Steuerberater-KV 2026 and 2027 forecast
Your net pay 2026 and 2027
2026 and 2027 compared
| Value | 2026 | 2027 · forecast |
|---|---|---|
| Minimum salaries | +3.26% | ≈ +3.30% |
| Actual salaries | – | – |
| Inflation | 3.19% | 3.20% |
| Your gross | €4,290.00 | €4,432.00 |
| ↳per year | €60,060.00 | €62,048.00 |
| Your net | €2,860.91 | €2,947.67 |
| ↳per year | €41,056.60 | €42,319.10 |
| Purchasing power | −0.66% | +0.42% |
| Value | 2026 | 2027 · forecast |
|---|---|---|
| Min. salaries | +3.26% | ≈ +3.30% |
| Actual salaries | – | – |
| Inflation | 3.19% | 3.20% |
| Your gross | €4,290.00 | €4,432.00 |
| ↳per year | €60,060.00 | €62,048.00 |
| Your net | €2,860.91 | €2,947.67 |
| ↳per year | €41,056.60 | €42,319.10 |
| Purchasing power | −0.66% | +0.42% |
Raise compared with inflation
Main employment
2027 round
- 2027 deal, forecast≈ +3.30%range 3.30% to 3.40%, from inflation and the last 3 rounds · would apply from 1 January 2027
- Talks beginaround November 2026
- Inflation over the reference periodØ 3.20%November 2025 – October 2026 · 1 month forecast
- 2026 agreementagreed on 1 December 2025 · applies from 1 January 2026Minimum salaries+2.95% to 3.20%Actual salaries–over-payments kept in euros
No negotiating dates, demands or results published yet (as of 8 Nov 2026); the last deals were concluded in the December before 1 January.
Your grade in the agreement
| Employment group IV | per month |
|---|---|
| Minimum 2026 | €4,260.00 |
| ↳per year | €59,640.00 |
| Minimum 2027, forecast | ≈ €4,400.58 |
| Your gross | €4,290.00 |
| Above the minimum | +€30.00 (+0.70%) |
| Above the minimum 2027, forecast | ≈ +€31.42 (+0.71%) |
| Employment group IV | per month |
|---|---|
| Minimum 2026 | €4,260.00 |
| ↳per year | €59,640.00 |
| Minimum 2027, forecast | ≈ €4,400.58 |
| Your gross | €4,290.00 |
| Above the minimum | +€30.00 (+0.70%) |
| Above the minimum 2027, forecast | ≈ +€31.42 (+0.71%) |
What the Steuerberater-KV covers
The Steuerberater-KV (Kollektivvertrag für Angestellte bei Steuerberater:innen und Wirtschaftsprüfer:innen (vormals Kollektivvertrag für Angestellte bei Wirtschaftstreuhändern)) covers employees of tax advisers and auditors (Wirtschaftstreuhand offices). It is negotiated between Kammer der Steuerberater:innen und Wirtschaftsprüfer:innen (KSW, bis 2017 Kammer der Wirtschaftstreuhänder) and Gewerkschaft GPA (bis 2020 GPA-djp), Wirtschaftsbereich Wirtschaftsdienstleistungen. It sets a minimum salary for 4 groups with up to 15 steps, currently from €2,110 to €4,260 gross a month. It is paid 14 times a year: the holiday pay and Christmas pay are set by the agreement and taxed at a preferential rate.
It is renegotiated every year, usually from November; the raise applies from 1 January. The starting point is inflation over the reference period, last time November 2024 – October 2025 at 3.19%. The union makes a demand, the employers an offer, and the deal lands in between. It lifts the minimum salaries; anyone paid more keeps their over-payment in euros.
What is left of a raise after tax depends on your salary: each extra euro carries social insurance and wage tax at your marginal rate, so net pay usually grows a little less, in percent, than gross. Whether a deal is enough shows in purchasing power: since 2018 minimum salaries under the Steuerberater-KV rose by 46.29%, prices over the reference periods by 36.92%.
Steuerberater-KV: pay and prices since 2017. How much salaries have risen in total since 2017 (each minimum raise on top of the last, +46.29% so far), against inflation over the reference periods (+36.92%). Where the solid line is on top, salaries gained purchasing power.
Minimum salaries, white-collar, from 1 January 2026
Salary table under the 2015 reform (for all employment started from 1 Jan 2015): employment groups I–IV by years of service 1–15, group IV from the 2nd year. Each cell is its own minimum base salary at normal working time (column a), gross, not cumulative. Not included: column b) for averaged working time, the old table for hires before 2015, groups V (at least €200 above group IV) and VI (licensed tax advisers and auditors, at least €400 above group IV), and apprentice pay.
Agreements since 2017
Related agreements
Frequently asked questions
- •Table · KSW: KV-Gehaltstabellen 2026 (BG I und II 3,2 %, ab BG III 2,95 %, aufgerundet auf volle 10 Euro)
- •2024–2025, 2027 · KSW: Kollektivvertrag & Gehaltstabelle (Archiv der Kollektivverträge und Gehaltstabellen ab 2011)
- •2026 · BMASGPK (evi.gv.at): Kundmachung Kollektivvertrag KV 280/2026, abgeschlossen am 1.12.2025
- •2023 · KSW: Gehaltstabelle für Angestellte bei Steuerberater:innen und Wirtschaftsprüfer:innen gemäß KV-Reform 2015 ab 1.1.2023 (7,85 %, mind. 200 €)
- •2022 · KSW: Gehaltstabellen 2022 gemäß KV-Reform 2015 (erster Schritt 3,15 %; zweiter Schritt 3,15 % + 25 € Gruppe III / 30 € Gruppe IV)
- •2021 · KSW: Gehaltstabellen 2021 gemäß KV-Reform 2015 (erster Schritt 1,5 %; zweiter Schritt 1,5 % + 25 € Gruppe III / 30 € Gruppe IV)
- •2020 · KSW: Gehaltstabelle für die Angestellten bei Wirtschaftstreuhändern gemäß KV-Reform 2015 ab 1.1.2020 (Erhöhung 2,35 %)
- •2019 · KSW: Gehaltstabelle für die Angestellten bei Wirtschaftstreuhändern gemäß KV-Reform 2015 ab 1.1.2019 (Erhöhung 3,1 %)
- •2018 · KSW: Gehaltstabelle für die Angestellten bei Wirtschaftstreuhändern gemäß KV-Reform 2015 ab 1.1.2018 (Erhöhung 2,8 %)
- •2017 · KSW: Gehaltstabelle WTH gemäß KV-Reform 2015 ab 1.1.2017 (Prozentsatz 1,40 %)