Tax classes in Austria: what replaces them
For newcomers, especially from Germany, looking for a tax class on their Austrian payslip: how marriage, children and commuting actually change your wage tax.
Austria has no tax classes (Steuerklassen). Every person is taxed on their own income under the same scale in section 33 of the Income Tax Act, married or not, and couples are never assessed jointly. Getting married therefore does not change your wage tax by itself: on €3,500 gross a month in 2026 you take home €2,460.83, single or married. What lowers the tax are credits (Absetzbeträge) tied to children, family circumstances and your commute. The child tax credit, Familienbonus Plus, takes €166.68 a month per child under 18 straight off your tax. The sole earner credit of €612 a year with one child is only available if you have at least one child and your partner earns no more than €7,411 a year; single parents get the same amount. If you pay maintenance for a child living elsewhere you get a monthly maintenance credit from €38, and commuters get the commuter allowance and commuter euro. You claim all of these through your employer or later in your annual tax assessment.
Same net pay, single or married
Net per month
€2,174
| married, no children | €2,174 |
| with children, Familienbonus split | €2,174 |
Checked by Radif Partners · Editorial policy · Calculation method
Individual taxation, no classes
People moving from Germany usually look for their tax class on their first Austrian payslip. There is none. The income tax scale in section 33 of the Income Tax Act is the same for everyone and is applied to each person's own income only. Couples are not assessed jointly and incomes are not split; each partner files their own annual tax assessment (Arbeitnehmerveranlagung). Your marital status alone does not change your wage tax, so there is nothing to choose or switch after a wedding.
What makes Austrian wage tax personal are credits (Absetzbeträge). They are deducted from the tax itself, not from income, so each euro of credit is a euro less tax whatever your marginal rate. Allowances such as the commuter allowance (Pendlerpauschale) reduce taxable income instead.
What changes your wage tax in Austria
| Credit | Amount 2026 | Condition |
|---|---|---|
| Transport credit (Verkehrsabsetzbetrag) | €496 a year | every employee, automatic |
| Child credit (Familienbonus Plus) | €166.68 a month per child under 18, €58.34 from 18 | family allowance for the child, claim needed |
| Sole earner credit (Alleinverdienerabsetzbetrag) | €612 (1 child), €828 (2), +€273 each further | a child, partner earns at most €7,411 |
| Single parent credit (Alleinerzieherabsetzbetrag) | same as sole earner | over 6 months without partner, family allowance |
| Maintenance credit (Unterhaltsabsetzbetrag) | €38 / €56 / €75 a month | maintenance for a child living elsewhere |
| Commuter euro (Pendlereuro) | €6 per km one way, per year | entitled to the commuter allowance |
One salary, six situations
The same gross salary of €3,500 shows how little marital status matters and how much children and commuting do:
| Situation | Net per month | Difference to single |
|---|---|---|
| single, no children | €2,460.83 | €0.00 |
| married, no children, partner without income | €2,460.83 | €0.00 |
| married, 1 child, child credit split | €2,544.17 | €83.34 |
| married, 1 child, full child credit | €2,627.51 | €166.68 |
| as above, partner earns at most €7,411 (sole earner) | €2,678.51 | €217.68 |
| single, 30 km commute, public transport possible | €2,493.23 | €32.40 |
The second row surprises most newcomers: married with no children and a partner without income gives the same net as single. The sole earner credit requires, according to the Finance Ministry, at least one child for whom family allowance (Familienbeihilfe) is paid. Only then does the €7,411 limit on your partner's income matter. That limit includes maternity pay and some tax-free foreign income, but not childcare allowance, unemployment benefit or family allowance.
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.
The child credit: the biggest lever
At €2,000.16 a year per child under 18, the Familienbonus Plus is the most valuable credit. It can only reduce tax to zero, not below, and parents may split it, each taking half. On €3,500 gross it applies in full. Low earners may instead receive the Kindermehrbetrag, a cash top-up paid through the tax assessment.
Separated parents and maintenance
If you pay maintenance for a child who does not live with you, you get the maintenance credit: €38 a month for the first, €56 for the second and €75 for each further child, only for months in which you paid maintenance in full. You claim it in the annual tax assessment with the L1k supplement form. The child credit can then be split between the parent receiving family allowance and the parent paying maintenance.
Your commute
The commuter allowance lowers your taxable income and the commuter euro lowers the tax itself. With a 30 km commute and usable public transport, net pay in the example rises by €32.40 a month, more than marriage ever could. Low earners who commute also get a higher transport credit.
What to do when you move to Austria
- When you start, tell your employer about children, sole earner or single parent status and your commute, using the Finance Ministry's forms.
- Apply for family allowance at the tax office; it is the gateway to the child credit and the sole earner credit.
- After your first year, file the annual tax assessment. If you arrived mid-year you will often get wage tax back, because payroll taxed you as if you had earned the same amount all year.