What do the self-employed keep net?
As a self-employed person, one-person firm or new self-employed you pay your social insurance yourself to the SVS and your income tax via the tax return. What is left of your profit is shown in this guide for 2026 in Austria, to the cent from the same engine as our SVS & tax calculator.
Example: from profit to net
Profit = before tax and SV. SVS = pension, health and self-employed provision plus accident insurance. Tax after the basic profit allowance.
How your net comes about
First you pay the SVS contributions, about 26.83% of your profit plus a fixed accident-insurance contribution, at least on the minimum and at most up to the maximum contribution base. For income tax you deduct these contributions as a business expense and then the profit allowance (basic 15% up to €33,000 profit). The progressive income-tax tariff under § 33 EStG applies to the rest. What remains is your net.
What else to keep in mind
For new self-employed and trade licence holders the calculation is the same, only trade licence holders additionally pay the WKO chamber levy. VAT depends on turnover, not profit: below the small-business scheme threshold you invoice without VAT. In the first years the SVS prescribes provisional contributions and reassesses after the tax assessment.
Sources: GSVG, WKO "Gewerbliche SV-Beiträge", § 10 und § 33 EStG (RIS), SVS. Figures 2026.