Self-Employed Calculator Austria 2026
What's left of your profit? Calculate SVS contributions (GSVG), income tax on the 2026 tariff and the profit allowance – for trade businesses and new self-employed.
From profit to net (per year)
| Item | Amount |
|---|---|
| Profit before SVS & tax | – |
| SVS contribution base | – |
| SVS health insurance (6.8%) | – |
| SVS pension insurance (18.5%) | – |
| SVS self-employed provision (1.53%) | – |
| SVS accident insurance (fixed) | – |
| SVS contributions total | – |
| Profit after SVS | – |
| Profit allowance (basic allowance) | – |
| Taxable income | – |
| Familienbonus Plus | – |
| Income tax | – |
| Net per year | – |
| Ø net per month | – |
Burden at a glance
| SVS contributions as % of profit | – |
| Income tax as % of profit | – |
| Total burden | – |
| Marginal tax rate | – |
Note: An estimate for orientation, not tax advice. It models compulsory insurance under the GSVG (SVS) with health 6.8%, pension 18.5%, self-employed provision 1.53% and a fixed accident insurance, between the minimum (€6,613.20/year) and maximum contribution base (€97,020/year), plus income tax on the 2026 tariff with the basic profit allowance. Not included: VAT, the investment-based profit allowance, special expenses, lump-sum taxation, the reduced provisional contribution base in the first three years, the insurance threshold for new self-employed, and separate chamber systems (doctors, lawyers, civil engineers). All figures without guarantee.
What's left of your profit as a self-employed person in Austria?
Unlike employees there is no "gross": the starting point is the profit (revenue minus business expenses). From it come the SVS contributions and income tax. The SVS contributions are themselves business expenses and so reduce taxable income.
SVS contributions 2026 (GSVG)
| Contribution | Rate |
|---|---|
| Pension insurance | 18.5% |
| Health insurance | 6.8% |
| Self-employed provision | 1.53% |
| Accident insurance | €155.40 / year (fixed) |
2026 minimum contribution base: €551.10 per month (€6,613.20/year). Maximum contribution base: €8,085 per month (€97,020/year). The contribution base is the profit plus the prescribed health/pension contributions – i.e. the profit before deducting the SVS contributions.
Income tax and the profit allowance
Income tax follows the general 2026 tariff (0% up to €13,539, then 20 / 30 / 40 / 48 / 50 / 55%). Before taxation the profit allowance is deducted: the basic allowance of 15% of profit (up to €33,000 of profit, so at most €4,950) applies without any investment. There is no traffic tax credit as there is for employees.
Sources: SVS "Contribution rates and contribution bases 2026", WKO "Commercial social insurance contributions", § 33 Income Tax Act (2026 tariff), § 10 Income Tax Act (profit allowance).
Frequently asked questions
- Why is the SVS contribution base higher than my profit?
- Because it is the profit plus the health and pension contributions charged in the same year – that is, profit before deducting SVS contributions. It is therefore regularly higher than the profit shown in your cash-basis accounts.
- What happens in the first years after starting up?
- For the first calendar years the SVS charges provisional contributions on the minimum base. Once your income tax assessment arrives, contributions are recalculated on actual profit. That back payment catches many founders out – set aside the difference between the provisional and the final contribution from the start.
- What is the profit allowance?
- A deduction from profit before income tax is calculated. The basic allowance of 15% applies up to a profit of €33,000 with no investment required, so at most €4,950. Above that there is an investment-linked profit allowance which requires qualifying investments – the calculator does not model that one.
- When do I have to charge VAT?
- The small business exemption ends at an annual turnover of €55,000. VAT is irrelevant to this calculator, which starts from profit: VAT is a pass-through item and raises neither profit nor the contribution base.
- Do I pay more in contributions as a self-employed person?
- At first glance yes, because you carry the full SVS contribution while an employer pays roughly half for an employee. Compared against true total employer cost the difference shrinks considerably. What you do lose is the 13th and 14th salary and with it the preferential taxation of special payments.
Sources and further reading
- Sozialversicherung der Selbständigen Contribution rates, the minimum and maximum contribution base, and the SVS contribution calculator.
- EStG 1988 im RIS The tax scale in § 33 and the profit allowance in § 10, in full.
- Wirtschaftskammer Österreich Commercial social insurance, the chamber levy and the duties of trade licence holders.
- Unternehmensserviceportal The single government gateway for businesses: FinanzOnline, VAT and statutory filings.
- Bundesministerium für Finanzen Income tax returns, advance payments and the small business exemption.
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