Wage-Tax Table 2026 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 %

€ 0 – € 13.539

€ 0

20 %

€ 13.539 – € 21.992

from € 1.346

30 %

€ 21.992 – € 36.458

from € 2.179

40 %

€ 36.458 – € 70.365

from € 3.733

48 %

€ 70.365 – € 104.859

from € 7.144

50 %

€ 104.859 – € 1.000.000

from € 10.019

55 %

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

Income tax

Netto

Net ratio

Net vs. 2025

€ 1.000

153,70 €

0,00 €

846,30 €

84,6 %

−2,50 €

€ 1.100

169,07 €

0,00 €

930,93 €

84,6 %

−2,75 €

€ 1.200

184,44 €

0,00 €

1.015,56 €

84,6 %

−3,00 €

€ 1.300

199,81 €

0,00 €

1.100,19 €

84,6 %

−3,25 €

€ 1.400

215,18 €

0,00 €

1.184,82 €

84,6 %

−3,50 €

€ 1.500

230,55 €

0,00 €

1.269,45 €

84,6 %

−3,75 €

€ 1.600

245,92 €

1,63 €

1.352,45 €

84,5 %

+1,40 €

€ 1.700

261,29 €

18,56 €

1.420,15 €

83,5 %

+1,20 €

€ 1.800

276,66 €

35,48 €

1.487,86 €

82,7 %

+1,00 €

€ 1.900

292,03 €

52,41 €

1.555,56 €

81,9 %

+0,80 €

€ 2.000

307,40 €

69,34 €

1.623,26 €

81,2 %

+0,60 €

€ 2.100

322,77 €

86,26 €

1.690,97 €

80,5 %

+17,20 €

€ 2.200

338,14 €

105,01 €

1.756,85 €

79,9 %

+19,27 €

€ 2.300

376,51 €

123,50 €

1.799,99 €

78,3 %

+19,80 €

€ 2.400

392,88 €

148,59 €

1.858,53 €

77,4 %

+20,32 €

€ 2.500

434,25 €

166,18 €

1.899,57 €

76,0 %

+19,97 €

€ 2.600

451,62 €

190,96 €

1.957,42 €

75,3 %

+20,47 €

€ 2.700

494,64 €

208,06 €

1.997,30 €

74,0 %

+3,00 €

€ 2.800

512,96 €

232,56 €

2.054,48 €

73,4 %

+2,83 €

€ 2.900

531,28 €

257,07 €

2.111,65 €

72,8 %

+2,65 €

€ 3.000

549,60 €

281,57 €

2.168,83 €

72,3 %

+2,48 €

€ 3.100

567,92 €

306,07 €

2.226,01 €

71,8 %

+2,30 €

€ 3.200

586,24 €

330,58 €

2.283,18 €

71,3 %

+2,12 €

€ 3.300

604,56 €

355,08 €

2.340,36 €

70,9 %

+1,95 €

€ 3.400

622,88 €

379,59 €

2.397,53 €

70,5 %

+1,77 €

€ 3.500

641,20 €

404,09 €

2.454,71 €

70,1 %

+1,60 €

€ 3.600

659,52 €

428,59 €

2.511,89 €

69,8 %

+1,43 €

€ 3.700

677,84 €

453,10 €

2.569,06 €

69,4 %

+4,66 €

€ 3.800

696,16 €

483,07 €

2.620,77 €

69,0 %

+7,21 €

€ 3.900

714,48 €

515,74 €

2.669,78 €

68,5 %

+7,06 €

€ 4.000

732,80 €

548,41 €

2.718,79 €

68,0 %

+6,91 €

€ 4.100

751,12 €

581,09 €

2.767,79 €

67,5 %

+6,75 €

€ 4.200

769,44 €

613,76 €

2.816,80 €

67,1 %

+6,61 €

€ 4.300

787,76 €

646,43 €

2.865,81 €

66,6 %

+6,46 €

€ 4.400

806,08 €

679,10 €

2.914,82 €

66,2 %

+6,31 €

€ 4.500

824,40 €

711,77 €

2.963,83 €

65,9 %

+6,16 €

€ 4.600

842,72 €

744,45 €

3.012,83 €

65,5 %

+6,00 €

€ 4.700

861,04 €

777,12 €

3.061,84 €

65,1 %

+5,86 €

€ 4.800

879,36 €

809,79 €

3.110,85 €

64,8 %

+5,71 €

€ 4.900

897,68 €

842,46 €

3.159,86 €

64,5 %

+5,56 €

€ 5.000

916,00 €

875,13 €

3.208,87 €

64,2 %

+5,41 €

€ 5.100

934,32 €

907,81 €

3.257,87 €

63,9 %

+5,25 €

€ 5.200

952,64 €

940,48 €

3.306,88 €

63,6 %

+5,11 €

€ 5.300

970,96 €

973,15 €

3.355,89 €

63,3 %

+4,96 €

€ 5.400

989,28 €

1.005,82 €

3.404,90 €

63,1 %

+4,81 €

€ 5.500

1.007,60 €

1.038,49 €

3.453,91 €

62,8 %

+4,66 €

€ 5.600

1.025,92 €

1.071,17 €

3.502,91 €

62,6 %

+4,50 €

€ 5.700

1.044,24 €

1.103,84 €

3.551,92 €

62,3 %

+4,36 €

€ 5.800

1.062,56 €

1.136,51 €

3.600,93 €

62,1 %

+4,21 €

€ 5.900

1.080,88 €

1.169,18 €

3.649,94 €

61,9 %

+4,06 €

€ 6.000

1.099,20 €

1.201,85 €

3.698,95 €

61,6 %

+3,91 €

€ 6.100

1.117,52 €

1.234,53 €

3.747,95 €

61,4 %

+3,75 €

€ 6.200

1.135,84 €

1.267,20 €

3.796,96 €

61,2 %

+3,61 €

€ 6.300

1.154,16 €

1.299,87 €

3.845,97 €

61,0 %

+3,46 €

€ 6.400

1.172,48 €

1.332,54 €

3.894,98 €

60,9 %

+3,31 €

€ 6.500

1.190,80 €

1.365,21 €

3.943,99 €

60,7 %

−2,26 €

€ 6.600

1.209,12 €

1.397,89 €

3.992,99 €

60,5 %

−13,26 €

€ 6.700

1.227,44 €

1.430,56 €

4.042,00 €

60,3 %

−24,25 €

€ 6.800

1.245,76 €

1.463,23 €

4.091,01 €

60,2 %

−35,24 €

€ 6.900

1.264,08 €

1.495,90 €

4.140,02 €

60,0 %

−46,23 €

€ 7.000

1.269,58 €

1.533,70 €

4.196,72 €

60,0 %

−44,75 €

€ 7.250

1.269,58 €

1.642,15 €

4.338,27 €

59,8 %

−33,20 €

€ 7.500

1.269,58 €

1.762,15 €

4.468,27 €

59,6 %

−33,20 €

€ 7.750

1.269,58 €

1.882,15 €

4.598,27 €

59,3 %

−33,20 €

€ 8.000

1.269,58 €

2.002,15 €

4.728,27 €

59,1 %

−33,20 €

€ 8.250

1.269,58 €

2.122,15 €

4.858,27 €

58,9 %

−33,20 €

€ 8.500

1.269,58 €

2.242,15 €

4.988,27 €

58,7 %

−33,20 €

€ 8.750

1.269,58 €

2.362,15 €

5.118,27 €

58,5 %

−33,20 €

€ 9.000

1.269,58 €

2.482,15 €

5.248,27 €

58,3 %

−33,20 €

€ 9.250

1.269,58 €

2.602,15 €

5.378,27 €

58,1 %

−33,20 €

€ 9.500

1.269,58 €

2.722,15 €

5.508,27 €

58,0 %

−33,20 €

€ 9.750

1.269,58 €

2.842,15 €

5.638,27 €

57,8 %

−33,20 €

€ 10.000

1.269,58 €

2.962,15 €

5.768,27 €

57,7 %

−28,52 €

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:

Brackets compared across years , how the thresholds moved year over year.
Inflation adjustment , why the brackets rise automatically each year (end of bracket creep).
Rate changes and background , recent rate cuts and the time-limited top rate.

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 % 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 % 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.

The 2027 values have not been published yet. The tariff adjustment is typically set in autumn 2026 (inflation-adjustment decree, BGBl. II). As soon as the values are available, they appear here automatically as a preview column next to the 2026 values; from January 1, 2027 the page switches over fully.

Compute your salary in the gross-to-net calculator Brackets in detail

Sources: § 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.