Wage Tax 2026 (Lohnsteuer)

Definition

Lohnsteuer is not a separate tax but the income tax that the employer withholds monthly from employment income and remits to the tax office (§ 47 EStG). The § 33 EStG tariff applies: in 2026 the first €13,539 a year are tax-free. The base is gross minus employee social insurance and any deductible expenses; credits such as the Familienbonus come straight off the tax. The annual assessment (Arbeitnehmerveranlagung) settles it exactly at year end.

Tariff key figures by year

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

On the median full-time salary 2026 (forecast) in Vienna (no children, no credits), the regular monthly wage tax is €623.56, roughly 14.74 % of gross. The marginal rate on the next euro earned is 40.00 %. Over the year the wage tax adds up to €7,866.47 (including the preferentially taxed special payments).

See also

• Einkommensteuertarif, the brackets and the formula.
• Regular and special payments, why the 13th and 14th salary are taxed at just 6.00 %.
• Familienbonus Plus, a credit that lowers wage tax directly.