Gross-Net Salary Calculator Austria 2026
Calculate your net salary for 2026 – social insurance, wage tax from the official effective tax table, 13th and 14th salary, Familienbonus Plus and the real employer costs.
Regular month (12×)
| Item | Amount |
|---|---|
| Gross salary | – |
| Health insurance | – |
| Pension insurance | – |
| Unemployment insurance | – |
| Chamber levy & housing contribution | – |
| Social insurance total | – |
| Wage tax | – |
| Net | – |
13th and 14th salary (per year)
Holiday and Christmas pay are taxed at only 6% wage tax after social insurance (allowance €620, exemption limit for the annual sixth €2,615).
| Special payments gross | – |
| Social insurance | – |
| Wage tax (6%) | – |
| Special payments net | – |
Annual summary
| Gross per year | – |
| Social insurance per year | – |
| Wage tax per year | – |
| Net per year | – |
| Ø net per month | – |
Employer costs (payroll on-costs)
On top of the gross salary the employer pays employer social insurance, the family-fund contribution (DB), its surcharge (DZ), municipal tax and the company-provision contribution. Approximate values:
| Employer costs per month | – |
| Employer costs per year | – |
Note: This calculator models regular payroll for salaried employees and workers (ASVG, ÖGK) using the official 2026 monthly/effective tax table. It is for orientation and does not replace a binding calculation by your employer or tax adviser. Not included: benefits in kind, overtime and hazard bonuses, annual-sixth excess with fluctuating pay, wage garnishment, marginal and freelance contracts, increased traffic tax credits for low earners, and the employee tax assessment (social-insurance refund / negative tax). All figures without guarantee.
How is net salary calculated in Austria?
Social insurance is deducted from the gross salary first (employee share 18.07%, 18.32% in Vienna, up to the contribution ceiling of €6,930 per month). Wage tax is then calculated on the remainder – the wage-tax base – using the progressive effective tax table. The 13th and 14th salary run separately: after social insurance (17.07%) they stay taxed at only 6% up to the annual sixth.
Social insurance 2026 (employee, salaried)
| Contribution | Employee | regular / special payment |
|---|---|---|
| Health insurance | 3.87% | regular & SP |
| Pension insurance | 10.25% | regular & SP |
| Unemployment insurance | 2.95% | reduced for low income |
| Chamber of Labour levy | 0.50% | regular only |
| Housing promotion contribution | 0.50% (Vienna 0.75%) | regular only |
2026 contribution ceiling: €6,930 per month (regular), €13,860 per year (special payments).
Income tax tariff 2026
| Annual income | Marginal rate |
|---|---|
| up to €13,539 | 0% |
| €13,539 – €21,992 | 20% |
| €21,992 – €36,458 | 30% |
| €36,458 – €70,365 | 40% |
| €70,365 – €104,859 | 48% |
| €104,859 – €1,000,000 | 50% |
| over €1,000,000 | 55% |
Sources: BMF / § 33 Income Tax Act (2026 inflation adjustment), AK Vienna "Meine Lohnabrechnung 2026" (monthly wage-tax table), WKO "Beitragswesen Dienstnehmer 2026".
Frequently asked questions
- Why is my net pay higher in June and November?
- Those are the months in which holiday and Christmas pay are made. Special payments are taxed at a preferential rate: after social insurance of 17.07% they are taxed at just 6% within the annual sixth, instead of at the progressive rate. The first €620 per year are tax free entirely.
- Why is social insurance higher in Vienna?
- Because of the housing promotion contribution. The employee share is 0.75% in Vienna instead of 0.5%, which lifts the total employee contribution from 18.07% to 18.32%. On a gross salary of €3,000 that is about €7.50 a month.
- What is the Familienbonus Plus and how does it work?
- A tax credit that reduces the tax itself, not the taxable base. It is worth €2,000.16 per child per year up to their 18th birthday and €700.08 thereafter, for as long as family allowance is received. Both parents can each claim half. It only helps to the extent that wage tax is actually due.
- Up to what salary are social insurance contributions due?
- Up to the ceiling of €6,930 per month for regular pay and €13,860 per year for special payments (2026). Anything above that is contribution-free, which is why the overall deduction rate falls at very high salaries even as the wage tax rate keeps rising.
- What does my salary really cost my employer?
- Considerably more than the gross figure. On top of the employer's social insurance contributions come the family burden equalisation fund contribution, its surcharge, municipal tax and the employee provision fund, among others. The calculator shows total employer cost separately.
Sources and further reading
- EStG 1988 im RIS The Income Tax Act as currently in force – the scale in § 33, special payments in § 67, the Familienbonus Plus in § 33(3a).
- Bundesministerium für Finanzen Wage tax tables, forms and the official guidance on payroll accounting.
- Österreichische Gesundheitskasse Contribution rates, the contribution ceiling and the marginal earnings threshold for the current year.
- Arbeiterkammer The Chamber of Labour explains every line of an Austrian payslip; its figures serve as the cross-check for this calculator.
- Wirtschaftskammer Österreich Employee contribution rules and the full breakdown of employer on-costs.
- oesterreich.gv.at The official portal on tax and finance, including guidance on the annual employee tax assessment.
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