Austria self-employed net income calculator 2026

How this is calculated

1. The provisional GSVG contribution base is the statutory minimum of €551.10 per month during the first three years of business; from year four onward it is the 2023 net taxable income multiplied by the SVS adjustment factor of 1.181, clamped between €551.10 and €8,085 per month.
2. Annual GSVG social insurance contributions are: health insurance (KV) at 6.8%, pension insurance (PV) at 18.5% — or 20% under FSVG for liberal professions such as doctors and lawyers — accident insurance (UV) at a fixed €155.52 per year (€12.96 per month), and the severance provision (Selbständigenvorsorge / SVP) at 1.53%; all contributions are deductible as operating expenses.
3. Taxable profit before the Gewinnfreibetrag is annual revenue less operating expenses (choose one method: actual expenses, flat-rate Basispauschalierung at 15% up to €63,000 or 6% up to €25,200 for advisory and creative activities, or KU-Pauschalierung for goods at 45% up to €24,750 or services at 20% up to €11,000) and less GSVG contributions.
4. The Gewinnfreibetrag (GFB) profit exemption is automatically 15% of profit up to €33,000 (maximum €4,950, Grundfreibetrag) with no investment required; with qualifying fixed-asset or securities investment in the same year, investment-linked tranches of 13%, 7%, and 4.5% can raise the total GFB to up to €46,400.
5. Income tax on taxable income (profit minus GFB) uses the same seven-bracket progressive tariff as for employees; the Verkehrsabsetzbetrag is not available to the self-employed, but Familienbonus Plus, AVAB/AEAB, and Unterhaltsabsetzbetrag apply.
6. Net income is annual revenue minus total GSVG contributions minus income tax.