Austrian Income Tax bands for 2026
| Taxable income | Marginal rate |
|---|---|
| Up to €13,539 | 0% |
| €13,540 to €21,992 | 20% |
| €21,993 to €36,458 | 30% |
| €36,459 to €70,365 | 40% |
| €70,366 to €104,859 | 48% |
| €104,860 to €1,000,000 | 50% |
| Over €1,000,000 | 55% |
Salary calculator
Austria salary calculator 2026: gross to net (Brutto Netto)
Calculate Austrian net salary for 2026. Enter gross pay, choose 12 or 14 payments, and add Familienbonus Plus or commuter relief to see wage tax, social insurance, regular monthly net and the separate 13th and 14th salary amounts.
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2026 tax guide
How Austrian gross salary becomes net pay
Austria combines progressive wage tax with employee social insurance. Most employment contracts pay 14 salaries, and the holiday and Christmas payments receive separate, usually more favourable tax treatment.
Updated 22 June 2026. Examples use 14 equal payments, standard employee social insurance, the employee tax credit and no family or commuter relief.
Social insurance and special payments
| Item | 2026 treatment |
|---|---|
| Regular employee social insurance | Up to 18.07%, lower unemployment share at lower pay |
| Monthly contribution ceiling | €6,930 |
| Annual special-payment ceiling | €13,860 |
| 13th and 14th salary tax | Generally 6% after social insurance and €620 allowance |
The favourable special-payment rate applies within the statutory Jahressechstel rules. Unusual bonuses or non-standard contracts can be treated differently.
Popular salaries
Austria net salary examples for 2026
The regular monthly net differs from the holiday and Christmas payments. The annual net below includes all 14 payments.
| Gross per payment | Annual gross | Annual net | Regular net | Each special net |
|---|---|---|---|---|
| €2,000 | €28,000 | €22,656 | €1,625 | €1,578 |
| €2,500 | €35,000 | €26,743 | €1,901 | €1,967 |
| €3,000 | €42,000 | €30,764 | €2,171 | €2,357 |
| €3,500 | €49,000 | €34,984 | €2,458 | €2,747 |
| €5,000 | €70,000 | €46,376 | €3,212 | €3,916 |
| €6,000 | €84,000 | €53,834 | €3,704 | €4,696 |
Worked example
€3,500 gross paid 14 times
A €3,500 salary paid 14 times produces €49,000 annual gross and approximately €34,984 annual net. A regular month is about €2,458 net, while each holiday or Christmas payment is about €2,747 net.
Familienbonus Plus and commuter relief can reduce wage tax further. Enter the annual figures from the official BMF Pendlerrechner rather than estimating the commuter allowance from distance alone.
Deductions explained
What changes Austrian take-home pay?
Why Austria normally has 14 salaries
Many collective agreements provide 12 regular salaries plus holiday and Christmas remuneration. Those extra payments are not free of deductions, but the tax rate is commonly 6% after social insurance and the special-payment allowance.
Familienbonus Plus
The credit can reduce Income Tax by up to €2,000 per child under 18 and €700 for an older child who still qualifies for Familienbeihilfe. Parents can allocate a full claim to one person or split it in half, and the credit cannot reduce tax below zero.
Pendlerpauschale and Pendlereuro
The Pendlerpauschale reduces taxable income, while the Pendlereuro directly reduces tax. Eligibility depends on distance and public-transport availability, so the calculator accepts the annual values produced by the official Pendlerrechner.
Lower unemployment contribution for low pay
The employee unemployment-insurance share is reduced in stages at lower monthly salaries. The calculator applies those 2026 thresholds automatically before calculating regular-pay social insurance.
Methodology
How accurate is this Austrian salary calculator?
The model applies the 2026 Income Tax bands, employee social-insurance contribution ceiling, graded unemployment contribution, employee tax credit and the standard treatment of 13th and 14th payments.
Exact payroll can differ through collective-agreement details, sole-earner credits, low-income refunds, non-standard bonuses, benefit deductions and payroll rounding. Family Bonus and commuter values are included only when entered.
Questions
How is net salary calculated in Austria?
Social security of about 18.07% is deducted, then income tax on a sliding scale from 0% to 55%. Because most employees are paid 14 times a year, the 13th and 14th payments (holiday and Christmas pay) are taxed at just 6% after a small allowance, which lifts your overall take-home.
What are 14 payments?
Most Austrian employment contracts pay 12 monthly salaries plus a 13th and 14th payment. Those two extra payments get a very low 6% tax rate, so your annual net is higher than 12 equal months would suggest. Switch to 12 if your contract does not include them.
How accurate is it?
It uses the 2026 tax bands, contribution ceiling, reduced unemployment share for lower earners and standard special-payment calculation. Familienbonus Plus and annual commuter values are included when entered. Sole-earner credits, low-income refunds and unusual collective-agreement rules are not modelled.