Union Dues (Gewerkschaftsbeitrag)

Werbungskosten, fully deductible, no cap, effect = marginal rate × amount, as of 2026.

Definition

Union dues are Werbungskosten (work-related expenses) under § 16 (1) Z 3 lit b EStG, in the amount the union's statutes set. There is no cap, and they are deducted on top of the €132 flat allowance (§ 16 (3) EStG). They lower the wage tax base, so the saving equals your marginal rate. If the employer withholds the dues, they already count in the monthly wage tax.

Werbungskosten and Sonderausgaben

Aspect
Werbungskosten
Sonderausgaben
Legal basis
§ 16 EStG
§ 18 EStG
Cap
none (dues per the statutes)
depends on the type, church contribution €600 a year
Flat allowance
on top of the €132
none
Effect
amount × marginal rate
amount × marginal rate
Examples
union, Arbeiterkammer, training, work equipment
church contribution, donations

Both lower the tax base; what they are worth depends on the marginal rate. Values for 2026.

Example: gross €4,230/month (Vienna, 2026)

The median full-time salary 2026 (forecast), plus assumed union dues of €20 a month, withheld by the employer. At a marginal rate of 40.00 % the dues cost you correspondingly less in net.

Item
Amount
Dues per year
€240
Less wage tax per month
€8
Less wage tax per year
€96

See also

Try it in the gross-to-net calculator
  • § 16 Abs 1 Z 3 und Abs 3 EStG 1988 (RIS)
  • § 18 EStG 1988 (Sonderausgaben)