Multi-Child Supplement 2026 (Mehrkindzuschlag, § 9 FLAG)
Definition
The Mehrkindzuschlag (multi-child supplement) under § 9 FLAG is an extra family benefit from the third child receiving Familienbeihilfe. In 2026 it is €24.40 a month for the third and every further child. It requires that your and your partner's taxable income in the previous year was at most €55,000 (§ 9a FLAG). Unlike a tax credit it does not lower the tax; it is claimed and paid out with the annual tax return.
Amount and income limit by year
The income limit applies to the taxable income of the parent and the partner in the same household, in the year before the year claimed. 2027: preview as currently known.
Example: 4 children, family income €48,000 (2026)
A family with four children and a taxable family income of €48,000 in the previous year, below the €55,000 limit. The supplement applies to the third and fourth child: 2 × €24.40 = €48.80 a month, €585.60 a year. It comes with the annual tax return, not with the monthly salary.
See also
- Familienbonus Plus, €166.68 per child under 18 a month, with no income limit.
- Single-earner tax credit (AVAB), combinable with the supplement.
- •§§ 9 und 9a FLAG 1967 (RIS)