SVS contributions in Austria 2026: rates, minimum, maximum, due dates

As a Gewerbetreibender (trade licence holder) or Neuer Selbständiger (new self-employed) you pay the SVS 26.83 % of your contribution base in 2026, plus €12.95 a month for accident insurance. That is at least €160.81 and at most €2,182.17 a month, billed once a quarter.

Law as of 12 November 2026

The Sozialversicherungsanstalt der Selbständigen (SVS, the social insurance institution for the self-employed) covers every Gewerbetreibender, Gewerbegesellschafter (partner in a licensed company) and Neuer Selbständiger in Austria. It insures you for pension, health and accident, and also collects the Selbständigenvorsorge (self-employed severance provision). You cannot choose another health insurer.

Contribution rates 2026

For certain liberal professions insured under the FSVG the pension rate is 20 %. Accident insurance is a fixed amount, whatever you earn. The Selbständigenvorsorge works like severance pay for the self-employed: the money goes into your account with a Vorsorgekasse (provident fund) and stays yours.

Minimum and maximum contributions 2026

The SVS works with a monthly contribution base. In 2026 it is at least €551.10 (§ 25 Abs. 4 GSVG) and at most €8,085 (§ 48 GSVG). Below or above those limits your contribution does not change.

You pay the maximum from a contribution base of €97,020 a year (12 × €8,085). Every euro above it carries no SVS contributions.

How the SVS calculates your contribution base

The base is your income from self-employment as shown in your income tax assessment. Because you deduct SVS contributions as business expenses, the SVS adds back the pension and health contributions billed for the year (§ 25 Abs. 1 and 2 GSVG). Accident insurance and the severance provision are not added back.

The Gewinnfreibetrag (profit allowance) reduces your profit when the profit is calculated (§ 10 Abs. 1 EStG 1988). So it also lowers your income and with it your SVS contributions. More in the guide to the profit allowance.

The formula for the year:

Contribution base = income per tax assessment + pension and health contributions billed for the year

Divide the result by the months you were insured to get the monthly contribution base.

Provisional and final: how the bill is set

The SVS only knows your 2026 income once the tax office issues the assessment. Until then you pay contributions on a provisional base (§ 25a GSVG). Later the SVS recalculates with the final base and bills you the difference or credits it.

From year 4: the provisional base comes from the third preceding year, so 2023 for 2026. The SVS takes that year's base and multiplies it by the Aktualisierungsfaktor (update factor), 1.181 in 2026. If you earned well in 2023 and less in 2026, you pay too much at first and get money back. If you grow fast, you pay too little at first.

In the first three years: there is no earlier year to look back on, so the minimum base of €551.10 applies (§ 25a Abs. 1 Z 1 GSVG). You pay a provisional €160.81 a month, whatever you earn.

Special rule for Gewerbetreibende: in the first two calendar years health insurance is fixed at the minimum base, provisionally and finally (§ 25a Abs. 4 GSVG). There is no back payment for health. This applies only if you were not insured under the GSVG in the last 120 months, and not to Neue Selbständige. Pension insurance is recalculated for Gewerbetreibende too.

When SVS contributions are due

The SVS bills contributions once a quarter. They are due at the end of the second month of the quarter (§ 35 Abs. 2 GSVG):

If you do not pay within 15 days of the due date, the SVS charges late-payment interest (§ 35 Abs. 5 GSVG).

Worked example 1: a founder and the back payment in year 3

Max is a Neuer Selbständiger, insured since January 2026, with income of €30,000 in 2026 after deducting SVS contributions.

1. Provisional pension and health paid in 2026: (€101.95 + €37.48) × 12 = €1,673.16.
2. Final contribution base: €30,000 + €1,673.16 = €31,673.16 (€2,639.43 a month, above the minimum and below the maximum).
3. Final pension and health: €31,673.16 × 25.3 % = €8,013.31.
4. Back payment: €8,013.31 − €1,673.16 = €6,340.15.

The back payment only comes once the 2026 income tax assessment exists, often in the third year, on top of the current bill. The SVS usually splits it over four quarters.

If Max were a Gewerbetreibender with a trade licence, health insurance for 2026 would stay fixed. Only pension would be recalculated: €31,673.16 × 18.5 % = €5,859.53 minus the provisional €1,223.40 paid (€101.95 × 12) = €4,636.13 back payment.

Worked example 2: from year 4

Anna has held a trade licence since 2020. Her contribution base for 2023 was €36,000 over 12 months.

1. Provisional base 2026: €36,000 × 1.181 = €42,516, so €3,543.00 a month.
2. Monthly bill: pension €655.46 + health €240.92 + severance provision €54.21 + accident €12.95 = €963.54, or €2,890.62 a quarter.
3. Anna's income in 2026 is €40,000. The pension and health contributions billed were (€655.46 + €240.92) × 12 = €10,756.56.
4. Final base: €40,000 + €10,756.56 = €50,756.56.
5. Final pension and health: €50,756.56 × 25.3 % = €12,841.41; back payment €12,841.41 − €10,756.56 = €2,084.85.

The severance provision is not recalculated; it stays at 1.53 % of the provisional base.

Avoid a back payment: adjust your contribution base

If your income this year differs clearly from the comparison year, you can apply to the SVS to raise or lower the provisional contribution base (§ 25a Abs. 5 GSVG). You can apply until the end of the contribution year.

1. Estimate your profit for the current year.
2. Work out the contribution base as above and compare it with your bill.
3. If it is clearly higher, apply for an increase: you pay more now and avoid a large back payment later.
4. If it is clearly lower, apply for a reduction, but not below €551.10 a month.
5. Put the rest aside in a separate account every month.

The free self-employed income tax calculator shows what you keep from your profit after SVS and income tax, and how much to set aside each month.

When you pay no SVS contributions

• Neue Selbständige below the insurance threshold: if your income from all such activities in 2026 is not above €6,613.20, you are not compulsorily insured for pension and health (§ 4 Abs. 1 Z 5 GSVG). Report to the SVS within a month as soon as you exceed it: reporting late costs a 9.3 % surcharge.
• Small-business exemption for Gewerbetreibende: on application you are exempt from pension and health insurance if your turnover is not above €55,000 and your income not above €6,613.20, and you were insured under the GSVG for no more than 12 months in the last 60 months, or you have reached the regular pension age (§ 4 Abs. 1 Z 7 GSVG). The exemption starts at the earliest at the beginning of the year in which you apply.

SVS contributions lower your tax

All pension, health and accident contributions are business expenses (§ 4 Abs. 4 Z 1 lit. a EStG 1988), and so is the severance provision (lit. c). If you use the Einnahmen-Ausgaben-Rechnung (cash-basis accounts), you deduct a back payment in the year you pay it. At a 40 % marginal rate, €1,000 of SVS costs you only €600. How the tax bands work is in the guide to income tax in 2026 and 2027.

Austria is not Germany

Searches for "social insurance self-employed" often land on German pages. They deal with choosing a health insurer, voluntary pension insurance and the Künstlersozialkasse (artists' social fund). None of that applies in Austria: with a trade licence, or as a Neuer Selbständiger above the threshold, you are automatically insured with the SVS for pension, health and accident. German contribution calculators therefore give wrong results for Austria.

And the GmbH?

A GmbH or FlexCo pays no SVS contributions on its profit. Managing shareholders of a GmbH with a trade licence can be compulsorily insured with the SVS as Gewerbegesellschafter; then the same rates, limits and due dates apply as above, including the fixed health contribution in the first two years.

Norman in Austria

Norman is an AI bookkeeping app for the self-employed and companies. In Germany and Poland it captures receipts by photo, matches bank transactions, writes invoices and prepares tax returns; for Austria Norman is in preparation. Until then you will find free guides to Austrian law, the self-employed income tax calculator and everything about Norman's start in Austria here.

Frequently asked questions

How much SVS do I pay in my first year?

A provisional €160.81 a month, or €482.43 a quarter. That is the 2026 minimum. If your income is higher, a back payment for pension follows the tax assessment, and as a Neuer Selbständiger for health too.

What is the maximum SVS contribution in 2026?

€2,182.17 a month or €26,186.04 a year. Above a contribution base of €97,020 a year your contributions stop rising.

When do I have to pay the SVS?

Once a quarter, by 28 February, 31 May, 31 August and 30 November. Interest applies after 15 days' delay.

Why do I have to pay so much back in year 3?

Because in the first years you pay only the minimum on a provisional basis. Once the tax assessment exists, the SVS recalculates with your real income. Applying to raise the provisional base spreads the amount over the current year.

Can I deduct SVS contributions from my taxes?

Yes. Pension, health and accident insurance and the severance provision are business expenses and reduce your profit in the year you pay them.