Austria self-employed net income calculator (Neue Selbständige)
Your net income as an Austrian self-employed person is profit minus SVS contributions of about 26.83% on a base that is floored and capped, plus a flat accident premium, and then income tax on what remains.
Worked example: with Annual profit after expenses of 50,000, this model computes Net income / year 30,407.72. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How neue selbständige in Austria is calculated
The SVS contribution is the part that dominates an Austrian freelancer’s first years and the part that behaves least like a tax. It is charged on a base with both a floor and a ceiling: below the insurance threshold you still pay on the minimum base, and above 97,020 EUR of profit contributions stop growing entirely, so the marginal cost of the next euro drops sharply at the top.
It is also charged in arrears. Contributions in the early years are provisional, computed from an estimate, and reconciled once the tax assessment lands — which is how a profitable third year produces a large unexpected demand. Because contributions are deductible, the income tax is computed on profit after them, so the two charges interact rather than simply adding up.
Worked example
| Annual profit after expenses (EUR) | 50000 |
|---|---|
| Svs Base ✓ | 50000 |
| SVS contributions ✓ | 13570.4 |
| Taxable Income ✓ | 36429.6 |
| Income tax ✓ | 6021.88 |
| Net income / year ✓ | 30407.72 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much do SVS contributions cost on 50,000 EUR of profit?
About 13,570 EUR — 26.83% of profit plus the 155.40 EUR accident premium. They are deductible, so the income tax is then computed on roughly 36,430 EUR.
What happens above 97,020 EUR of profit?
Contributions stop rising. The maximum contribution base caps them, so every euro of profit above it carries income tax but no further SVS, which makes the marginal burden fall at exactly the point most systems raise it.
What is the Gewinnfreibetrag?
An automatic profit allowance that reduces the taxable amount for the self-employed. It is a real reduction and this model does not apply it, so the tax shown here is higher than the tax actually assessed.
Sources
- WKO — Beitragswesen Selbständige 2026: Sätze und Beitragsgrundlagen · checked 2026-08-22
- WKO — Einkommen-/Körperschaftsteuer 2026: Tarifstufen · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 3 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 3 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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