The Kindermehrbetrag: cash for parents who pay little tax
When Familienbonus Plus is wasted because you pay almost no wage tax, the tax office pays out the gap up to a fixed amount per child.
The Kindermehrbetrag, literally “child extra amount”, is a refundable payment for parents on low incomes in Austria. If your income tax on the scale, before any credits, is below €700, the tax office pays you the difference up to €700, plus another €700 for each further child (section 33(7) of the Income Tax Act). You qualify if you are entitled to the sole earner or single parent credit, or if your partner also stays below that tax line; in the second case only the parent receiving family allowance gets it. You also need taxable income on at least 30 days of the year, or to have received only childcare allowance, maternity pay (Wochengeld) or care leave allowance all year. For one child the Finance Ministry puts the 2026 income limit at €17,038. A single parent earning €1,400 gross a month has a scale tax of €117.77 and receives €582.23. It is only paid through the annual tax return, never on the payslip.
Kindermehrbetrag for sole earners and single parents
Kindermehrbetrag per year
€582
| Scale tax before credits | €118 |
| Threshold | €700 |
| Paid out via | tax assessment |
Checked by Radif Partners · Editorial policy · Calculation method
Why the Kindermehrbetrag exists
Familienbonus Plus, Austria’s child tax credit, reduces tax but never below zero. Low earners therefore get little or nothing from it. Those parents have the Kindermehrbetrag under section 33(7) of the Income Tax Act: the tax office pays out the difference between the scale tax and €700 per child. According to the government portal oesterreich.gv.at, people with low income receive it instead of Familienbonus Plus under certain conditions, and it can only be granted through the annual tax assessment or income tax return.
The three conditions
- Income or specific benefits: taxable employment or business income on at least 30 days of the calendar year, or nothing but childcare allowance, maternity pay or care leave allowance for the whole year.
- Low tax: your income tax on the scale is below €700 for one child, below €1,400 for two and so on. Children count if you or your partner received family allowance for them for more than six months.
- Family situation: you are entitled to the sole earner or single parent credit, or your partner’s own scale tax is also below the same line. In that second case only the parent receiving family allowance gets the Kindermehrbetrag.
Income limits for 2026
The Finance Ministry translates the tax line into income. Income here is not your gross pay but your annual income after social insurance and work expenses, without holiday and Christmas pay taxed at fixed rates.
| Children | Tax line | Income 2026 up to |
|---|---|---|
| 1 | below €700 | €17,038 |
| 2 | below €1,400 | €20,538 |
| 3 | below €2,100 | €23,356 |
| 4 | below €2,800 | €25,689 |
Worked examples
For several monthly salaries paid 14 times a year, the table shows annual income, scale tax and the resulting Kindermehrbetrag, assuming the other conditions are met.
| Gross per month | Annual income | Scale tax | one child | two children |
|---|---|---|---|---|
| €900 | €9,035 | €0.00 | €700.00 | €1,400.00 |
| €1,200 | €12,091 | €0.00 | €700.00 | €1,400.00 |
| €1,400 | €14,128 | €117.77 | €582.23 | €1,282.23 |
| €1,600 | €16,165 | €525.19 | €174.81 | €874.81 |
| €1,800 | €18,202 | €932.62 | €0.00 | €467.38 |
| €2,000 | €20,239 | €1,340.04 | €0.00 | €59.96 |
At €1,200 gross a month the scale tax is zero and the full amount is paid: €700 for one child. Above that, every euro of tax reduces the supplement by a euro. At €1,800 it is used up for one child, while two children still bring €467.38. A commuter allowance lowers income and can therefore raise the payment.
Step by step: a single parent on €1,400
A single mother works part-time for €1,400 gross, paid 14 times a year. Each regular salary loses €211.68 to social insurance. Twelve regular salaries after social insurance, minus the €132 flat work-expense deduction, give income of €14,127.84. The first €13,539 are tax-free and the rest is taxed at 20.0 %: scale tax €117.77. That is below €700, so the tax office pays €582.23. Holiday and Christmas pay play no part because they are taxed at fixed rates. With two children she would receive €1,282.23.
Kindermehrbetrag for sole earners and single parents
Kindermehrbetrag per year
€582
| Scale tax before credits | €118 |
| Threshold | €700 |
| Paid out via | tax assessment |
How it is paid
You will never see the Kindermehrbetrag on a payslip. It arrives with the assessment notice for your annual tax return, usually in the spring or summer of the following year. Confirm in the return that you meet the conditions, at point 5.2 of form L 1. If you received only tax-free benefits such as childcare allowance and were never required to file, file anyway to get it.
How it combines with other payments
Single parents on low pay often receive more than one amount. The single parent credit is also refunded when tax drops below zero, and a social insurance refund may be added. The Kindermehrbetrag is calculated separately on top, because it starts from the tax before any credits. Familienbonus Plus itself is never paid out in cash. To see what Familienbonus Plus does on your payslip, use the Familienbonus Plus calculator; how parents share it is explained on claiming Familienbonus Plus.