Housing Subsidy Contribution (Wohnbauförderungsbeitrag): Employee Side

What gets deducted from gross: employee share by Bundesland, with Vienna as the 2026 outlier (0.75 %).

Definition

The Wohnbauförderungsbeitrag (WBF, housing contribution) is split equally between employee and employer and funds the Land's housing subsidies (§ 2 Wohnbauförderungsbeitragsgesetz 2018). It is charged on regular pay up to the Höchstbeitragsgrundlage, not on special payments, and follows the place of work. In 2026 your share is 0.50 % in eight Länder and 0.75 % in Vienna (total 1.00 % and 1.50 %).

Employee share by Bundesland and year

Bundesland
2024
2025
2026
2027
Vienna
0.50 %
0.50 %
0.75 %
0.75 %
Niederösterreich
0.50 %
0.50 %
0.50 %
0.50 %
Oberösterreich
0.50 %
0.50 %
0.50 %
0.50 %
Styria
0.50 %
0.50 %
0.50 %
0.50 %
Carinthia
0.50 %
0.50 %
0.50 %
0.50 %
Salzburg
0.50 %
0.50 %
0.50 %
0.50 %
Tyrol
0.50 %
0.50 %
0.50 %
0.50 %
Vorarlberg
0.50 %
0.50 %
0.50 %
0.50 %
Burgenland
0.50 %
0.50 %
0.50 %
0.50 %

Employee share, i.e. what is deducted from gross; the employer pays the same, see the employer page. Until the end of 2025 all nine Länder were at 0.50 %. LGBl. Wien Nr. 73/2025 raised Vienna alone to 0.75 % from 1 January 2026 (total 1.50 %).

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

On the median full-time salary 2026 (forecast) the deduction in Vienna is €4,230 × 0.75 % = €31.73/month, in every other Bundesland €4,230 × 0.50 % = €21.15/month. Over the year (12 regular payments, special payments are WBF-free) that is €380.70 in Vienna and €253.80 elsewhere. Your net falls by less than that, because the WBF contribution reduces the wage-tax base: in Vienna by €19.04/month (€228.48 a year).

See also

Try it in the gross-to-net calculator
  • § 2 Wohnbauförderungsbeitragsgesetz 2018 (RIS)
  • LGBl. Wien Nr. 73/2025 (ab 1.1.2026)