Gross-to-net calculator for Vienna

Since 2026 Vienna deducts slightly more from every salary than the other federal states. The calculator is set to Vienna and shows the gap in euros.

If you work in Vienna, the same gross salary leaves you slightly less net pay in 2026 than in Austria's eight other federal states: on €3,000 gross you take home €2,168.83 a month instead of €2,174.08, €5.25 less, or €63 a year. The reason is the housing subsidy contribution (Wohnbauförderungsbeitrag), a small state levy collected with social insurance. Vienna raised it on 1 January 2026 from 0.5 % to 0.75 % for both employees and employers; everywhere else it stays at 0.5 %. With the full unemployment insurance rate, total employee social insurance deductions therefore rise in Vienna from 18.07 % to 18.32 % of gross pay. You do not lose the full extra contribution, because it also lowers the base for wage tax. What counts is where you work, not where you live: commuting into Vienna from Lower Austria means paying the Vienna rate. Holiday and Christmas pay carry no housing levy, so only the twelve regular salaries are affected.

Children, sole earner, commute

Net per month

€2,169

Annual net €30,740 · deductions 26.8 % · Wien

73 %
18 %
Net
Social insurance
Wage tax
Gross pay€3,000.00
Health insurance 3.87 %− €116.10
Pension insurance 10.25 %− €307.50
Unemployment insurance 2.95 %− €88.50
Chamber of Labour levy 0.5 %− €15.00
Housing subsidy 0.75 %− €22.50
Social insurance total− €549.60
Wage tax− €281.57
Net per month€2,168.83
Your year in payments
January to December, each€2,168.83
Holiday pay (June): SI €512.10, tax €112.07€2,375.83
Christmas pay (November): SI €512.10, tax €149.27€2,338.63
Annual net from 14 payments€30,740
  • Vienna: housing-subsidy contribution 0.75 % since 1 January 2026.

Marginal tax rate 30 % · employer pays an extra €895 a month

Assumptions

Salaried or blue-collar employee with the same pay each month, special payments of one month’s pay in June and November, 2026 values. Not included: benefits in kind, overtime, works council levy, union dues, refunds from the annual tax assessment.

Calculation method and BMF check

Checked by Radif Partners · Editorial policy · Calculation method

The calculator, set to Vienna

The federal state above is already set to Vienna. Enter your monthly gross, add children, the Familienbonus Plus child tax credit, the sole earner credit or the commuter allowance if relevant, and read off your net pay including holiday and Christmas pay. If you do not work in Vienna, switch the state: the only difference is the housing levy.

What the higher levy costs in euros

No children or commuter allowance, 14 payments, 2026 values from our calculation engine
Gross per monthNet ViennaNet other statesGap per monthGap per year
€2,000€1,623.26€1,627.26€4.00€48.00
€2,500€1,899.57€1,903.95€4.38€52.56
€3,000€2,168.83€2,174.08€5.25€63.00
€3,500€2,454.71€2,460.83€6.12€73.44
€4,000€2,718.79€2,724.79€6.00€72.00
€5,000€3,208.87€3,216.37€7.50€90.00
€6,000€3,698.95€3,707.95€9.00€108.00
€7,000€4,196.72€4,207.12€10.40€124.80

The extra contribution is 0.25 % of gross pay, €7.50 on €3,000. Only €5.25 of it disappears from your net pay, because social insurance contributions reduce the base for wage tax: part of the levy comes back as lower tax, more so at higher marginal rates. Above the contribution ceiling of €6,930 the gap stops growing; at €7,000 it is €10.40 a month. The yearly column is exactly twelve times the monthly one, because special payments carry no housing levy.

Vienna versus the other states

Less net in Vienna per year

€63.00

Net per month Vienna€2,168.83
Net per month other states€2,174.08
Difference per month€5.25
Vienna gross-to-net calculator →

Legal basis and place of employment

The housing levy is a payroll charge collected together with social insurance and passed on to the federal state; for Vienna the rate is set by the Vienna housing levy tariff of 2018. According to the City of Vienna, it was 0.5 % each for employers and employees from 2018 to 2025 and has been 0.75 % each since 1 January 2026. The ÖGK bills the difference as a separate surcharge that applies only to employment in Vienna, so the place of employment decides. If you commute between Vienna and another state, pick the state of your workplace in the calculator; the trip itself may qualify for the commuter allowance.

Who pays no housing levy in Vienna

  • apprentices (Lehrlinge)
  • marginal employees earning up to €551.10 a month
  • freelance employees (freie Dienstnehmer)
  • building caretakers (Hausbesorger)
  • certain workers in agriculture and forestry and at foreign diplomatic missions

The employer's side

Employers also pay 0.75 %, €7.50 more a month on €3,000 gross. The surcharge on the employer contribution is 0.36 % of payroll in Vienna and between 0.31 % and 0.40 % in the other states. The employer cost calculator adds everything up, and the social insurance page explains each line on your payslip.

Frequently asked questions

Why is net pay lower in Vienna than in the rest of Austria in 2026?

Vienna raised the employee housing levy to 0.75 % on 1 January 2026, against 0.5 % elsewhere. On €3,000 gross that is €7.50 more deducted; since the levy reduces wage tax, you lose €5.25 net a month. Wage tax and tax credits are federal and identical everywhere, so this is the only regional difference our calculator applies to employees.

Does the Vienna housing levy depend on where I live or where I work?

Where you work. The ÖGK, Austria's health insurer, charges the higher rate for employment in the state of Vienna, and the City of Vienna ties the levy to the place of employment. Commuters from Lower Austria or Burgenland therefore pay 0.75 %, while Vienna residents working in Lower Austria pay 0.5 %. Choose the state of your workplace in the calculator.

Do apprentices in Vienna pay the higher housing levy?

No. According to the City of Vienna, apprentices, marginal employees, freelance employees (freie Dienstnehmer), caretakers and some workers in agriculture, forestry and foreign diplomatic missions pay no housing levy at all, neither 0.5 % nor 0.75 %. The 2026 increase does not change their net pay. Anyone earning no more than €551.10 a month pays no employee social insurance anyway.

How much more does a job in Vienna cost the employer in 2026?

The employer's housing levy also rises to 0.75 % from 0.5 %, which is €7.50 more a month on €3,000 gross. On top comes the surcharge on the employer contribution (Zuschlag zum Dienstgeberbeitrag), 0.36 % in Vienna and between 0.31 % and 0.40 % across the states. The employer cost calculator shows the full picture.

Related calculators and pages

Sources

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Figures 2026, checked on