Marriage Tax Benefits in Austria: Tax Credits, Insurance & Pensions

Marriage Tax Benefits in Austria: Tax Credits, Insurance & Pensions Marriage tax benefits in Austria: Alleinverdienerabsetzbetrag single-earner credit, free health insurance for spouse, widow pension, reduced property tax, and family bonuses. Complete guide. Topics: Daily Life, Salary & Taxes.

Getting married in Austria brings not only emotional rewards but also tangible marriage tax benefits. Unlike Germany, Austria does not offer joint taxation for spouses (Ehegattensplitting). However, Austrian law provides a range of other financial advantages — from tax credits for single-income families to free health insurance for non-working spouses, survivor’s pensions, and reduced property transfer taxes.

This guide covers every major financial benefit of marriage in Austria: how the Alleinverdienerabsetzbetrag (single-earner tax credit) works, what the Familienbonus Plus means for families, how to get free health insurance for your spouse, and what tax breaks apply to property transfers and inheritance.

Single-Earner Tax Credit (Alleinverdienerabsetzbetrag)

The primary marriage tax benefit in Austria is the Alleinverdienerabsetzbetrag (AVAB) — a tax credit for couples where one spouse has little or no income. It directly reduces your tax bill, not just your taxable income.

For 2026, your spouse’s income must stay below €7,411 per year for you to qualify. The credit amount depends on how many children you have:

• No children — €494 per year
• One child — €612 per year
• Two children — €828 per year
• Three children — €1,101 per year
• Each additional child — plus €273

To claim AVAB through your employer, submit form E 30. If your employer hasn’t applied it, you can claim it in your annual tax return (Steuererklärung). You must be married or in a registered partnership for at least six months in the calendar year.

According to the Unternehmerserviceportal USP, this credit works as a direct offset against your calculated tax — not just a deduction from taxable income.

Familienbonus Plus: Major Tax Relief for Families

The Familienbonus Plus is one of Austria’s most generous tax credits. For 2026, it provides €2,000.16 per year (€166.68 per month) for each child under 18. For children aged 18–24 who are still in education, the amount is €700.08 per year (€58.34 per month).

The bonus can be split between both parents in any proportion (50/50 is common), or claimed entirely by one spouse. If the credit exceeds your tax liability, Finanzamt pays you the difference.

In addition, married couples with children qualify for:

• Kinderabsetzbetrag — €70.90 per month per child (paid alongside Familienbeihilfe)
• Mehrkindzuschlag — €24.40 per month for the third and each subsequent child (household income under €55,000/year)
• Kindermehrbetrag — up to €700 per year for low-income families

The official Austrian government portal states that Familienbeihilfe (child benefit) is paid regardless of parental income — from €132.30 per month (ages 0–3) up to €171.70 (ages 10–18).

Free Health Insurance for Your Spouse (Mitversicherung)

One of the most valuable financial benefits of marriage is the ability to include your non-working spouse in your health insurance at no extra cost (Mitversicherung). If one spouse is employed and covered by the Österreichische Gesundheitskasse (ÖGK) or another Krankenkasse, the other spouse can be co-insured free of charge — provided their own income stays below the threshold.

In 2026, this income limit is approximately €509 per month (€6,109 per year). Coverage includes the full range of public healthcare: doctor visits, hospital stays, prescription medications, dental care (with limits), and psychotherapy.

For comparison, voluntary private health insurance for a non-working adult costs between €200 and €500 per month. Free co-insurance through marriage saves your family €2,400 to €6,000 per year.

Reduced Property Transfer Tax for Spouses

Married couples benefit from a reduced rate of Grunderwerbsteuer (property transfer tax) when buying or transferring real estate between each other. The rate is 2% instead of the standard 3.5%.

This is particularly relevant when:

• Buying out your spouse’s share of a jointly owned apartment
• Transferring property within the family
• Gifting real estate between spouses

On a property worth €300,000, the savings amount to €4,500. Learn more about property taxes in our FinanzOnline guide.

Survivor’s Pension (Witwen-/Witwerpension)

Marriage entitles the surviving spouse to a Witwenpension or Witwerpension — a survivor’s pension of up to 60% of the deceased spouse’s pension entitlement. The exact amount depends on income differences, duration of marriage, and age.

Like all Austrian pensions, survivor’s benefits are paid 14 times per year (including 13th and 14th month payments). The longer the marriage lasted, the higher the entitlement. This is one of the most underrated but crucial financial advantages of being married.

Austria does not have joint taxation for married couples like Germany does, but its system of tax credits and social benefits for spouses is well developed. The Alleinverdienerabsetzbetrag, Familienbonus Plus, and Mitversicherung are the three main pillars of financial support for families.

— Tax Law Expert, Austrian Economic Chamber (WKO)

Inheritance and Gift Tax Advantages

Although Austria abolished inheritance tax (Erbschaftssteuer) in 2008, marriage still provides tax advantages for estate planning. Gifts between spouses are exempt from gift tax (Schenkungssteuer) up to €50,000 within a five-year period, and in some cases fully exempt.

For Grunderwerbsteuer purposes, real estate transfers between spouses are taxed at 2% instead of 3.5%. This creates substantial savings when planning inheritance within the family.

For more on Austrian inheritance rules, see our article on inheritance in Austria.

Family Reunification: Immigration Benefits of Marriage

Marriage to an Austrian citizen or permanent resident provides a simplified path to residence permits. Spouses of Austrian/EU citizens are eligible for Familienzusammenführung (family reunification) without quota restrictions or the points-based RWR system.

The path to citizenship is also faster: if married to an Austrian citizen and living in Austria for at least 5 years, you can apply for citizenship earlier than the standard 10-year residency requirement.

Impact on Unemployment Benefits

When calculating Arbeitslosengeld (unemployment benefit), marital status matters. The base rate is approximately 55% of your net income over the previous 12 months, but a family supplement (Familienzuschlag) can increase it to up to 65% if your spouse is not working or has low income.

Additionally, each child adds a Kindenzuschlag of roughly €29 per month in 2026. These supplements are available only to legally married couples, not to cohabiting partners.

Frequently Asked Questions

Does marriage in Austria allow joint tax filing?

No, Austria does not have joint taxation for spouses like Germany does. Each spouse files separately. However, the Alleinverdienerabsetzbetrag and Familienbonus Plus partially compensate for the absence of income splitting.

Can my non-working spouse get free health insurance?

Yes, if you are employed and covered by ÖGK or another Krankenkasse, your spouse can be co-insured free of charge (Mitversicherung). Their own income must stay below approximately €509 per month.

Is marriage or registered partnership better financially?

Registered partnerships (eingetragene Partnerschaft) have been nearly equal to marriage in tax and social rights since 2019. Some benefits like survivor’s pension explicitly cover both.

What is the property tax benefit for married couples?

When transferring property between spouses, the Grunderwerbsteuer rate is 2% instead of the standard 3.5%, potentially saving thousands of euros.

Conclusion: What Marriage Gives You Financially

Here’s a summary of the key marriage tax benefits available in Austria:

• AVAB single-earner credit — up to €1,101/year for families with children
• Familienbonus Plus — €2,000/year per child under 18
• Free spouse health insurance — saves €2,400–€6,000/year
• Reduced property tax — 2% instead of 3.5% for spouse-to-spouse transfers
• Survivor’s pension — up to 60% of deceased spouse’s pension
• Family reunification — faster residence permit and citizenship path

If you’re planning to marry or have recently moved to Austria, consider consulting a Steuerberater (tax advisor) to optimise your situation and ensure you’re claiming every benefit available to married couples.