Sole earner and single parent tax credit in 2026
Who qualifies for Austria’s sole earner or single parent credit, how much of it reaches the payslip and what the annual tax return pays back.
Austria’s sole earner credit (Alleinverdienerabsetzbetrag, AVAB) and single parent credit (Alleinerzieherabsetzbetrag, AEAB) are worth €612 a year with one child in 2026, €828 with two and €273 more for each further child (section 33(4) of the Income Tax Act). Without a child there is neither. The AVAB goes to someone married, in a registered partnership or cohabiting for more than six months of the year whose partner has income of no more than €7,411; tax-free maternity pay counts towards that limit, childcare allowance does not. The AEAB goes to someone who lives with at least one child and without a partner for more than six months. Both are tax credits: on €2,500 gross the AVAB with one child adds €51.00 net a month. If your wage tax is too low to absorb it, the remainder is paid out as a refund in the annual tax assessment. Claim it on the payslip with form E 30 or afterwards in the tax return, which you should file in any case.
What the sole earner or single parent credit adds each month
Extra net per month
€51.00
| Credit per year | €612 |
| Effective through payroll | €612 |
Any amount above your wage tax is refunded through the tax assessment.
Checked by Radif Partners · Editorial policy · Calculation method
Two credits, one amount
Austrian law covers two situations with identical amounts: the sole earner living with a child and a partner who earns little, and the single parent living with a child and no partner. Both are in section 33(4)(1) and (2) of the Income Tax Act, and both require at least one child for whom family allowance (Familienbeihilfe) and the child credit paid with it are received for more than six months of the year. The child must live permanently in the EU, the EEA or Switzerland.
| Children | Credit per year | per month |
|---|---|---|
| 1 | €612 | €51.00 |
| 2 | €828 | €69.00 |
| 3 | €1,101 | €91.75 |
| 4 | €1,374 | €114.50 |
The amounts, and the partner income limit, rise each year by two thirds of the inflation rate; the Finance Ministry lists earlier years. If you file a return for a past year, expect slightly lower figures.
Sole earner: the partner’s income limit
You qualify as a sole earner if, for more than six months of the year, you are married or in a registered partnership and not permanently separated, or you cohabit. Your partner may have no more than €7,411 of income in the calendar year. If both partners meet the conditions, a student couple with a baby for example, the one with higher income gets it; with equal income, the one running the household.
Your partner’s income is not their gross pay. Social insurance, union dues, commuter allowance and work expenses, at least the flat €132, are deducted; special payments above the exemption limit and severance pay are added. Tax-free income is where people get caught out:
- Counts: tax-free maternity pay (Wochengeld), interest and dividends taxed at source, tax-free foreign assignment pay and casual-worker income.
- Does not count: childcare allowance, family allowance, unemployment benefit, emergency assistance, maintenance received.
A mother who draws maternity pay for a few months in the year of birth can therefore cross the limit even though she receives only childcare allowance for the rest of the year. The limit always looks at the full year, including income before a wedding or after a divorce.
Single parent: more than six months alone
The single parent credit goes to someone who lives with at least one child and without a spouse or partner for more than six months of the calendar year and receives family allowance for more than six months. The other parent’s income is irrelevant. The parent who pays maintenance does not get this credit but the child maintenance credit.
What reaches your payslip
As a credit, the AVAB or AEAB comes off your wage tax, after Familienbonus Plus. The table shows the extra net pay per month at different salaries.
| Gross per month | Wage tax without | 1 child | 2 children | 3 children |
|---|---|---|---|---|
| €1,500 | €0.00 | €0.00 | €0.00 | €0.00 |
| €1,800 | €36.38 | €36.38 | €36.38 | €36.38 |
| €2,000 | €70.34 | €51.00 | €69.00 | €70.34 |
| €2,500 | €168.05 | €51.00 | €69.00 | €91.75 |
| €3,000 | €283.82 | €51.00 | €69.00 | €91.75 |
At €1,500 there is no wage tax for the credit to reduce. At €1,800 the wage tax of €36.38 is the ceiling. Only from about €2,500 does the full amount work every month. Add Familienbonus Plus and it uses up the wage tax first, pushing the AVAB or AEAB entirely into the tax return.
What the sole earner or single parent credit adds each month
Extra net per month
€51.00
| Credit per year | €612 |
| Effective through payroll | €612 |
Any amount above your wage tax is refunded through the tax assessment.
Negative tax: the rest comes with the tax return
The AVAB and AEAB are among the few Austrian credits that are paid out in cash. If your annual tax assessment shows tax below zero, the tax office refunds them to that extent (section 33(8)(1)). In the example on €1,500 gross with one child, the return brings up to €612 a year although the payslip shows nothing. Low earners should therefore always file the annual return. If the scale tax is very low, the Kindermehrbetrag may apply on top, and the AVAB or AEAB is one of the ways to qualify for it.
Claiming and reporting changes
During the year you declare your entitlement to your employer on form E 30, and to one employer only if you have several jobs. If the conditions lapse, report it within a month on form E 31 and file a tax return after the year ends. You can always claim afterwards in the annual employee tax assessment. Enter it there even if payroll already applied it, or it will be taxed back.