Net Salary Calculator 2026 – Austria
From a gross salary of €3,500 in Vienna, €2,454.71 is left as net salary in 2026: employee contributions are €641.20 (18.32% of gross) and wage tax is €404.09. The same role costs the employer €4,543.70. Enter your monthly gross salary in euros, choose the federal state and see your net salary, social insurance, wage tax and the total cost of employment under Austrian rates effective from 1 January 2026.
Net salary: €2,168.83
Net share: 72.3% · Total cost of employment: €3,894.60
| Employee | |
|---|---|
| Health insurance | €116.10 |
| Old-age pension insurance | €307.50 |
| Unemployment insurance | €88.50 |
| Chamber of Labour levy (AK) | €15.00 |
| Housing support levy (WF) | €22.50 |
| Income tax advance | €281.57 |
| Net salary | €2,168.83 |
| Employer | |
|---|---|
| Health insurance | €113.40 |
| Old-age pension insurance | €376.50 |
| Unemployment insurance | €88.50 |
| Accident insurance | €33.00 |
| Guarantee insurance | €3.00 |
| Housing support levy (WF) | €22.50 |
| Company severance fund (BV, Abfertigung Neu) | €45.90 |
| Family fund contribution (DB) | €111.00 |
| DB surcharge (DZ) | €10.80 |
| Municipal tax (KommSt) | €90.00 |
| Total cost of employment | €3,894.60 |
This is an indicative calculation based on Austrian rates effective from 1 January 2026 for salaried employees (Angestellte) with 12 salaries; the 13th and 14th salary are not included. The tax base automatically deducts the Werbungskostenpauschale of €132 a year. The housing support levy and the DZ surcharge depend on the chosen federal state (Vienna, with a 0.75% levy, is the default); Vienna's Dienstgeberabgabe (the so-called U-Bahn-Steuer, €2 a week per employee) is not included. The Pendlerpauschale, the single-earner credit and other reliefs are not covered. It is not a substitute for tax advice.
How net salary is calculated in Austria in 2026
Employee contributions are deducted from the gross salary first: health insurance 3.87%, pension insurance 10.25%, unemployment insurance 2.95%, the Chamber of Labour levy 0.5% and the housing support levy (Wohnbauförderungsbeitrag) 0.5% – raised to 0.75% in Vienna from 1 January 2026. In total that is 18.07% outside Vienna and 18.32% in Vienna. Contributions are payable up to a monthly ceiling of €6,930 (Höchstbeitragsgrundlage). At lower incomes the unemployment contribution is reduced: nothing is payable up to €2,225, 1% up to €2,427 and 2% up to €2,630.
Gross minus contributions minus the Werbungskostenpauschale of €132 a year (€11 a month) forms the wage-tax base (Lohnsteuer) – the allowance is applied automatically and does not need to be claimed. Seven brackets apply from 2026: 0% up to €13,539 a year, 20% up to €21,992, 30% up to €36,458, 40% up to €70,365, 48% up to €104,859, 50% up to €1,000,000 and 55% above that. The brackets are uprated every year to offset fiscal drag (by 1.73% for 2026). Monthly payroll applies one-twelfth of each bracket and deducts the Verkehrsabsetzbetrag of €496 a year, i.e. €41.33 a month.
Parents receiving family allowance can claim the Familienbonus Plus: €166.68 a month per child under 18 and €58.34 for older children. The bonus reduces the tax to zero at most – it is not paid out as negative tax. At a gross salary of €3,000 in Vienna, for example, the wage tax is €281.57, so two children under 18 reduce it to zero and the net salary rises from €2,168.83 to €2,450.40.
On top of the gross salary the employer pays social insurance of 20.98% (21.23% in Vienna), a company severance fund contribution of 1.53% (Abfertigung Neu), the family fund contribution of 3.7% (DB) plus a state-dependent surcharge (DZ, 0.31–0.40%) and municipal tax of 3% – roughly 29.5–29.8% in total depending on the state, highest in Vienna. At €3,000 gross in Vienna the total cost of employment is €3,894.60. The calculator models 12 ordinary salaries; the 13th and 14th salary (holiday and Christmas pay) are taxed at a favourable 6% rate.
Examples: gross vs. net salary 2026 (Vienna)
| Gross salary | Net salary |
|---|---|
| €2,000.00 | €1,623.26 |
| €2,500.00 | €1,899.57 |
| €3,000.00 | €2,168.83 |
| €3,500.00 | €2,454.71 |
| €4,500.00 | €2,963.82 |
| €6,000.00 | €3,698.94 |
Frequently asked questions
What is the net salary from €3,500 gross in 2026?
€2,454.71 net in Vienna. Employee contributions are €641.20 (18.32% of gross) and wage tax is €404.09. The employer's total cost is €4,543.70.
What is the net salary from €2,500 gross in 2026?
€1,899.57 net in Vienna. Employee contributions are €434.25 (17.37% of gross) and wage tax is €166.18. The employer's total cost is €3,245.50.
What is the net salary from €4,500 gross in 2026?
€2,963.82 net in Vienna. Employee contributions are €824.40 (18.32% of gross) and wage tax is €711.78. The employer's total cost is €5,841.90.
What percentage of gross salary is deducted for contributions and tax?
About 18.8% at €2,000 gross, rising to 38.4% at €6,000 gross in Vienna. Contributions stay close to 18.32% of gross in Vienna above roughly €2,630; it's the progressive wage tax that drives the total higher at higher incomes.
How high are employee contributions in Austria in 2026?
18.07% of gross outside Vienna, 18.32% in Vienna (where the housing support levy is 0.75% instead of 0.5%): health 3.87%, pension 10.25%, unemployment 2.95%, Chamber of Labour levy 0.5% and housing support levy 0.5–0.75%. They are payable up to €6,930 a month; below a base of €2,630 the unemployment contribution is reduced to 0–2%.
What is the net salary from €3,000 gross in 2026?
Without children in Vienna it is €2,168.83 a month: contributions of €549.60 and wage tax of €281.57. The employer's total cost is €3,894.60.
What is the Familienbonus Plus?
A tax credit of €2,000 a year (€166.68 a month) per child under 18 and €700 a year (€58.34 a month) for older children with family allowance. It reduces the tax to zero at most and is not paid out as a refund.
Does the calculator include the 13th and 14th salary?
No – it models 12 ordinary monthly salaries. Sonderzahlungen (holiday and Christmas pay) up to one sixth of annual income are taxed favourably: the first €620 is tax-free and the rest is taxed at 6%.
How much does an Austrian employer pay on top of gross?
Social insurance of 20.98% (21.23% in Vienna), the company severance fund (BV) of 1.53%, DB of 3.7%, the state-dependent DZ surcharge of 0.31–0.40% and municipal tax of 3% – roughly 29.5–29.8% of gross in total depending on the chosen state.
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Last updated: 18 September 2026