Single-Parent Tax Credit (Alleinerzieherabsetzbetrag, AEAB)
Definition
The Single-Parent Tax Credit (AEAB) under § 33 Abs 4 Z 2 EStG is the counterpart to AVAB for single parents who live with at least one child in the same household and have not been in a partnership (marriage, civil partnership, cohabitation) for more than six months in the year. The amount is subtracted directly from the tariff result (€1-for-€1) and uses an identical staffel as AVAB. Mutually exclusive with AVAB, only one applies per family.
Staffel by number of children & year
Yearly amounts (monthly = ÷ 12), identical to AVAB. Current year read live; indexed annually alongside the bracket thresholds (§ 33 Abs 1a EStG); future years not yet set (»—«).
Example: single mother, 1 child
Single mother with one child under 18 (family-benefit eligible), no partner. Entitlement: € 612/yr = € 51/month. At €3,000 gross monthly, AEAB is subtracted directly from income tax. If the tariff tax is below € 700 per child and AEAB applies, the Kindermehrbetrag is refunded up to that ceiling.
See also
- Single-Earner Tax Credit (AVAB) , identical amounts but for couples with only one earned income.
- Unterhaltsabsetzbetrag , for the separated parent paying maintenance, not for the single parent receiving the child.
Sources: § 33 Abs 4 Z 2 EStG 1988 (RIS), BMF Steuerabsetzbeträge, BGBl. II Nr. 191/2025 (Inflationsanpassung 2026).