Are these Austria tax figures official advice?

No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.

Freelancer taxes

Austria self-employed tax calculator 2026

How freelancers are taxed in Austria for the 2026 tax year, built from the same data as the calculator. Every figure below comes with its assumptions and sources: treat them as indicative, not advice.

Updated for the 2026 tax year · reviewed Oct 1, 2026

How freelancer tax works in Austria in 2026

In Austria, Neue Selbständige (new self-employed under GSVG) pay progressive Einkommensteuer (ESt) on profit after Sozialversicherung der Selbständigen (SVS) contributions. For 2026, the ESt scale starts with a 0% band to €13,539, then 20-50% (55% above €1m). SVS charges pension (18.5%), health (6.8%) and Selbständigenvorsorge (1.53%) on a Beitragsgrundlage between the Mindest- and Höchstbeitragsgrundlage, plus a fixed Unfallversicherung.

SVS contributions are Betriebsausgaben and reduce the ESt base. The model applies only the Grundfreibetrag part of the Gewinnfreibetrag (15% of profit up to €33,000, max €4,950); the investment-linked part is not modelled. Basispauschalierung, WKO Kammerumlage and VAT/Kleinunternehmerregelung are outside this calculator.

Key figures from the calculator model

ESt 2026 progressive scale (0/20/30/40/48/50/55%) after Inflationsanpassung (BMF; BGBl. II Nr. 191/2025); Absetzbeträge (Alleinverdiener etc.) not modelled
Neue Selbständige under GSVG/SVS: Pflichtversicherung assumed (Einkünfte above Versicherungsgrenze €6,613.20/year, or Opting-in)
Endgültige Beitragsgrundlage modelled as profit before SV contributions, clamped between Mindestbeitragsgrundlage €6,613.20 and Höchstbeitragsgrundlage €97,020 (SVS: Einkünfte + prescribed PV/KV ≈ profit before SV)
SVS rates 2026: PV 18.5%, KV 6.8%, Selbständigenvorsorge 1.53% of Beitragsgrundlage; UV fixed €12.95/mo (€155.40/year)

Austria freelancer tax regimes

Illustrative calculation for €50,000 gross annual income.

New self-employed person (Neue Selbständige, GSVG, SVS)

Progressive Einkommensteuer (ESt) on profit after SVS contributions (GSVG), plus Grundfreibetrag (Gewinnfreibetrag).

SVS pension insurance (PV 18.5%)	€9,250
SVS health insurance (KV 6.8%)	€3,400
SVS Selbständigenvorsorge (1.53%)	€765
SVS accident insurance (UV)	€155
Gewinnfreibetrag (Grundfreibetrag)	−€4,950
Income tax (ESt)	€4,537
Total tax & contributions	€18,107
Effective rate	36.2%
Net income	€31,893

Assumptions

ESt 2026 progressive scale (0/20/30/40/48/50/55%) after Inflationsanpassung (BMF; BGBl. II Nr. 191/2025); Absetzbeträge (Alleinverdiener etc.) not modelled
Neue Selbständige under GSVG/SVS: Pflichtversicherung assumed (Einkünfte above Versicherungsgrenze €6,613.20/year, or Opting-in)
Endgültige Beitragsgrundlage modelled as profit before SV contributions, clamped between Mindestbeitragsgrundlage €6,613.20 and Höchstbeitragsgrundlage €97,020 (SVS: Einkünfte + prescribed PV/KV ≈ profit before SV)
SVS rates 2026: PV 18.5%, KV 6.8%, Selbständigenvorsorge 1.53% of Beitragsgrundlage; UV fixed €12.95/mo (€155.40/year)
SVS contributions (PV, KV, SeVo, UV) are Betriebsausgaben and reduce the ESt base
Model shows final (nachbemessen) SVS contributions, not provisional minimum-base advances
Jungunternehmerbegünstigung (fixed min KV without Nachbemessung in years 1-2) applies to Gewerbetreibende, not to Neue Selbständige: year of activity does not change SVS here
Gewinnfreibetrag: only Grundfreibetrag 15% of profit up to €33,000 (max €4,950, § 10 EStG); investitionsbedingter Gewinnfreibetrag not modelled
Basispauschalierung not modelled (separate election)
If the activity requires a Gewerbeschein, WKO Kammerumlage / Grundumlage may apply and are not included
VAT and Kleinunternehmerregelung are out of scope
Effective rate is total tax and contributions over gross revenue

Sources

Who it's for

Neue Selbständige (or similar GSVG-insured self-employed) with SVS Pflichtversicherung
Annual GSVG-relevant Einkünfte above the Versicherungsgrenze (€6,613.20 in 2026), or Opting-in below it
Not the Gewerbe / WKO path: Jungunternehmerbegünstigung and Kammerumlage are outside this model

What rate do I need in Austria?

Enter a target take-home and see the gross, day and hourly rate for Austria freelancer regimes.

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Compare across countries

See how Austria compares with other European countries on the same income.

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Net take-home and effective rates for every modelled regime at €30k, €60k and €100k.

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Frequently asked questions

How much tax does a freelancer pay in Austria in 2026?: It depends on the regime. For the main path modelled here: Progressive Einkommensteuer (ESt) on profit after SVS contributions (GSVG), plus Grundfreibetrag (Gewinnfreibetrag). Adjust income in the calculator for a personalised 2026 estimate. Figures are indicative, not advice.
How does New self-employed person (Neue Selbständige, GSVG, SVS) work for freelancers in Austria in 2026?: Progressive Einkommensteuer (ESt) on profit after SVS contributions (GSVG), plus Grundfreibetrag (Gewinnfreibetrag).
Are these Austria tax figures official advice?: No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.

Other countries

This is an indicative calculator for information only, not tax advice. It models the main freelancer regime(s) with the simplifications listed above and uses dated ECB/NBU exchange rates. Verify with a local accountant before making decisions.