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Net Salary Calculator 2026 – Austria

Enter your monthly gross salary in euros to see your net salary, social insurance, wage tax and the total cost of employment under Austrian rates effective from 1 January 2026.

Net salary: €2,170.78

Net share: 72.4% · Total cost of employment: €3,887.10

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)€15.00
Income tax advance€287.12
Net salary€2,170.78
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)€15.00
Company severance fund (BV, Abfertigung Neu)€45.90
Family fund contribution (DB)€111.00
DB surcharge (DZ, Vienna)€10.80
Municipal tax (KommSt)€90.00
Total cost of employment€3,887.10

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 DZ surcharge uses the Vienna rate of 0.36%; 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 of 18.07% in total 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 0.5%. 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 forms the wage-tax base (Lohnsteuer). 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, for example, the wage tax is €287.12, so two children under 18 reduce it to zero and the net salary rises from €2,170.78 to €2,457.90.

On top of the gross salary the employer pays social insurance of 20.98%, a company severance fund contribution of 1.53% (Abfertigung Neu), the family fund contribution of 3.7% (DB) plus a state-dependent surcharge (Vienna 0.36%) and municipal tax of 3% – roughly 29.6% in total. At €3,000 gross the total cost of employment is €3,887.10. 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

Gross salaryNet salary
€2,000.00€1,625.06
€2,500.00€1,900.65
€3,000.00€2,170.78
€3,500.00€2,457.53
€4,500.00€2,966.17
€6,000.00€3,703.54

Frequently asked questions

How high are employee contributions in Austria in 2026?

18.07% of gross in total: health 3.87%, pension 10.25%, unemployment 2.95%, Chamber of Labour levy 0.5% and housing support levy 0.5%. 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 it is €2,170.78 a month: contributions of €542.10 and wage tax of €287.12. The employer's total cost is €3,887.10.

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%, 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 29.6% of gross in total.

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Last updated: 17 July 2026