Income tax calculator for the self-employed in Austria 2026
From profit to net: the calculator deducts SVS (social insurance) contributions, the profit allowance and income tax under Austrian law and shows how much to set aside each month. Free, no sign-up, in your browser.
Law as of 12 November 2026. §§ 10, 33 EStG 1988; §§ 4, 25, 48 GSVG; SVS contribution values 2026.
Your figures for 2026
Income minus business expenses, without deducting the SVS contributions.
For the profit allowance above €33,000 of profit: new depreciable fixed assets with a useful life of at least 4 years, or qualifying securities in 2026. No cars, no low-value assets written off at once.
What you keep
Net per year
€ 32.978,62
- Net per month€ 2.748,22
- Set aside each month for SVS and tax€ 1.418,45
SVS contributions
- Contribution base€ 44.218,06
- Pension insurance 18.5%€ 8.180,34
- Health insurance 6.8%€ 3.006,83
- Self-employed provision 1.53%€ 676,54
- Accident insurance€ 155,40
- SVS in total€ 12.019,11
Income tax
- Profit after SVS€ 37.980,89
- Profit allowance (Gewinnfreibetrag)€ 4.950,00
- Taxable income€ 33.030,89
- Income tax 2026€ 5.002,27
SVS and income tax together: 34% of your profit.
Final SVS contributions after the reassessment; income tax under § 33 EStG 1988, assuming the profit is your only income, without tax credits.
How we calculate
1. SVS contributions
Pension insurance 18.5%, health insurance 6.8% and self-employed provision (Selbständigenvorsorge) 1.53% of the contribution base, plus €12.95 a month accident insurance. The base is your income per the tax assessment plus the pension and health contributions (§ 25 GSVG), at least €6,613.20 and at most €97,020 for 2026 (§ 25(4), § 48 GSVG).
2. Profit allowance (Gewinnfreibetrag)
15% of the first €33,000 of profit after SVS, at most €4,950, without investing. Above that 13% and less, as far as qualifying investments in the same year cover it (§ 10 EStG 1988). The allowance lowers your income and so also your SVS contribution base.
3. Income tax
2026 tariff under § 33 EStG 1988: tax-free up to €13,539, then 20, 30, 40, 48 and 50%, 55% above €1 million. We apply it to the profit after SVS contributions and the profit allowance.
4. What you keep
Profit minus SVS contributions minus income tax is your net. SVS and income tax divided by twelve is what you should set aside every month.
What the calculator assumes
- Profit means income minus business expenses, but before SVS contributions. SVS contributions are business expenses (§ 4(4) no. 1 EStG 1988); the calculator deducts them itself.
- It shows the final SVS contributions after the reassessment (Nachbemessung). In the first three years the SVS charges less on a provisional basis; the difference comes as a back payment. Trade licence holders pay health insurance on the minimum base for their first two calendar years.
- Neue Selbständige (new self-employed) are insured only once their income exceeds €6,613.20 a year (§ 4(1) no. 5 GSVG). Trade licence holders always pay at least the minimum, unless they hold the small-business exemption granted on application.
- The profit is your only income, without tax credits such as the Familienbonus Plus and without special expenses. With flat-rate profit (Pauschalierung) only the basic allowance applies; the calculator assumes cash-basis accounts or a balance sheet.
- Not covered: pension insurance under the FSVG (20%) and voluntary supplementary insurance.
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
How much do I keep from €50,000 profit as a self-employed person in Austria?
About €32,979 in 2026. Around €12,019 goes to the SVS and €5,002 to income tax, if the profit is your only income and you use only the basic allowance. That is about €1,418 to set aside each month.
What percentage do the self-employed pay to the SVS?
26.83% of the contribution base: 18.5% pension, 6.8% health and 1.53% self-employed provision, plus €12.95 a month accident insurance. In 2026 you pay at least €160.81 a month, and contributions stop rising above a base of €8,085 a month.
From what profit do I pay income tax in Austria?
From about €20,950 of profit before SVS in 2026. Income up to €13,539 is tax-free, and about €5,020 of SVS contributions and €2,390 of basic allowance come off first. This assumes the profit is your only income.
Does the profit allowance also lower SVS contributions?
Yes. The SVS uses the income from your tax assessment (§ 25 GSVG), and the profit allowance reduces that income (§ 10 EStG 1988). Qualifying investments therefore cut both your tax and your SVS.
How much should I set aside each month for tax and SVS?
SVS contributions plus income tax for the year, divided by twelve; the calculator shows the amount. In your first years, also plan for the SVS back payment, because the provisional contributions are lower.
Information only, not tax advice. The calculator does not replace advice from a tax adviser. It neither stores nor sends your input.