Austria (Einzelunternehmen) vs. Slovenia (Normiranec S.P.) — 2026 Tax Comparison
Compare 2026 net income, flat-expense deductions, social insurance (SVS vs. ZPIZ/ZZZS), and family tax credits between Austria and Slovenia.
- Low-to-Mid Revenue (≤35,000 €) & Families: Austria’s 0% tax bracket (up to 13,539 €), 15% Grundfreibetrag, 20% Kleinunternehmerpauschalierung, and 2,000 €/child Familienbonus Plus make Austria highly competitive for lower revenues and parents.
- Mid-to-High Revenue (50,000 €–120,000 €): Slovenia’s 80% Normiranec flat-expense deduction (up to 60k € ZPZR / 85k € ZIURS) and 20% flat tax beat Austria’s 40%–48% progressive ESt brackets.
- Above 120,000 €–150,000 €: Slovenia’s Normiranec regime hits its statutory exit cap and 35% top bracket, while Austria’s SVS social contributions cap out at a 97,020 €/yr maximum base.
| Gross Revenue (Yr) | Austria Net (Burden) | Slovenia Net (Burden) | Austria vs. Slovenia |
|---|---|---|---|
| 30,000.00 € | 23,163.05 € (22.8%) | 20,987.52 € (30.0%) | +2,175.53 € |
| 60,000.00 € | 38,778.13 € (35.4%) | 49,787.52 € (17.0%) | -11,009.39 € |
| 85,000.00 € | 50,623.59 € (40.4%) | 73,585.92 € (13.4%) | -22,962.33 € |
| 100,000.00 € | 57,713.78 € (42.3%) | 86,691.12 € (13.3%) | -28,977.34 € |
| 120,000.00 € | 68,802.84 € (42.7%) | 102,901.28 € (14.2%) | -34,098.44 € |