Monthly profit
≈ 40.000 € turnover per year
Annual turnover · 40.000 €
0100k200k
Net turnover — every invoice you issue in a year, excluding VAT. Enter an average month and we'll do the year.
Family status
Children and family status cut the tax itself: Familienbonus Plus €2,000 per child under 18 (€700 for 18+), plus AVAB/AEAB for sole earners and single parents.
Children under 180
Children 18+0
Expenses
Expenses reduce the profit your tax is calculated on. Austria allows two routes: a flat percentage of turnover with no receipts at all (Pauschalierung), or your actual receipted costs (EAR).
Basis flat rate 15% (§17 (1) EStG) — the default for all other activities. Expenses = 15% of turnover, max €63,000. Turnover limit €420,000; available even if you are VAT-registered.
SVS
SVS — compulsory social insurance for the self-employed: pension (PV 18.5%), health (KV 6.8%), self-employed provision 1.53% and accident cover (UV €155.40/yr). Contributions are fully tax-deductible.
Contributions on actual profit: minimum base €6,613.20/yr, maximum €97,020. Quarterly advances (28.02 · 31.05 · 31.08 · 30.11); the SVS re-assesses the year once your tax assessment arrives.
VAT
VAT doesn't change your net income — you collect it for the state and pass it on via the UVA. The rate only tells you what to put on invoices.
The Kleinunternehmer exemption applies automatically (≤ €55,000 → no VAT). The 0% button is for exports, regardless of turnover.
Your net income in 2026
24.812 €
Basis flat rate
SVSTaxNet
Net turnover40.000 €
All your invoices for the year, excluding VAT.
VAT — Kleinunternehmer exemption (≤ €55,000)0 €
Flat-rate expenses (15%)−6.000 €
Flat-rate expenses — no receipts needed.
SVS contributions−7.282 €
Social contributions on profit — and a deduction from the tax base.
Income tax−1.906 €
Progressive scale: 0% up to €13,539, then 20 / 30 / 40 / 48 / 50%.
Net income24.812 €
Turnover − expenses − SVS − tax + credits.
How the tax is built
Basic allowance 15%−4.008 €
Taxable base22.710 €
Tariff tax §331.906 €
Assessed tax1.906 €
This derives the tax itself, not cash flows — only the “Tax” line feeds the total above.
What this means for you
SVS back-payment of about 5,352 € expected. Provisional contributions are below the actual ones. Set aside 446 € a month.
SVS contributions — two numbers
Invoiced now160,81 €per month · 1.930 € / year
After year end606,83 €per month · 7.282 € / year
Years 1–3: SVS invoices the minimum base · Health insurance is not recalculated (new business)
Expected back-payment+5.352 €
Set aside 446 € a month · in 4 instalments
"What they invoice now" are the provisional contributions under the rules of your year of activity. "After year end" is the estimate from actual profit. The difference is the future back-payment.
Preliminary estimate. The final figure is set by the tax office assessment or your tax advisor.
Indicative calculation · 2026 rates · Wenexus Consulting GmbH, Wien
Legal basis
Rates verified on
- SVS contributions: pension and health insurance — § 27 Abs 1a und Abs 2 GSVG
- Selbständigenvorsorge (1.53 %) — § 52 Abs 1 BMSVG
- Accident insurance, amount for 2026 — § 74 Abs 1 Z 1 ASVG (Betrag 2026: BGBl. II Nr. 263/2025)
- Basispauschalierung and Kleinunternehmerpauschalierung — § 17 EStG 1988
- Income tax brackets, Familienbonus Plus, AVAB — § 33 EStG 1988
- Kleinunternehmer threshold for VAT — § 6 Abs 1 Z 27 UStG 1994
Social insurance rates are shown as the INSURED PERSON'S SHARE: 18.5 % pension and 6.8 % health insurance. The full contribution rates are 22.8 % and 7.65 %; the difference is borne by the federal budget (§ 27 Abs 1a Z 2 and Abs 2 Z 2 GSVG). That is why our figures are lower than tables quoting the full rate.
The provisions were verified in RIS, Austria's official legal database. Each link points to the specific version of the paragraph.