Guides

Taxes, social insurance, allowances, explained clearly with current numbers.

Reference tables and guides around salary, taxes and levies in Austria. All values come from the same rule set as the calculators, so they are always current.

Taxes

The 2026 income-tax tariff is progressive: income up to € 13.539 per year stays tax-free, above that the tariff starts at 20 % and rises in brackets to 55 %. Each euro is taxed only at its bracket's rate, never the whole income at the top rate. The commuter tax credit of € 496 per year further reduces wage tax for all employees. Concretely: of the full-time median of € 4.205 gross per month, roughly € 2.819 remains net after social insurance and wage tax.

Tax-free up to€ 13.539/year
Entry tax rate20 %
Top tax rate55 %
0%20%30%40%48%55%Median 2026 (forecast)€4,20555% from €84,614/mo →€1,346€2,179€3,733€7,144€10,019Gross €/mo

Brackets apply to taxable annual income. The axis shows the monthly gross salary at which each marginal rate starts to apply (after social insurance and the standard expense allowance). Each rate affects only the income portion within its bracket.

Wage-tax table

Income tax, social insurance and net pay per month for all salary levels, to the cent from the current tariff.

What do the self-employed keep net?

From profit to net: SVS contributions, the profit allowance and income tax, with worked examples for one-person firms and new self-employed.

Social insurance

Employees pay 17,57 % social insurance, capped at the contribution ceiling of € 6.930 per month.

Employee SV17,57 %
Contribution ceiling€ 6.930/mo
Staff provision1,53 %

Employment, freelance service contract or Werkvertrag?

The three contract types compared: social insurance, payroll levies and what each really costs the employer.