Holiday Bonus Calculator 2026

How much of the holiday bonus (13th salary) is left net in Austria for 2026, preferentially taxed under §67 EStG, calculated to the cent for employees (Dienstnehmer).
2026
Your net
€2,008.38
Net 80.34% SI 16.12% Income tax 3.54%
Net share
80.34%
of gross
Deduction rate
19.66%
SI + income tax

Main employment

/ month
€

Employee · 13th/14th ✓ · no benefit in kind

Breakdown
Paymentholiday pay
Gross (special payment)€2,500.00
Social insurance€403.00
Income tax€88.62
Net€2,008.38

The holiday pay is usually paid out in June; the exact timing and entitlement follow from your collective agreement.

From gross to net
Net80.34%
SI16.12%
Income tax3.54%

What your result means

Notes · updated live
13th and 14th taxed favourably

Your 13th and 14th salary are taxed under the §67 special-payment rule at just 6 % (after the allowance), far below the running tariff.

Multiple incomes, one-off payments, or a high salary near the annual sixth? Open the full gross-to-net calculator

How holiday pay is taxed

Holiday pay is the 13th salary and counts as a special payment under §67 EStG. Within the annual sixth it is taxed preferentially after social insurance is deducted: after a tax-free amount of €620.00, most of it is taxed at just 6 percent, far below the regular tariff. That is why net holiday pay is higher than a regular monthly net.

Social insurance also works differently for special payments: a separate annual maximum contribution base applies to the 13th and 14th salary, and the chamber-of-labour levy and housing subsidy do not apply. The calculator models all of this with the rules of the selected year, using the same engine as the gross-to-net calculator.

Frequently asked questions about holiday pay

As a special payment under §67 EStG: after social insurance, a tax-free amount of €620.00 applies, and within the annual sixth the 6 % scale is used. Only very large special payments above the annual sixth are taxed at the regular tariff.
Holiday pay in Austria is regulated by collective agreements, not by statute. In most industries it equals one regular monthly gross, paid as the 13th salary. Details such as pro-rating for partial years are set by the applicable collective agreement.
Typically in June, sometimes pro-rated or at another date depending on the collective agreement and employer. Christmas pay (the 14th salary) usually follows in November.
Because income tax within the annual sixth is only 6 percent, instead of the regular tariff, which is much higher even at mid-range incomes. Special payments are also exempt from the chamber-of-labour levy and the housing subsidy.
The annual sixth is one sixth of the regular annual pay, in practice roughly two monthly gross salaries. The preferential taxation of special payments only applies up to this limit; 13th and 14th salaries of the usual size stay below it. Small special payments remain entirely tax-free up to the threshold of €2,615.00.