Austria Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31. Reference table: Burgenland; choose your actual jurisdiction below.
Professional verification
The Austria calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| EUR 56,000 a yearEmployee profile: Born 1967 to 2008, full year, no family credits or commuter allowance claimed; Federal state where you work: Styria (Steiermark) | EUR 38,970.98 | EUR 38,970.98 | Matches |
Official sources and monitoring
11 official sources. 9 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Income Tax Act (EStG 1988) section 33 - 2026 tariff and employee tax creditsRIS, Federal Chancellery of Austria | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Income Tax Act (EStG 1988) section 67 - tax on 13th and 14th salary (sonstige Bezüge)RIS, Federal Chancellery of Austria | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Income Tax Act (EStG 1988) section 16(3) - EUR 132 flat work-expense deductionRIS, Federal Chancellery of Austria | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Social insurance tariff system from 1 January 2026 - contribution rates for employeesDachverband der österreichischen Sozialversicherungen | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Variable values 2026 - maximum contribution bases and unemployment insurance thresholdsÖsterreichische Gesundheitskasse (ÖGK) | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Housing promotion contribution (Wohnbauförderungsbeitrag) 2026 by federal stateFederal Ministry of Finance (BMF) | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Family Burdens Equalisation Act (FLAG 1967) section 41 - employer contribution (DB) 3.7%RIS, Federal Chancellery of Austria | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Supplement to the employer contribution (DZ) by federal state, 2026Wirtschaftskammer Österreich (WKO) | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Municipal Tax Act (KommStG 1993) section 9 - 3% municipal taxRIS, Federal Chancellery of Austria | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Familienbonus Plus - alle InformationenBundesministerium fur Finanzen | 2026-10-19 | First automated check pending |
| SteuerabsetzbetrageUnternehmensserviceportal (USP) | 2026-10-19 | First automated check pending |
No detected source change is waiting for review.
Rule version
Version AT-2026-v1, approved on 2026-10-17, last validated on 2026-10-17. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Annual gross pay is 14 equal payments: 12 monthly salaries plus the 13th and 14th salary, each equal to one monthly salary. Enter the annual total. The monthly take-home shown is the annual net divided by 12.
- One private-sector employment (blue- or white-collar, same rates) for the whole of 2026, born 1967 to 2008, with no other income.
- Employee social insurance per payment up to EUR 6,930: pension 10.25%, health 3.87%, unemployment 2.95%, plus on the 12 regular salaries only the chamber levy 0.5% and the housing contribution 0.5% (0.75% in Vienna).
- Income tax on the 12 regular salaries: gross less employee social insurance and the EUR 132 flat work-expense deduction, taxed with the 2026 tariff, less the EUR 496 employee tax credit (Verkehrsabsetzbetrag) and its EUR 804 supplement, which phases out between EUR 19,761 and EUR 30,259.
- The 13th and 14th salary are taxed at 6% after their social insurance and a EUR 620 free amount (27% and 35.75% bands above EUR 25,000), as they equal one sixth of regular pay.
- No Familienbonus Plus, sole-earner or single-parent credit, commuter allowance or other deductions are claimed.
- Employer cost includes social insurance (pension 12.55%, health 3.78%, unemployment 2.95%, accident 1.1%, insolvency 0.1% per payment up to EUR 6,930, housing 0.5% or 0.75% in Vienna on regular salaries), the 1.53% severance fund contribution, the 3.7% family fund contribution (DB), the state chamber supplement (DZ) and the 3% municipal tax, all on full pay. The employer is a member of the Austrian Economic Chamber.
Coverage & limitations
Rule version AT-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Monthly salaries up to EUR 2,630, where unemployment insurance is reduced and social insurance refunds (negative tax) can apply, are not supported. Monthly salaries above EUR 40,000 are not supported.
- Family Bonus Plus, sole-earner, single-parent and maintenance credits, the commuter allowance and commuter euro, and special expenses are not included.
- Bonuses beyond the 13th and 14th salary, overtime supplements, benefits in kind, part-year employment and the reduced rates from age 60 and 63 are not supported.
- The Vienna employer levy of EUR 2 per started week (U-Bahn-Steuer), workplace accident and other collective-agreement charges, and new-business (NeuFöG) relief are not included in employer cost.
- Payroll withholds tax month by month; the annual result can differ slightly from monthly payslips until the annual assessment.
- Independent professional verification pending.