Profit allowance calculator for Austria 2026 and 2027
Enter your profit and investments: the calculator shows your profit allowance (Gewinnfreibetrag), the tax it saves and how much you can still invest before the year ends. Free, no sign-up, in your browser.
Law as of 7 November 2026. § 10 and § 33 EStG 1988; 2027 tariff per BGBl. II No. 260/2026.
Your figures
After all business expenses and SVS contributions, before the profit allowance.
New depreciable fixed assets with a useful life of at least 4 years. No cars, nothing used, no low-value assets written off at once.
2026 only: securities under § 14(7) no. 4 EStG 1988, for example housing bonds (Wohnbauanleihen), held in the business for four years.
Your profit allowance
Profit allowance in total
€ 4.950,00
- Basic allowance (no investment)€ 4.950,00
- Investment-based, possible€ 6.110,00
- Investment-based, covered€ 0,00
- Profit after the allowance€ 75.050,00
Income tax saved
€ 2.376,00
- Income tax without the allowance€ 24.218,00
- Income tax with the allowance€ 21.842,00
Another € 6.110,00 of qualifying investments in the same financial year would save you a further € 2.818,80 of income tax.
Income tax under § 33 EStG 1988, assuming the profit is your only income, without tax credits.
How we calculate
1. Basic allowance (Grundfreibetrag)
15% of the first €33,000 of profit, at most €4,950. You get it every year without investing (§ 10(1) no. 3 EStG 1988).
2. Investment-based allowance
For profit above €33,000: 13% on the next €145,000, 7% on the next €175,000 and 4.5% on the next €230,000. At most €46,400 a year in total (§ 10(1) no. 2 EStG 1988).
3. Covered by investments
You get the investment-based part only as far as purchases in the same financial year cover it: new depreciable tangible fixed assets with a useful life of at least four years. For financial years starting in 2026, securities under § 14(7) no. 4 EStG 1988 also count; for financial years from 2027 they no longer do (§ 124b no. 496 EStG 1988).
4. Tax saving
We calculate income tax under the 2026 or 2027 tariff (§ 33 EStG 1988) once without and once with the profit allowance. The difference is your saving.
What the calculator assumes
- Profit means profit before the allowance, after all business expenses including SVS (social insurance) contributions.
- It calculates for individuals with business income: sole traders (Einzelunternehmer), new self-employed (Neue Selbständige), freelancers and partners in an OG or KG for their share. A GmbH or FlexCo gets no profit allowance.
- The tax saving assumes the profit is your only income, without tax credits or special expenses. With other income it can be higher.
- Do not enter as cover: cars, used assets, low-value assets written off at once (GWG) and aircraft (§ 10(4) EStG 1988).
- If an asset leaves the business within four years, the allowance is taxed after all (§ 10(5) EStG 1988).
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.
Frequently asked questions about the profit allowance
How high is the profit allowance in Austria in 2026?
Up to €46,400. The first €4,950 (15% of €33,000 of profit) comes without investment; the rest only if you make qualifying investments in the same financial year.
Do I get the profit allowance without investing?
Yes, the basic allowance: 15% of your profit up to €33,000, so at most €4,950. You get it every year, also with cash-basis accounts (Einnahmen-Ausgaben-Rechnung).
Do securities still count for the profit allowance in 2027?
No. For financial years starting 2027 to 2029, only physical investments cover the investment-based allowance. Securities you buy for it in 2026 count for 2026 and stay tied up for four years.
Does the profit allowance apply with flat-rate profit (Pauschalierung)?
Only the basic allowance of up to €4,950. With the Basispauschalierung or Kleinunternehmerpauschalierung there is no investment-based allowance (§ 10(1) no. 6 EStG 1988).
Does a GmbH get a profit allowance?
No, only individuals do. A shareholder-director with more than 25% earns self-employment income (§ 22 no. 2 EStG 1988), and can use the profit allowance on it.
Information only, not tax advice. The calculator does not replace advice from a tax adviser. It neither stores nor sends your input.