Austria Gross to Net Salary Calculator 2026

Austrian pay is split into two separately taxed streams. The twelve regular monthly salaries (laufende Bezüge) are taxed on the normal annual tariff, while the 13th and 14th salaries — Urlaubsgeld and Weihnachtsgeld, provided by almost every collective agreement — are "sonstige Bezüge" taxed under §67 of the Income Tax Act at a fixed low rate.

Social insurance is 18.07% of regular pay (pension 10.25%, health 3.87%, unemployment 2.95%, plus housing and chamber levies), capped at a monthly Höchstbeitragsgrundlage of €6,930 in 2026. Special payments carry a slightly lower 17.07% and have their own annual ceiling of €13,860.

Income tax on regular pay uses seven brackets, indexed upward by 1.733% for 2026: nothing up to €13,539, then 20%, 30%, 40%, 48%, 50% and 55% above one million euro. The base is annual regular pay minus social insurance and the €132 work-expense allowance.

Credits are then subtracted from the tax: the Verkehrsabsetzbetrag of €496 (with an €804 supplement for lower incomes, phasing out between €19,761 and €30,259), the Familienbonus Plus of €2,000.16 per child under 18, and the sole-earner or single-parent credit. If the credits exceed the tax due, part of your social insurance comes back as Negativsteuer — 55% of contributions, capped at €1,300.

The 13th and 14th salaries are taxed on their own scale: the first €620 each year is free, then 6%. If your total special payments stay under €2,615 no tax is charged at all. This is why the special-payment months pay out visibly more than a regular month at the same gross.

Employers pay roughly 29-30% on top: 20.98% social insurance, 1.53% into the employee provision fund, 3.7% family burden fund plus its surcharge, and 3% municipal tax.