Single-Earner Tax Credit (Alleinverdienerabsetzbetrag, AVAB)
Definition
The Single-Earner Tax Credit (AVAB) under § 33 Abs 4 Z 1 EStG relieves families where one partner carries essentially all the income. Eligibility requires at least one child for whom family benefit is received, and the partner's annual income must be below € 7.411. The amount is subtracted directly from the tariff result (€1 credit = €1 less tax), staffel by number of children. Mutually exclusive with AEAB.
Staffel by number of children & year
Yearly amounts (monthly = ÷ 12); no entitlement without a child. From the 3rd child onward, € 273 per additional child. Current year read live, indexed annually; future years not yet set (»—«).
Example: family with 2 children, non-earning partner
Single-earner father with two children (under 18, family-benefit eligible), non-working partner. Entitlement: € 828/yr = € 69/month. At €4,000 gross monthly, the annual AVAB is subtracted directly from the calculated tariff tax, €1-for-€1, independent of marginal rate. If that drops tariff tax below € 700 per child, the Kindermehrbetrag is paid out as a refund on top.
See also
- Single-Parent Tax Credit (AEAB) , identical amounts but for single parents without a partner.
- Familienbonus Plus , combinable with AVAB; significantly higher amount per child.
Sources: § 33 Abs 4 Z 1 EStG 1988 (RIS), BMF Steuerabsetzbeträge, BGBl. II Nr. 191/2025 (Inflationsanpassung 2026).