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ATNormas oficiales, modeladas

Impuestos del autónomo en Austria (2026).

Un autónomo que gana 60.000 € al año en Austria se queda entre 33.495 EUR y 42.334 EUR según el régimen; la mejor opción es «Basispauschalierung — basic flat-rate expenses (15%)», con una carga efectiva del 29.4%. Abajo, 4 regímenes, cada uno calculado a partir de las normas oficiales.

Verificado

4 regímenes · 7 registros de fuentes · cada resultado sigue las normas publicadas del régimen

AT · 2026

01

Con 60 000 € al año

Una vista comparable de todos los regímenes a los que se puede acceder, antes de las normas completas.

  1. 01Basispauschalierung — basic flat-rate expenses (15%)Mejor resultado con estos ingresosIngreso neto42.334 EURCarga efectiva29.4%
  2. 02Einkommensteuer — self-employment, actual expenses (income tax + SVS)Ingreso neto37.578 EURCarga efectiva37.4%
  3. 03GmbH — 23% corporate tax + 27.5% dividend (KESt)Ingreso neto33.495 EURCarga efectiva44.2%

Perfil de referencia: autónomo · 60 000 € de ingresos brutos anuales · sin gastos deducibles · residencia fiscal el año completo.

Normas completas

Por dentro de cada régimen fiscal

01activoAutónomo

Basispauschalierung — basic flat-rate expenses (15%)

Carga efectiva con 60 000 €

29.4%

Lo que pagas

  • Lump-sum operating expenses (Basispauschalierung, 15%) — 15% of revenue (una deducción que reduce la base imponible, no un pago)
  • Gewinnfreibetrag (Grundfreibetrag 15%) — 15% of profit (una deducción que reduce la base imponible, no un pago)
  • SVS social insurance (pension 18.5% + health 6.8% + provision 1.53%) — 26.8% of profit (min 1,774, max 26,030/year)
  • SVS accident insurance (fixed) — fixed 12.96 per month (deductible from profit)
  • 05
    Income tax (Einkommensteuer 2026)

    Escala progresiva · base: beneficio anual · reducción 13.539 EUR

    beneficio anual · EURTipo
    ≤ 845320%
    8453–22.91930%
    22.919–56.82640%
    beneficio anual · EURTipo
    56.826–91.32048%
    91.320–986.46150%
    > 986.46155%

Requisitos de acceso

  • Límite de ingresos 420.000 EUR/year
  • Actividades: it-services, consulting, most-independent-activities
  • Exige residencia fiscal
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR23.596 EUR21.3%
60.000 EUR42.334 EUR29.4%
120.000 EUR73.981 EUR38.3%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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.

02activoAutónomo

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

Carga efectiva con 60 000 €

37.4%

Lo que pagas

  • Gewinnfreibetrag (Grundfreibetrag 15%) — 15% of profit (una deducción que reduce la base imponible, no un pago)
  • SVS social insurance (pension 18.5% + health 6.8% + provision 1.53%) — 26.8% of profit (min 1,774, max 26,030/year)
  • SVS accident insurance (fixed) — fixed 12.96 per month (deductible from profit)
  • 04
    Income tax (Einkommensteuer 2026)

    Escala progresiva · base: beneficio anual · reducción 13.539 EUR

    beneficio anual · EURTipo
    ≤ 845320%
    8453–22.91930%
    22.919–56.82640%
    beneficio anual · EURTipo
    56.826–91.32048%
    91.320–986.46150%
    > 986.46155%

Requisitos de acceso

  • Actividades: it-services, consulting, liberal-professions, most-independent-activities
  • Exige residencia fiscal
  • 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).

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR22.010 EUR26.6%
60.000 EUR37.578 EUR37.4%
120.000 EUR65.341 EUR45.5%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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).

03activoSociedad

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

Carga efectiva con 60 000 €

44.2%

Lo que pagas

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

Requisitos de acceso

  • Actividades: it-services, consulting, most-activities
  • Exige residencia fiscal
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR16.748 EUR44.2%
60.000 EUR33.495 EUR44.2%
120.000 EUR66.990 EUR44.2%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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.

04activoAutónomo

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

Carga efectiva con 60 000 €

—

Lo que pagas

  • Lump-sum operating expenses (Kleinunternehmerpauschalierung, 20% services) — 20% of revenue (una deducción que reduce la base imponible, no un pago)
  • Gewinnfreibetrag (Grundfreibetrag 15%) — 15% of profit (una deducción que reduce la base imponible, no un pago)
  • SVS social insurance (pension 18.5% + health 6.8% + provision 1.53%) — 26.8% of profit (min 1,774, max 26,030/year)
  • SVS accident insurance (fixed) — fixed 12.96 per month (deductible from profit)
  • 05
    Income tax (Einkommensteuer 2026)

    Escala progresiva · base: beneficio anual · reducción 13.539 EUR

    beneficio anual · EURTipo
    ≤ 845320%
    8453–22.91930%
    22.919–56.82640%
    beneficio anual · EURTipo
    56.826–91.32048%
    91.320–986.46150%
    > 986.46155%

Requisitos de acceso

  • Límite de ingresos 55.000 EUR/year
  • Actividades: it-services, consulting
  • Exige residencia fiscal
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR24.125 EUR19.6%
60.000 EURsupera el límite de ingresos—
120.000 EURsupera el límite de ingresos—

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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

Prueba con tus propias cifras

Cambia ingresos, moneda y gastos para recalcular todos los regímenes activos de Austria.

calculadora completa
  1. 1 Basispauschalierung — basic flat-rate expenses (15%)
    42.334 EURneto/año
    29.4 % de carga
  2. 2 Einkommensteuer — self-employment, actual expenses (income tax + SVS)
    37.578 EURneto/año
    37.4 % de carga
  3. 3 GmbH — 23% corporate tax + 27.5% dividend (KESt)
    33.495 EURneto/año
    44.2 % de carga
  4. 4 Kleinunternehmerpauschalierung — small-business flat-rate expenses (services 20%)supera el límite de ingresos
    43.310 EURneto/año
    27.8 % de carga