SVS contribution base 2026

Definition

The contribution base is the amount the SVS charges a self-employed person's contributions on (§ 25 GSVG). It is the profit before deducting social insurance as shown in the income tax assessment, floored by the minimum and capped by the maximum contribution base (§ 25 (4) and (5)). In 2026 that is €551.10 to €8,085 a month. Contributions of 26.83 % apply to it, plus accident insurance as a flat amount.

Bases and rates by year

Provisional contributions and final assessment

Final profit is only known once the income tax assessment arrives, often two to three years later. Until then the SVS charges provisional contributions, based on the third-preceding year (§ 25a (1) GSVG). When the assessment lands, contributions are reassessed (§ 25 (6)) and the difference is charged or credited.

For growing businesses this is the usual trap: in the third year the current contributions and the back-payment for a better previous year arrive together. If you expect to earn more, you can apply to raise the provisional base (§ 25a (5)).

Several businesses

Several self-employed activities produce one contribution base: profits are added together, and both the minimum and the maximum base apply once per person, not per business. Calculating two businesses separately therefore overstates the contributions.

See also

• New business relief, the fixed health insurance in the first two years.
• Neue Selbstständige, who is insured with the SVS without a trade licence.
• Höchstbeitragsgrundlage, the cap for employees under the ASVG.