Pension gross-to-net table 2026
The 2026 pension table shows, for each gross pension, how much health insurance and wage tax are deducted and what remains net, monthly and for the 13th and 14th pension. Every value is computed to the cent with the same rules as the pension calculator, plus the 2027 pension increase for each level.
Pension gross to net 2026: table per month
Regular monthly pension and one 13th/14th pension each for the standard case (one ASVG pension, no children, assumptions below). For your own situation: pension calculator
Up to €1,652 gross a month no wage tax is due in 2026; the pensioner tax credit covers the tariff tax. Health insurance is 6 %; above the contribution ceiling of €6,930 the table caps it like the BMF calculator, though a single ASVG pension never gets that high.
Pension increase 2027: reading the last columns
From January 2027 pensions rise by 2.95 %, above €6,930 gross by a flat €204.44. The "Gross 2027" and "Net 2027" columns show the increased pension under the 2027 tax and contribution rules. Anyone who only retired in 2026 gets just 50 % of it at the first adjustment, i.e. 1.475 % or, above €6,930, €102.22.
Assumptions and method
- Standard case: one pension from the statutory pension insurance (ASVG, GSVG, BSVG), 13th and 14th pension, no children, no single-earner credit and no increased pensioner tax credit.
- Wage tax per the income-tax tariff 2026 with the pensioner tax credit (€1,020 a year, phased out). The 13th and 14th pension are taxed favourably under § 67 EStG: €620 tax-free, above that 6 %.
- The SV refund through the annual tax return is not included; the table shows what is on the pension slip.
Frequently asked questions
Sources: § 33 and § 67 EStG 1988 (RIS) for wage tax, the pensioner tax credit and special payments; § 73 ASVG and the 2026 contribution values for pensioners' health insurance; the 2027 pension adjustment (Pensionsversicherung, Ministry of Social Affairs). Computed with the same engine as the pension calculator and checked against the BMF gross-to-net calculator and the Chamber of Labour net-pension table.