{
  "$comment": "Machine-readable companion to https://valem.run/calculators/austria/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/austria/self-employed",
  "dataUrl": "https://valem.run/calculators/austria/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Austria neue selbständige model by Valem (https://valem.run/calculators/austria/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/austria/self-employed/verify",
  "country": "austria",
  "countryName": "Austria",
  "formula": "self-employed",
  "formulaName": "Neue Selbständige",
  "title": "SVS & Steuer — Austria Freelancer Calculator",
  "answer": "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.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 3 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 3,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "WKO — Beitragswesen Selbständige 2026: Sätze und Beitragsgrundlagen",
      "url": "https://www.wko.at/entlohnung/beitragswesen-selbstaendige-2026",
      "checked": "2026-08-22"
    },
    {
      "label": "WKO — Einkommen-/Körperschaftsteuer 2026: Tarifstufen",
      "url": "https://www.wko.at/steuern/einkommen-koerperschaftsteuer-2026",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualProfit",
      "type": "number",
      "label": "Annual profit after expenses (EUR)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "svsBase",
      "type": "number",
      "formula": "$round($min([$max([annualProfit, $const.svsMinBase]), $const.svsMaxBase]), 2)"
    },
    {
      "name": "svsContributions",
      "type": "number",
      "label": "SVS contributions",
      "format": "number",
      "formula": "$round(svsBase * $const.svsRate + $const.accidentPremium, 2)"
    },
    {
      "name": "taxableIncome",
      "type": "number",
      "formula": "$round($max([0, annualProfit - svsContributions]), 2)"
    },
    {
      "name": "incomeTax",
      "type": "number",
      "label": "Income tax",
      "format": "number",
      "formula": "($t := taxableIncome; $round($const.r2 * $max([0, $min([$t, $const.b2]) - $const.b1]) + $const.r3 * $max([0, $min([$t, $const.b3]) - $const.b2]) + $const.r4 * $max([0, $min([$t, $const.b4]) - $const.b3]) + $const.r5 * $max([0, $min([$t, $const.b5]) - $const.b4]) + $const.r6 * $max([0, $min([$t, $const.b6]) - $const.b5]) + $const.r7 * $max([0, $t - $const.b6]), 2))"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year",
      "format": "number",
      "formula": "$round($max([0, annualProfit - svsContributions - incomeTax]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "50,000 EUR profit — a typical full-time freelancer",
      "given": {
        "annualProfit": 50000
      },
      "expect": {
        "svsBase": 50000,
        "svsContributions": 13570.4,
        "taxableIncome": 36429.6,
        "incomeTax": 6021.88,
        "netIncome": 30407.72
      }
    },
    {
      "description": "20,000 EUR profit — part-time",
      "given": {
        "annualProfit": 20000
      },
      "expect": {
        "svsBase": 20000,
        "svsContributions": 5521.4,
        "taxableIncome": 14478.6,
        "incomeTax": 187.92,
        "netIncome": 14290.68
      }
    },
    {
      "description": "150,000 EUR profit — above the maximum contribution base",
      "given": {
        "annualProfit": 150000
      },
      "expect": {
        "svsBase": 97020,
        "svsContributions": 26185.87,
        "taxableIncome": 123814.13,
        "incomeTax": 45627.88,
        "netIncome": 78186.25
      }
    }
  ],
  "spec": {
    "id": "self-employed-austria",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualProfit": {
          "type": "number",
          "minimum": 0
        },
        "svsBase": {
          "type": "number",
          "readOnly": true
        },
        "svsContributions": {
          "type": "number",
          "readOnly": true
        },
        "taxableIncome": {
          "type": "number",
          "readOnly": true
        },
        "incomeTax": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualProfit"
      ]
    },
    "constants": {
      "svsRate": 0.2683,
      "svsMinBase": 6613.2,
      "svsMaxBase": 97020,
      "accidentPremium": 155.4,
      "b1": 13539,
      "b2": 21992,
      "b3": 36458,
      "b4": 70365,
      "b5": 104859,
      "b6": 1000000,
      "r2": 0.2,
      "r3": 0.3,
      "r4": 0.4,
      "r5": 0.48,
      "r6": 0.5,
      "r7": 0.55
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualProfit\": 50000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.svsBase",
        "expr": "$round($min([$max([annualProfit, $const.svsMinBase]), $const.svsMaxBase]), 2)"
      },
      {
        "path": "$.svsContributions",
        "expr": "$round(svsBase * $const.svsRate + $const.accidentPremium, 2)"
      },
      {
        "path": "$.taxableIncome",
        "expr": "$round($max([0, annualProfit - svsContributions]), 2)"
      },
      {
        "path": "$.incomeTax",
        "expr": "($t := taxableIncome; $round($const.r2 * $max([0, $min([$t, $const.b2]) - $const.b1]) + $const.r3 * $max([0, $min([$t, $const.b3]) - $const.b2]) + $const.r4 * $max([0, $min([$t, $const.b4]) - $const.b3]) + $const.r5 * $max([0, $min([$t, $const.b5]) - $const.b4]) + $const.r6 * $max([0, $min([$t, $const.b6]) - $const.b5]) + $const.r7 * $max([0, $t - $const.b6]), 2))"
      },
      {
        "path": "$.netIncome",
        "expr": "$round($max([0, annualProfit - svsContributions - incomeTax]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "What this model leaves out",
              "text": "'The 26.83% is pension (18.5%), health (6.8%) and self-employment provision (1.53%) added together, charged on a base that is floored at the insurance threshold and capped at the maximum contribution base — so contributions stop growing entirely above 97,020 EUR of profit. What this model leaves out is the Gewinnfreibetrag, the automatic 15% profit allowance on the first tranche of profit, which reduces the taxable amount and is not applied here; the figure shown is therefore lower than the real one. SVS contributions in the first years are provisional and reconciled later. Not tax advice.'"
            },
            {
              "id": "inputField",
              "type": "numericField",
              "label": "Annual profit after expenses (EUR)",
              "bind": "$.annualProfit",
              "placeholder": "50000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netIncomeTile",
                  "type": "statTile",
                  "label": "Net income / year",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "svsContributionsTile",
                  "type": "statTile",
                  "label": "SVS contributions",
                  "bind": "$.svsContributions",
                  "format": "number"
                },
                {
                  "id": "incomeTaxTile",
                  "type": "statTile",
                  "label": "Income tax",
                  "bind": "$.incomeTax",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "WKO — Beitragswesen Selbständige 2026: Sätze und Beitragsgrundlagen",
                  "url": "https://www.wko.at/entlohnung/beitragswesen-selbstaendige-2026",
                  "date": "2026-08-22"
                },
                {
                  "label": "WKO — Einkommen-/Körperschaftsteuer 2026: Tarifstufen",
                  "url": "https://www.wko.at/steuern/einkommen-koerperschaftsteuer-2026",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "50,000 EUR profit — a typical full-time freelancer",
        "given": {
          "$.annualProfit": 50000
        },
        "expect": {
          "$.svsBase": 50000,
          "$.svsContributions": 13570.4,
          "$.taxableIncome": 36429.6,
          "$.incomeTax": 6021.88,
          "$.netIncome": 30407.72
        }
      },
      {
        "description": "20,000 EUR profit — part-time",
        "given": {
          "$.annualProfit": 20000
        },
        "expect": {
          "$.svsBase": 20000,
          "$.svsContributions": 5521.4,
          "$.taxableIncome": 14478.6,
          "$.incomeTax": 187.92,
          "$.netIncome": 14290.68
        }
      },
      {
        "description": "150,000 EUR profit — above the maximum contribution base",
        "given": {
          "$.annualProfit": 150000
        },
        "expect": {
          "$.svsBase": 97020,
          "$.svsContributions": 26185.87,
          "$.taxableIncome": 123814.13,
          "$.incomeTax": 45627.88,
          "$.netIncome": 78186.25
        }
      }
    ]
  }
}