Wage-Tax Table 2026 for Austria

Gross, income tax, social insurance and net pay per month for 2026, computed to the cent from the tariff.

The 2026 wage-tax table shows, for each salary level, how much income tax and social insurance are deducted from the monthly gross salary and what remains net. All values are computed to the cent from the 2026 income-tax tariff and current social-insurance rates, based on BMF and ASVG.

Income-tax tariff 2026: the brackets

Marginal rate
Taxable annual income
Applies from gross/month*
0,00 %
€0 to €13,539
€0
20,00 %
€13,539 to €21,992
from €1,346
30,00 %
€21,992 to €36,458
from €2,179
40,00 %
€36,458 to €70,365
from €3,733
48,00 %
€70,365 to €104,859
from €7,144
50,00 %
€104,859 to €1,000,000
from €10,019
55,00 %
above €1,000,000
from €84,614

Each marginal rate applies only to the income portion within that bracket (taxable annual income). *The third column translates the bracket into a monthly gross salary: from this regular salary onward the rate applies in the standard case (after social insurance and the standard expense allowance, assumptions below). Multi-year comparison and background: Income-tax tariff in the glossary

Wage-tax table 2026: gross, tax and net per month

Monthly values of the regular salary for the standard case (salaried, Vienna, no children, details below). Commuter tax credit already applied. For your personal situation: gross-to-net calculator

Gross/month
SV
Income tax
Netto
Net ratio
Net vs. 2025
Netto 2027 (preview)
€1,000
€153.70
€0.00
€846.30
84,63 %
−€2.50
€841.30
€1,100
€169.07
€0.00
€930.93
84,63 %
−€2.75
€925.43
€1,200
€184.44
€0.00
€1,015.56
84,63 %
−€3.00
€1,009.56
€1,300
€199.81
€0.00
€1,100.19
84,63 %
−€3.25
€1,093.69
€1,400
€215.18
€0.00
€1,184.82
84,63 %
−€3.50
€1,177.82
€1,500
€230.55
€0.00
€1,269.45
84,63 %
−€3.75
€1,261.95
€1,600
€245.92
€1.63
€1,352.45
84,53 %
+€1.40
€1,346.08
€1,700
€261.29
€18.56
€1,420.15
83,54 %
+€1.20
€1,419.47
€1,800
€276.66
€35.49
€1,487.85
82,66 %
+€1.00
€1,486.77
€1,900
€292.03
€52.41
€1,555.56
81,87 %
+€0.80
€1,554.08
€2,000
€307.40
€69.34
€1,623.26
81,16 %
+€0.60
€1,621.38
€2,100
€322.77
€86.26
€1,690.97
80,52 %
+€17.20
€1,688.68
€2,200
€338.14
€105.01
€1,756.85
79,86 %
+€19.27
€1,755.99
€2,300
€376.51
€123.50
€1,799.99
78,26 %
+€19.80
€1,818.32
€2,400
€392.88
€148.59
€1,858.53
77,44 %
+€20.32
€1,860.41
€2,500
€434.25
€166.18
€1,899.57
75,98 %
+€19.97
€1,918.60
€2,600
€451.62
€190.96
€1,957.42
75,29 %
+€20.47
€1,958.59
€2,700
€494.64
€208.06
€1,997.30
73,97 %
+€3.00
€2,016.08
€2,800
€512.96
€232.56
€2,054.48
73,37 %
+€2.83
€2,064.75
€2,900
€531.28
€257.07
€2,111.65
72,82 %
+€2.65
€2,121.93
€3,000
€549.60
€281.57
€2,168.83
72,29 %
+€2.48
€2,179.10
€3,100
€567.92
€306.07
€2,226.01
71,81 %
+€2.30
€2,236.28
€3,200
€586.24
€330.58
€2,283.18
71,35 %
+€2.12
€2,293.46
€3,300
€604.56
€355.08
€2,340.36
70,92 %
+€1.95
€2,350.63
€3,400
€622.88
€379.59
€2,397.53
70,52 %
+€1.77
€2,407.81
€3,500
€641.20
€404.09
€2,454.71
70,13 %
+€1.60
€2,464.98
€3,600
€659.52
€428.59
€2,511.89
69,77 %
+€1.43
€2,522.16
€3,700
€677.84
€453.10
€2,569.06
69,43 %
+€4.66
€2,579.34
€3,800
€696.16
€483.07
€2,620.77
68,97 %
+€7.21
€2,636.51
€3,900
€714.48
€515.74
€2,669.78
68,46 %
+€7.06
€2,686.94
€4,000
€732.80
€548.41
€2,718.79
67,97 %
+€6.91
€2,735.95
€4,100
€751.12
€581.09
€2,767.79
67,51 %
+€6.75
€2,784.96
€4,200
€769.44
€613.76
€2,816.80
67,07 %
+€6.61
€2,833.97
€4,300
€787.76
€646.43
€2,865.81
66,65 %
+€6.46
€2,882.98
€4,400
€806.08
€679.10
€2,914.82
66,25 %
+€6.31
€2,931.98
€4,500
€824.40
€711.77
€2,963.83
65,86 %
+€6.16
€2,980.99
€4,600
€842.72
€744.45
€3,012.83
65,50 %
+€6.00
€3,030.00
€4,700
€861.04
€777.12
€3,061.84
65,15 %
+€5.86
€3,079.01
€4,800
€879.36
€809.79
€3,110.85
64,81 %
+€5.71
€3,128.02
€4,900
€897.68
€842.46
€3,159.86
64,49 %
+€5.56
€3,177.02
€5,000
€916.00
€875.13
€3,208.87
64,18 %
+€5.41
€3,226.03
€5,100
€934.32
€907.81
€3,257.87
63,88 %
+€5.25
€3,275.04
€5,200
€952.64
€940.48
€3,306.88
63,59 %
+€5.11
€3,324.05
€5,300
€970.96
€973.15
€3,355.89
63,32 %
+€4.96
€3,373.06
€5,400
€989.28
€1,005.82
€3,404.90
63,05 %
+€4.81
€3,422.06
€5,500
€1,007.60
€1,038.49
€3,453.91
62,80 %
+€4.66
€3,471.07
€5,600
€1,025.92
€1,071.17
€3,502.91
62,55 %
+€4.50
€3,520.08
€5,700
€1,044.24
€1,103.84
€3,551.92
62,31 %
+€4.36
€3,569.09
€5,800
€1,062.56
€1,136.51
€3,600.93
62,09 %
+€4.21
€3,618.10
€5,900
€1,080.88
€1,169.18
€3,649.94
61,86 %
+€4.06
€3,667.10
€6,000
€1,099.20
€1,201.85
€3,698.95
61,65 %
+€3.91
€3,716.11
€6,100
€1,117.52
€1,234.53
€3,747.95
61,44 %
+€3.75
€3,765.12
€6,200
€1,135.84
€1,267.20
€3,796.96
61,24 %
+€3.61
€3,814.13
€6,300
€1,154.16
€1,299.87
€3,845.97
61,05 %
+€3.46
€3,863.14
€6,400
€1,172.48
€1,332.54
€3,894.98
60,86 %
+€3.31
€3,912.14
€6,500
€1,190.80
€1,365.21
€3,943.99
60,68 %
−€2.26
€3,961.15
€6,600
€1,209.12
€1,397.89
€3,992.99
60,50 %
−€13.26
€4,010.16
€6,700
€1,227.44
€1,430.56
€4,042.00
60,33 %
−€24.25
€4,059.17
€6,800
€1,245.76
€1,463.23
€4,091.01
60,16 %
−€35.24
€4,108.18
€6,900
€1,264.08
€1,495.90
€4,140.02
60,00 %
−€46.23
€4,157.18
€7,000
€1,269.58
€1,533.70
€4,196.72
59,95 %
−€44.75
€4,206.19
€7,250
€1,269.58
€1,642.16
€4,338.26
59,84 %
−€33.21
€4,328.71
€7,500
€1,269.58
€1,762.16
€4,468.26
59,58 %
−€33.21
€4,450.34
€7,750
€1,269.58
€1,882.16
€4,598.26
59,33 %
−€33.21
€4,580.34
€8,000
€1,269.58
€2,002.16
€4,728.26
59,10 %
−€33.21
€4,710.34
€8,250
€1,269.58
€2,122.16
€4,858.26
58,89 %
−€33.21
€4,840.34
€8,500
€1,269.58
€2,242.16
€4,988.26
58,69 %
−€33.21
€4,970.34
€8,750
€1,269.58
€2,362.16
€5,118.26
58,49 %
−€33.21
€5,100.34
€9,000
€1,269.58
€2,482.16
€5,248.26
58,31 %
−€33.21
€5,230.34
€9,250
€1,269.58
€2,602.16
€5,378.26
58,14 %
−€33.21
€5,360.34
€9,500
€1,269.58
€2,722.16
€5,508.26
57,98 %
−€33.21
€5,490.34
€9,750
€1,269.58
€2,842.16
€5,638.26
57,83 %
−€33.21
€5,620.34
€10,000
€1,269.58
€2,962.16
€5,768.26
57,68 %
−€28.53
€5,750.34

Above the contribution ceiling of €6,930 per month no additional social insurance applies, so net pay rises faster per additional euro.

Understanding the tariff

This page shows the application. How the tariff works and evolves is covered in depth in the glossary entry:

Assumptions and method

  • Standard case: salaried employee in Vienna, no children, no commuter allowance, no benefits in kind, 13th and 14th salary agreed. The table shows the regular monthly payment.
  • Social insurance per the current contribution rates , capped at the contribution ceiling (€6,930/month).
  • Income tax per the 2026 tariff (§ 33 EStG) including the commuter tax credit (€496/year). Family bonus, single-earner credits and commuter allowance would reduce the tax further.
  • All values are produced by the same calculation engine as the gross-to-net calculator, from primary-sourced rule values (BMF, ASVG). No rounded approximations.

Does the table apply to the 13th/14th salary?

No. The 13th and 14th salary (holiday and Christmas pay) are not taxed per this table but preferentially under § 67 EStG: after an allowance of €620, a flat 6,00 % applies within the annual sixth. That is why more of the holiday pay remains net than of a regular monthly salary. Details: special payments in the glossary

Frequently asked questions

In the standard case, wage tax first applies from roughly €1,600 gross per month. Below that the regular salary stays tax-free, because taxable annual income remains under the tax-free bound of €13,539 and the commuter tax credit of €496 per year covers the remaining tariff tax. Social insurance, however, is due from the marginal-earnings threshold.
No. Tax classes (I–VI) are a German concept. In Austria the same progressive income-tax tariff applies to all employees; individual circumstances work through tax credits instead, such as the Familienbonus Plus, single-earner/single-parent credits or the commuter allowance. An Austrian wage-tax table therefore has no tax-class columns.
Holiday and Christmas pay are not taxed by the progressive tariff but preferentially under § 67 EStG: after the €620 allowance, a flat 6,00 % applies within the annual sixth. This table covers the regular monthly salary only.
Social-insurance contributions are only levied up to the contribution ceiling of €6,930 per month (2026). The salary portion above it is contribution-free, so the SV deduction stays constant from that point and net pay grows faster per additional euro.
The standard case: salaried employees in Vienna, no children, no commuter allowance, regular monthly salary. Family bonus, single-earner credits or the commuter allowance reduce the tax further; a different federal state changes values slightly. For a personal calculation use the gross-to-net calculator, built on the same 2026 rule set.
Yes, as a preview: the table above already includes a "Netto 2027" column with the published 2027 values. From January 1, 2027 the page switches over fully.
Compute your salary in the gross-to-net calculator Brackets in detail
  • § 33, § 67 EStG 1988 (RIS)
  • BMF Steuertarif & Absetzbeträge
  • ASVG-Beitragsrechtliche Werte 2026 (BVAEB)
  • WKO Beitragsordnung

As of 2026; values update annually from the rules registry.