SVS & Tax Calculator for the Self-Employed 2026

Work out what is left of your profit net in Austria for 2026: SVS contributions, the profit allowance and income tax, to the cent for the self-employed, one-person firms and new self-employed.
Net after SVS and tax+€76.31 vs. 2025
€32,822.38
per year
Net 65.64% SVS 24.48% Tax 9.87%
Net
65.64%
of profit kept net
Marginal tax rate
30.00%
on the next euro of profit

Business 1

€
Business
Overview
Itemmonthyear
Profit €4,166.67€50,000.00
SVS
€1,020.19€12,242.32
Income tax
€411.28€4,935.30
Net €2,735.20€32,822.38

Monthly figures are the annual amount divided by twelve. SVS bills quarterly and income tax is assessed annually.

Composition
Net65.64%
SVS24.48%
Income tax9.87%
Allowances and investments
What of the profit is not taxed, and what that brings you.
Itemmonthyear
Basic allowance €412.50€4,950.00
Extra net from them €201.22€2,414.66
less SVS contributions €110.67€1,328.08
less income tax €90.55€1,086.58
What the allowances bring you
What each allowance saves you in SVS and income tax.
less SVS55.00%
less income tax45.00%
possible with more investment

What your result means

Notes · updated live
The profit allowance lowers your tax

The profit allowance reduces your taxable base by €4,950.00. The basic allowance of 15.00 % up to €33,000 profit applies automatically, without any investment.

Your next euro of profit

Additional profit is taxed at your marginal rate of 30.00%, plus SVS while you are below the maximum contribution base. Relevant when planning investments or pension contributions.

Check VAT separately

Regardless of profit, VAT depends on turnover: below the small-business scheme 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, which this calculator offers under "Edit".

SVS reassesses later

At first SVS prescribes provisional contributions, usually from the third preceding year, and reassesses after the tax assessment. Over the years the burden matches this calculation.

What your net is really worth

Your net rose by €76 per year against 2025, while prices rose 3.30% (provisional). In real terms your purchasing power falls by €1,005 per year against 2025. Since 2022 the same profit has lost €4,119 per year in purchasing power, or 11.15%. The full picture is in how purchasing power changes over time.

20222026

Which rate matches an employment? To the freelance rate calculator

How your net is calculated as a self-employed person

As a self-employed person you pay your social insurance yourself to the SVS. It is based on your profit: pension insurance 18.50 %, health insurance 6.80 % and self-employed provision 1.53 %, plus a fixed accident-insurance contribution. Contributions apply at least on the minimum and at most up to the maximum contribution base.

For income tax you deduct the SVS contributions as a business expense. The profit allowance is then deducted from the remaining profit (basic allowance: 15.00 % up to €33,000 profit, max €4,950, no investment required), after which the progressive income-tax tariff under § 33 EStG applies. What remains after SVS and tax is your net.

The tax credits apply to you as well: Familienbonus Plus, 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.

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.

Frequently asked questions for the self-employed

SVS contributions total 26.83 % of your contribution base: pension insurance 18.50 %, health insurance 6.80 % and self-employed provision 1.53 %, plus a fixed accident-insurance contribution. It is based on your profit, at least the minimum and at most the maximum contribution base.
Even with little or no profit you pay SVS on at least the minimum contribution base of about €551 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.
The profit allowance reduces your taxable profit. The basic allowance is 15.00 % of profit up to €33,000, so at most €4,950, and applies automatically without any investment. Above €33,000 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.
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.
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.
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, which requires actual investments, or a flat expense deduction. Both lower the tax further but depend on your specific situation.
  • Pension, health and accident insurance and the self-employed provision · GSVG
  • Pension, health and accident insurance and the self-employed provision · SVS contribution values 2026
  • Profit, profit allowance, flat-rate expenses and the tariff · §§ 4, 10, 17 and 33 EStG 1988 (RIS)
  • Grundumlage · WKO regional chambers' levy rules