Family Bonus Plus 2026 (Familienbonus Plus)
Definition
The Familienbonus Plus under § 33 Abs 3a EStG is a tax credit: it comes straight off the tax, not off income. Per child under 18 it is €166.68 a month (€2,000.16 a year), from 18 with continuing Familienbeihilfe €58.34 a month (€700.08 a year). Usually one parent claims all of it, but it can also be split in halves. Through payroll it applies every month once your employer knows about it.
Amounts by year
Unchanged since 2024. Unlike the other credits the Familienbonus is not indexed to inflation; only an amendment to the law moves it. 2027: preview as currently known.
Example: gross €4,230/month (Vienna, 2026)
The median full-time salary 2026 (forecast), without a child and with one child under 18, full Familienbonus. The wage tax is high enough to absorb the whole amount, so it arrives in net euro for euro.
See also
- Single-earner tax credit (AVAB), comes on top for single earners with a child.
- Single-parent tax credit (AEAB), comes on top for single parents.
- Einkommensteuertarif, the tax the Familienbonus is taken off.
- •§ 33 Abs 3a EStG 1988 (RIS)