Family Bonus Plus (Familienbonus Plus)
Definition
The Familienbonus Plus under §33 Abs 3a EStG is a tax credit subtracted directly from the tariff result, not a deduction in the classical sense. For children under 18 it's € 166,68/month (€ 2.000,16/year); for children over 18 (with continuing Familienbeihilfe) € 58,34/month (€ 700,08/year). The amounts have been fixed since 2024 and are not inflation-adjusted. Typically one parent claims 100 %, but parents can split 50/50. The credit is applied to monthly payroll automatically once the employer is informed.
Amounts by year
2026 read live from the calc engine; 2024 / 2025 hardcoded historical (unchanged in this window since the 2024 reform). Amounts are explicitly NOT inflation-indexed, only an EStG amendment moves them. 2027 not yet set (»—»), but identical to 2026 unless the statute changes.
See also
- Income tax tariff (§33 EStG) , the tariff result from which the Familienbonus is directly subtracted.
Sources: § 33 Abs 3a EStG 1988 (RIS), BMF Steuertarif & Absetzbeträge 2026, WKO Steuern 2026.