2":"What is the minimum contribution base?","a2":"Even with little or no profit you pay SVS on at least the minimum contribution base of about {minBgMonat} per month. That is why at very low profit your net can even be below the profit. New starters get reductions in the first years.","q3":"What is the profit allowance (Gewinnfreibetrag)?","a3":"The profit allowance reduces your taxable profit. The basic allowance is {gfbRate} of profit up to {gfbThreshold}, so at most {gfbMax}, and applies automatically without any investment. Above {gfbThreshold} profit the investment-based allowance is added when you invest in qualifying assets. Enter the investments on the business and the calculator includes it and shows how much net each allowance brings you.","q4":"EPU, trade licence holder or new self-employed: does it make a difference?","a4":"Not for SVS contributions and income tax, they all compute the same under the GSVG. Trade licence holders additionally pay the WKO chamber levy, which varies by trade group and regional chamber. Pick yours in the options and the calculator includes it. New self-employed do not pay it.","q5":"Why does the SVS bill differ at the start?","a5":"SVS first prescribes provisional contributions, usually derived from the third preceding year, and reassesses finally after the tax assessment. It evens out over the years, and the total burden matches this calculation.","q6":"Why does this calculator show a slightly lower net than some others?","a6":"This calculator uses the basic profit allowance and no flat-rate business expenses. Some other calculators show a higher net because they assume the investment-based [profit allowance](steuer/gewinnfreibetrag), which requires actual investments, or a flat expense deduction. Both lower the tax further but depend on your specific situation."},"share":{"title":"SVS & Tax Calculator: my result","copiedTitle":"Link copied","copiedMessage":"The link to this result is on your clipboard.","errorTitle":"Sharing not possible","errorMessage":"The link could not be copied. Please try again."},"hints":{"title":"What your result means","items":{"gewinnfreibetrag":{"title":"The profit allowance lowers your tax","body":"The [profit allowance](steuer/gewinnfreibetrag) reduces your taxable base by {gfb}. The basic allowance of {gfbRate} up to {gfbThreshold} profit applies automatically, without any investment."},"minBg":{"title":"The minimum contribution base applies","body":"Your profit is below the [minimum contribution base](sozialversicherung/svs-beitragsgrundlage), so SVS is charged on {bg}. That is why you pay proportionally more social insurance than the profit suggests."},"maxBg":{"title":"SVS is capped","body":"Above the [maximum contribution base](sozialversicherung/hoechstbeitragsgrundlage) SVS contributions no longer rise. Each additional euro of profit is then only taxed, not further insured."},"grenzsteuersatz":{"title":"Your next euro of profit","body":"Additional profit is taxed at your marginal rate of {grenz}, plus SVS while you are below the maximum contribution base. Relevant when planning investments or pension contributions."},"kleinunternehmer":{"title":"Check VAT separately","body":"Regardless of profit, VAT depends on turnover: below the [small-business scheme](steuer/kleinunternehmerregelung) threshold you invoice without VAT. This calculator covers only social insurance and income tax. Distinct from it is the income-tax [small-business flat rate](steuer/kleinunternehmerpauschalierung), which this calculator offers under \"Edit\"."},"nachbemessung":{"title":"SVS reassesses later","body":"At first SVS prescribes [provisional contributions](sozialversicherung/svs-beitragsgrundlage), usually from the third preceding year, and reassesses after the tax assessment. Over the years the burden matches this calculation."},"basispauschale":{"title":"Flat-rate expenses are active","body":"Switching to turnover applies the [Basispauschalierung](steuer/basispauschalierung) under § 17 EStG: {bpRate} of net turnover counts as business expenses, capped at {bpMax}. For advisory or lecturing work it is {bpRateRed}, capped at {bpMaxRed}. It requires prior-year turnover up to {bpUmsatz}. Your SVS contributions are deductible on top. If you know your actual expenses, switch to actual expenses under \"Edit\"."},"kleinstunternehmer":{"title":"Small-business exemption available","body":"Your income is below the insurance threshold of {grenze}. If your turnover also stays under {umsatz}, you can apply to the SVS to be exempt from health and pension insurance. Only accident insurance of {uv} per year would remain. The application has personal conditions, for instance no more than 12 months of GSVG cover in the last 5 years, being 57 or older, or raising a child. Note that without other cover you would then have no health or pension protection from the business."},"kleinstunternehmerAktiv":{"title":"Exemption applied","body":"Calculated without health and pension insurance and without self-employed provision. Accident insurance of {uv} per year remains. This applies only once the SVS has granted your application."},"kaufkraft":{"title":"What your net is really worth","body":"Your net {nettoWort} by {netto} per {periode} against {vorjahr}, while prices {preiseWort} {preise}{preiseHinweis}. In real terms your purchasing power {realVerb} by {real} per {periode} against {vorjahr}. Since {seitJahr} the same profit has {seitVerb} {seitEur} per {periode} in purchasing power, or {seitPct}. The full picture is in [how purchasing power changes over time](/ratgeber/kaufkraft-gehalt).","bodyKurz":"Your net {nettoWort} by {netto} per {periode} against {vorjahr}, while prices {preiseWort} {preise}{preiseHinweis}. In real terms your purchasing power {realVerb} by {real} per {periode} against {vorjahr}. The full picture is in [how purchasing power changes over time](/ratgeber/kaufkraft-gehalt)."}}},"situation":{"title":"Personal situation"},"rateLinkIntro":"Which rate matches an employment?","rateLinkLabel":"To the freelance rate calculator"}