How the Austria neue selbständige calculator is verified

Inputs

Input	Field	Type
Annual profit after expenses (EUR)	`annualProfit`	number

The formula

Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.

Derived value	Field	Formula (JSONata)
Svs Base	`svsBase`	`$round($min([$max([annualProfit, $const.svsMinBase]), $const.svsMaxBase]), 2)`
SVS contributions	`svsContributions`	`$round(svsBase * $const.svsRate + $const.accidentPremium, 2)`
Taxable Income	`taxableIncome`	`$round($max([0, annualProfit - svsContributions]), 2)`
Income tax	`incomeTax`	`($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 - $const.b6]), 2))`
Net income / year	`netIncome`	`$round($max([0, annualProfit - svsContributions - incomeTax]), 2)`

Rates and thresholds

The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.

Constant	Value
`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

Test vectors (3)

Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.

Case 1 — 50,000 EUR profit — a typical full-time freelancer

given `annualProfit`	50000
expect `svsBase`	50000
expect `svsContributions`	13570.4
expect `taxableIncome`	36429.6
expect `incomeTax`	6021.88
expect `netIncome`	30407.72

Case 2 — 20,000 EUR profit — part-time

given `annualProfit`	20000
expect `svsBase`	20000
expect `svsContributions`	5521.4
expect `taxableIncome`	14478.6
expect `incomeTax`	187.92
expect `netIncome`	14290.68

Case 3 — 150,000 EUR profit — above the maximum contribution base

given `annualProfit`	150000
expect `svsBase`	97020
expect `svsContributions`	26185.87
expect `taxableIncome`	123814.13
expect `incomeTax`	45627.88
expect `netIncome`	78186.25

Sources

WKO — Beitragswesen Selbständige 2026: Sätze und Beitragsgrundlagen · checked 2026-08-22
WKO — Einkommen-/Körperschaftsteuer 2026: Tarifstufen · checked 2026-08-22

Check it yourself — and reuse it

The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.

This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.

← Back to the Austria neue selbständige calculator

Built with Valem — a live, verifiable calculator you can fork and embed.