Austria — Einzelunternehmen (Pauschalierung & SVS) Calculator 2026
Model 2026 Austrian sole-proprietor net income under Kleinunternehmerpauschalierung (≤55,000 €) and Basispauschalierung (≤320,000 €), including SVS social insurance, 15% Grundfreibetrag, and inflation-indexed ESt brackets.
- Flat-Expense Schemes: Kleinunternehmerpauschalierung up to 55,000 €/yr (0% USt + 20% flat expenses for services / 45% for goods); Basispauschalierung up to 320,000 €/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 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 €/yr per child) and AVAB single-earner credit.
| Gross Revenue (Yr) | Net Take-Home (Yr) | Net (Mo) | Income Tax (Yr) | Social & Health (Yr) | Effective Burden |
|---|---|---|---|---|---|
| 30,000.00 € | 23,163.05 € | 1,930.25 €/mo | 252.91 € | 6,584.04 € | 22.8% |
| 60,000.00 € | 38,778.13 € | 3,231.51 €/mo | 5,944.91 € | 15,276.96 € | 35.4% |
| 85,000.00 € | 50,623.59 € | 4,218.63 €/mo | 12,794.40 € | 21,582.01 € | 40.4% |
| 100,000.00 € | 57,713.78 € | 4,809.47 €/mo | 16,921.18 € | 25,365.04 € | 42.3% |
| 120,000.00 € | 68,802.84 € | 5,733.57 €/mo | 25,021.85 € | 26,175.31 € | 42.7% |