What is Austria’s Kleinunternehmer VAT and flat-expense limit in 2026?

Austria’s harmonized Kleinunternehmer limit is 55,000 € of annual gross turnover (0% VAT / USt), allowing service freelancers to claim 20% flat expenses (up to 11,000 €) and goods traders 45% (up to 24,750 €) without itemized receipts.

How is the 15% Grundfreibetrag (GFB) calculated for Austrian freelancers?

Every Austrian sole proprietor automatically receives a tax-free Grundfreibetrag equal to 15% of profit (after expenses and SVS contributions) on up to 33,000 € of profit—a maximum tax-free deduction of 4,950 €/yr without requiring investment.

How much does Familienbonus Plus reduce Austrian income tax in 2026?

Familienbonus Plus directly reduces calculated income tax (ESt) by up to 2,000.16 €/yr per dependent child under 18, combined with the Alleinverdienerabsetzbetrag (AVAB) when supporting a low-income spouse and at least one child.

Annual Revenue (€)

Austria — Einzelunternehmen (Pauschalierung & SVS) Calculator 2026

Model 2026 Austrian sole-proprietor net income under Kleinunternehmerpauschalierung (≤55,000 €) and Basispauschalierung (≤420,000 €), including SVS social insurance, 15% Grundfreibetrag, and inflation-indexed ESt brackets.

2026 Statutory Benchmark Table & Official FAQ — Austria — Einzelunternehmen (Pauschalierung & SVS) Calculator 2026

Austria — Einzelunternehmen (Pauschalierung & SVS) Calculator 2026

Flat-Expense Schemes: Kleinunternehmerpauschalierung up to 55,000 €/yr (0% USt + 20% flat expenses for services / 45% for goods); Basispauschalierung up to 420,000 €/yr (6% services / 15% goods).
SVS Social Insurance (2026): 18.50% pension (PV) + 6.80% health (KV) + 1.53% self-employed provision (SV) = 26.83% up to 97,020 €/yr cap, plus 12.95 €/mo (155.40 €/yr) accident insurance (UV).
2026 Income Tax & Family Credits: 15% Grundfreibetrag (up to 4,950 €), 0% ESt up to 13,539 €, progressive 20%–55% brackets, plus Familienbonus Plus (2,000.16 €/yr per child) and AVAB single-earner credit.

Austria — Einzelunternehmen (Pauschalierung & SVS) Calculator 2026
Gross Revenue (Yearly)	Net (Yearly)	Net (Monthly)	Income Tax	Social Contributions	Effective Burden
30,000.00 €	23,154.28 €	1,929.52 €/mo	251.12 €	6,594.60 €	22.8%
60,000.00 €	38,770.74 €	3,230.89 €/mo	5,941.74 €	15,287.52 €	35.4%
85,000.00 €	50,617.26 €	4,218.10 €/mo	12,790.17 €	21,592.57 €	40.5%
100,000.00 €	57,707.44 €	4,808.94 €/mo	16,916.96 €	25,375.60 €	42.3%
120,000.00 €	68,797.35 €	5,733.11 €/mo	25,016.78 €	26,185.87 €	42.7%

What is Austria’s Kleinunternehmer VAT and flat-expense limit in 2026?: Austria’s harmonized Kleinunternehmer limit is 55,000 € of annual gross turnover (0% VAT / USt), allowing service freelancers to claim 20% flat expenses (up to 11,000 €) and goods traders 45% (up to 24,750 €) without itemized receipts.
How is the 15% Grundfreibetrag (GFB) calculated for Austrian freelancers?: Every Austrian sole proprietor automatically receives a tax-free Grundfreibetrag equal to 15% of profit (after expenses and SVS contributions) on up to 33,000 € of profit—a maximum tax-free deduction of 4,950 €/yr without requiring investment.
How much does Familienbonus Plus reduce Austrian income tax in 2026?: Familienbonus Plus directly reduces calculated income tax (ESt) by up to 2,000.16 €/yr per dependent child under 18, combined with the Alleinverdienerabsetzbetrag (AVAB) when supporting a low-income spouse and at least one child.

Official 2026 Statutory Sources & Verification

Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).

BMF — Bundesministerium für Finanzen ↗ SVS — Sozialversicherung der Selbständigen ↗