Single-Earner Tax Credit 2026 (Alleinverdienerabsetzbetrag, AVAB)
Definition
The single-earner tax credit (AVAB) under § 33 Abs 4 Z 1 EStG relieves couples where essentially only one partner earns. You need at least one child receiving Familienbeihilfe, and your partner may earn at most €7,411 a year. In 2026 it is €612 with one child and €828 with two a year, straight off the tax. It excludes the AEAB.
Amounts by number of children and year
Annual amounts; no entitlement without a child. From the third child on, €273 is added per child. The amounts and the partner limit are indexed to inflation every year (§ 33 (1a) EStG). 2027: already set, applies from 1 January.
Example: gross €4,230/month (Vienna, 2026)
The median full-time salary 2026 (forecast), two children under 18 with the full Familienbonus, the partner has no income. The AVAB lowers the wage tax by exactly its amount, whatever the marginal rate. If your tax is below €700 per child, the difference may be refunded as the Kindermehrbetrag (§ 33 (7) EStG).
See also
- Single-parent tax credit (AEAB), the same amounts for single parents without a partner.
- Familienbonus Plus, combinable with the AVAB, much higher per child.
- Mehrkindzuschlag, from the third child, depending on family income.
- •§ 33 Abs 4 Z 1, Abs 1a und Abs 7 EStG 1988 (RIS)
- •§ 33a EStG (Inflationsanpassung)
- •Inflationsanpassungsverordnungen BGBl. II Nr. 251/2023 (from 1.1.2024), BGBl. I Nr. 153/2023 (PrAG 2024) (from 1.1.2024), BGBl. II Nr. 232/2024 (from 1.1.2025), BGBl. I Nr. 144/2024 (PrAG 2025) (from 1.1.2025), BGBl. II Nr. 191/2025 (from 1.1.2026), BGBl. II Nr. 260/2026 (from 1.1.2027)