How much is the Familienbonus Plus in Austria in 2026?

The Familienbonus Plus is €2,000 per year for each child under 18 (with Familienbeihilfe) and €700 per year for each child aged 18 or over still drawing Familienbeihilfe. It can be claimed in full by one parent or split 50/50 (€1,000 / €350 each). It is a tax credit (Absetzbetrag), so it lowers your income tax but cannot push it below zero — any part that exceeds your tax is lost, unless you qualify for the refundable Kindermehrbetrag.

What is the Kindermehrbetrag and who gets it?

The Kindermehrbetrag is a refundable credit of up to €700 per child for 2026. If your income tax (the §33 tariff tax) is below €700 per child and you are entitled to the sole-earner or single-parent deduction (Alleinverdiener-/Alleinerzieherabsetzbetrag) — or, for couples, both of you earn active income — you receive €700 per child minus your tariff tax, paid out in your annual assessment. It tops your total child benefit up to €700 per child even when the Familienbonus itself cannot be fully used.

Why can't I use my full Familienbonus Plus?

Because the Familienbonus Plus is a non-refundable tax credit: it can only reduce the income tax you actually owe down to zero. If your income — and therefore your income tax — is low, part of the €2,000/€700 has nothing left to offset and is lost. The Kindermehrbetrag exists to soften this for low earners by topping the benefit back up to €700 per child.

🇦🇹 Familienbonus Plus Rechner

Q: Is the Familienbonus Plus deducted before or after the other tax credits?

Under §33 Abs. 2 EStG the Familienbonus Plus is deducted first from the tariff tax and is capped at zero. The Verkehrsabsetzbetrag and the Alleinverdiener-/Alleinerzieherabsetzbetrag are deducted afterwards and, unlike the Familienbonus, can take the tax below zero into negative tax (a social-insurance refund) in the annual assessment.

See how much of your Austrian Familienbonus Plus (€2,000 per child under 18, €700 for 18+) actually lowers your 2026 income tax, whether you qualify for the refundable Kindermehrbetrag, and your total annual benefit — claimed in full or split 50/50. Updated 2026 rates.

Gross Salary (Brutto)

Period

Children under 18 (Familienbonus €2,000)

Children 18+ (Familienbonus €700, with Familienbeihilfe)

Familienbonus Claim

Sole Earner / Single Parent (AVAB/AEAB)?

Advanced option — place of employment

Place of Employment (Bundesland)

Item	Per Year
Income tax before Familienbonus (§33 tariff)	—
Familienbonus Plus entitlement	—
— used to reduce your tax	—
— unused (tax too low)	—
Kindermehrbetrag (refundable)	—
Total annual child tax benefit	—

⚠️ Guidance only. This calculator applies the 2026 Familienbonus Plus (€2,000 under 18 / €700 for 18+, full or split 50/50), the §33 Abs. 2 deduction order (Familienbonus first, capped at zero) and the §33 Abs. 7 Kindermehrbetrag (€700 per child, refundable when you are entitled to the Alleinverdiener-/Alleinerzieherabsetzbetrag or both parents earn). The income tax matches the official §33 tariff and 2026 social-insurance rates used by the Arbeiterkammer calculator. The Kindermehrbetrag and any negative tax from the Verkehrs-/Alleinverdienerabsetzbetrag are settled in your annual assessment (Arbeitnehmerveranlagung), not in monthly payroll. It models the common employee (Angestellte/r) case; for binding figures use FinanzOnline or a Steuerberater.

How the Familienbonus Plus works in 2026

The Familienbonus Plus is Austria's headline family tax break: a tax credit (Absetzbetrag) of €2,000 a year per child under 18 and €700 a year per child aged 18 or over who still draws Familienbeihilfe. Because it is a credit rather than a deduction, it comes straight off the income tax you owe — but only down to zero. If your tax is lower than your entitlement, the rest is lost, unless the Kindermehrbetrag steps in.

Full or split (50/50)

Each child's Familienbonus can be claimed in full by one parent or split 50/50 (€1,000 / €350 each). Splitting helps when neither parent has enough tax to absorb the full amount alone. Since 2022 there is no 90/10 option.

The Kindermehrbetrag — for lower earners

If your income tax (the §33 tariff tax) is below €700 per child and you are entitled to the Alleinverdiener- or Alleinerzieherabsetzbetrag — or you are a couple where both of you earn active income — you receive a refundable Kindermehrbetrag: €700 per child minus your tariff tax. It tops your total benefit up to €700 per child even when the Familienbonus itself cannot be fully used, and is paid out in your annual assessment (Arbeitnehmerveranlagung).

Deduction order (§33 Abs. 2 EStG)

The Familienbonus Plus is deducted first and is capped at zero. The Verkehrsabsetzbetrag (€496) and the Alleinverdiener-/Alleinerzieherabsetzbetrag are deducted afterwards and, unlike the Familienbonus, can push the tax below zero into negative tax — a social-insurance refund settled in your assessment.

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Important Note: This tool is intended to provide estimates and should not be used as a substitute for professional advice. Information generated by these calculators may be incomplete and does not account for all individual circumstances. Always seek the counsel of a certified expert (such as a financial advisor, healthcare provider, or licensed engineer) before taking action based on these results.

Related Calculators

Austrian Salary Calculator (Brutto-Netto) — Full net pay from gross including the Familienbonus in your monthly payroll.
Employer Cost Calculator Austria (Arbeitgeberkosten) — The total cost of an employee for the employer.
Income Tax Calculator (EU) — Annual income tax across Germany, Austria's neighbours and more.