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SettleMetric

ATOfficial rules, modeled

Freelancer taxes in Austria (2026).

A freelancer earning €60,000 a year in Austria keeps between 33,495 EUR and 42,334 EUR depending on the scheme — the best option is "Basispauschalierung — basic flat-rate expenses (15%)" at an effective burden of 29.4%. 4 schemes below, each computed from official rules.

VerifiedUpdated

4 schemes · 7 source records · every result follows the published scheme rules

AT · 2026

01

At €60,000 a year

A like-for-like view of every eligible scheme before the full rules below.

  1. 01Basispauschalierung — basic flat-rate expenses (15%)Best result at this incomeNet income42,334 EUREffective burden29.4%
  2. 02Einkommensteuer — self-employment, actual expenses (income tax + SVS)Net income37,578 EUREffective burden37.4%
  3. 03GmbH — 23% corporate tax + 27.5% dividend (KESt)Net income33,495 EUREffective burden44.2%

Reference profile: self-employed · €60,000 annual gross income · no deductible expenses · full-year tax residency.

Full rules

Inside each tax scheme

01activeSole proprietor

Basispauschalierung — basic flat-rate expenses (15%)

Effective burden at €60k

29.4%

What you pay

  • Lump-sum operating expenses (Basispauschalierung, 15%) — 15% of revenue (deductible from profit) (a deduction that lowers the tax base, not a payment)
  • Gewinnfreibetrag (Grundfreibetrag 15%) — 15% of profit (deductible from profit) (a deduction that lowers the tax base, not a payment)
  • SVS social insurance (pension 18.5% + health 6.8% + provision 1.53%) — 26.8% of profit (min 1,774, max 26,030/year) (deductible from profit)
  • SVS accident insurance (fixed) — fixed 12.96 per month (deductible from profit)
  • 05
    Income tax (Einkommensteuer 2026)

    Progressive scale · base: annual profit · allowance 13,539 EUR

    Annual profit · EURRate
    ≤ 8,45320%
    8,453–22,91930%
    22,919–56,82640%
    Annual profit · EURRate
    56,826–91,32048%
    91,320–986,46150%
    > 986,46155%

Eligibility

  • Revenue cap 420,000 EUR/year
  • Activities: it-services, consulting, most-independent-activities
  • Requires tax residency
  • The general expense lump-sum available up to €420,000 revenue (2026): 15% of revenue as operating expenses, capped €63,000. A reduced 6% rate (cap €25,200) applies to certain professions incl. technical/commercial consulting — IT consulting may qualify, which would raise the taxable profit and the burden vs. the 15% modeled here; the conservative 15% standard is used. SVS and the Grundfreibetrag are deducted on top.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR23,596 EUR21.3%
60,000 EUR42,334 EUR29.4%
120,000 EUR73,981 EUR38.3%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

Standard 15% lump-sum (cap €63,000), revenue limit €420,000 for 2026 (was 12% / €220,000 before the 2025 reform). The Grundfreibetrag/SVS circularity is exact here because profit clears €33,000 at these incomes (the €4,950 cap binds). If IT consulting is classed under the reduced 6% profession rate, taxable profit and burden would be higher than modeled. Not modeled: the first-three-years provisional SVS basis and DTA relief.

02activeSole proprietor

Einkommensteuer — self-employment, actual expenses (income tax + SVS)

Effective burden at €60k

37.4%

What you pay

  • Gewinnfreibetrag (Grundfreibetrag 15%) — 15% of profit (deductible from profit) (a deduction that lowers the tax base, not a payment)
  • SVS social insurance (pension 18.5% + health 6.8% + provision 1.53%) — 26.8% of profit (min 1,774, max 26,030/year) (deductible from profit)
  • SVS accident insurance (fixed) — fixed 12.96 per month (deductible from profit)
  • 04
    Income tax (Einkommensteuer 2026)

    Progressive scale · base: annual profit · allowance 13,539 EUR

    Annual profit · EURRate
    ≤ 8,45320%
    8,453–22,91930%
    22,919–56,82640%
    Annual profit · EURRate
    56,826–91,32048%
    91,320–986,46150%
    > 986,46155%

Eligibility

  • Activities: it-services, consulting, liberal-professions, most-independent-activities
  • Requires tax residency
  • The baseline route for a freelancer (Neue Selbständige — no trade licence needed for IT/consulting; Gewerbetreibende for licensed trades). Profit = revenue − actual business expenses; taxed under the progressive Einkommensteuer after the Gewinnfreibetrag, on top of SVS (GSVG) social insurance. Use the expense slider for real costs; the examples assume zero expenses (the maximum-tax case).

Net income examples

Gross/yearNet/yearBurden
30,000 EUR22,010 EUR26.6%
60,000 EUR37,578 EUR37.4%
120,000 EUR65,341 EUR45.5%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

Combined SVS (GSVG) rate 26.83% = pension 18.5% + health 6.8% + self-employment provision 1.53%, on the contribution base (min €6,613.20/yr, ceiling €97,020/yr) which equals the profit before SVS with the prescribed contributions added back; accident insurance is a fixed €12.96/mo. The Grundfreibetrag (15% of profit, max €4,950) reduces BOTH the income-tax base and the SVS base — a mild circularity (each reduces the other's base); the engine applies the Grundfreibetrag first, which is exact once profit clears €33,000 (where the €4,950 cap binds) and understates SVS by at most ~€230 below it. NOT modeled: the provisional first-three-years basis (contributions run on the minimum base then retro-assessed), the exact Selbständigenvorsorge/accident add-back nuance, DTA relief, and church tax. Actual business expenses lower the tax and SVS base via the expense slider (examples assume none).

03activeCompany

GmbH — 23% corporate tax + 27.5% dividend (KESt)

Effective burden at €60k

44.2%

What you pay

  • Corporate income tax (Körperschaftsteuer 23%, min €500) — 23% of profit (min 500/year) (deductible from profit)
  • Dividend withholding tax (KESt 27.5%) — 27.5% of profit

Eligibility

  • Activities: it-services, consulting, most-activities
  • Requires tax residency
  • Company route: a GmbH (min share capital €10,000) pays 23% Körperschaftsteuer on profit, then 27.5% KESt when after-tax profit is distributed as a dividend to the owner. Modeled as the full chain to the owner's pocket assuming all profit is distributed.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR16,748 EUR44.2%
60,000 EUR33,495 EUR44.2%
120,000 EUR66,990 EUR44.2%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

Models the full chain assuming all after-tax profit is distributed as dividends: 23% corporate tax then 27.5% KESt ≈ 44.2% combined on distributed profit. NOT modeled and materially favourable in practice: paying the owner a managing-director salary (Geschäftsführerbezug) shifts income into the progressive scale with the Grundfreibetrag, usually lowering total tax — so this all-dividends figure is a pessimistic upper bound. Also not modeled: the owner's compulsory GSVG social insurance as a >25% managing partner, the €500 minimum corporate tax in loss years (creditable later), accounting/formation costs, and VAT.

04activeSole proprietor

Kleinunternehmerpauschalierung — small-business flat-rate expenses (services 20%)

Effective burden at €60k

—

What you pay

  • Lump-sum operating expenses (Kleinunternehmerpauschalierung, 20% services) — 20% of revenue (deductible from profit) (a deduction that lowers the tax base, not a payment)
  • Gewinnfreibetrag (Grundfreibetrag 15%) — 15% of profit (deductible from profit) (a deduction that lowers the tax base, not a payment)
  • SVS social insurance (pension 18.5% + health 6.8% + provision 1.53%) — 26.8% of profit (min 1,774, max 26,030/year) (deductible from profit)
  • SVS accident insurance (fixed) — fixed 12.96 per month (deductible from profit)
  • 05
    Income tax (Einkommensteuer 2026)

    Progressive scale · base: annual profit · allowance 13,539 EUR

    Annual profit · EURRate
    ≤ 8,45320%
    8,453–22,91930%
    22,919–56,82640%
    Annual profit · EURRate
    56,826–91,32048%
    91,320–986,46150%
    > 986,46155%

Eligibility

  • Revenue cap 55,000 EUR/year
  • Activities: it-services, consulting
  • Requires tax residency
  • Simplified income-tax regime for small businesses under the VAT Kleinunternehmer threshold (€55,000 gross from 2025, with a one-time 10% same-year tolerance). Operating expenses are a lump sum: 20% of revenue for services (IT/consulting), capped €11,000 (45% / cap €24,750 for production/trade). SVS contributions and the Grundfreibetrag are still deducted on top of the lump sum.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR24,125 EUR19.6%
60,000 EURover income cap—
120,000 EURover income cap—

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

Services rate 20% (cap €11,000) applies to IT/consulting; production/trade uses 45% (cap €24,750). On top of the lump sum you still deduct the actual SVS contributions and the Grundfreibetrag. Because a small business's profit is usually below €33,000, the Grundfreibetrag/SVS circularity (each reduces the other's base) is not fully resolvable in one pass; the engine applies the Grundfreibetrag first, which matches the exact statutory calc within ~1.5% at these incomes. SVS min contribution base €6,613.20/yr. Not modeled: the VAT-exemption cash-flow effect, the first-three-years provisional SVS basis, and DTA relief.

02

Try your own numbers

Change income, currency and expenses to recalculate every active scheme for Austria.

full calculator
  1. 1 Basispauschalierung — basic flat-rate expenses (15%)
    42,334 EURnet/year
    29.4% burden
  2. 2 Einkommensteuer — self-employment, actual expenses (income tax + SVS)
    37,578 EURnet/year
    37.4% burden
  3. 3 GmbH — 23% corporate tax + 27.5% dividend (KESt)
    33,495 EURnet/year
    44.2% burden
  4. 4 Kleinunternehmerpauschalierung — small-business flat-rate expenses (services 20%)over income cap
    43,310 EURnet/year
    27.8% burden