Single-Parent Tax Credit 2026 (Alleinerzieherabsetzbetrag, AEAB)
Definition
The single-parent tax credit (AEAB) under § 33 Abs 4 Z 2 EStG applies when you live with at least one child receiving Familienbeihilfe and are not in a partnership for more than six months of the year. In 2026 it is €612 a year with one child and €828 with two. It comes straight off the tax, on the same scale as the AVAB. The two are mutually exclusive.
Amounts by number of children and year
Annual amounts, identical to the AVAB. From the third child on, €273 is added per child. The amounts 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), single parent with one child under 18 and the full Familienbonus. The AEAB lowers the wage tax by exactly its amount, as long as there is enough tax. If your tax is below €700 per child, the difference may be refunded as the Kindermehrbetrag (§ 33 (7) EStG).
See also
- Single-earner tax credit (AVAB), the same amounts for couples with only one income.
- Unterhaltsabsetzbetrag, for the other parent, who pays maintenance.
- Familienbonus Plus, the larger credit per child, on top of the AEAB.
- •§ 33 Abs 4 Z 2, 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)