Familienbonus Plus and Kindermehrbetrag 2026: amounts and how to claim them

If you work in Austria and receive family allowance for a child, you may be able to significantly reduce your tax bill. Familienbonus Plus is Austria’s largest family tax credit, while Kindermehrbetrag is intended for people who earn so little that they pay little or no tax. This guide explains who qualifies, how much is available and how to claim it.

Familienbonus Plus at a glance

• Familienbonus Plus reduces your tax by up to 2,000 euros per child per year until the child’s 18th birthday.
• After the child turns 18, the amount is 700 euros per year while Familienbeihilfe continues to be paid.
• You can claim it during the year through your employer using the E30 form, or retrospectively with your tax return using the L1k supplement.
• The credit can reduce your calculated tax to zero, but it cannot create negative tax.
• Kindermehrbetrag may help people with low income and does not require a separate application.

What is Familienbonus Plus?

Familienbonus Plus is a tax credit (Absetzbetrag). It does not reduce your income; instead, it directly reduces the income tax (Einkommensteuer) or wage tax (Lohnsteuer) you would otherwise pay. It is the first credit deducted from your tax.

There is an important limit: Familienbonus Plus cannot exceed the amount of tax you would otherwise owe. If you earn less and therefore pay less tax, the usable credit is also lower. Your tax can be reduced to zero, but not below zero.

Other credits, such as the commuting tax credit (Verkehrsabsetzbetrag) or the credit for single-earner households and single parents (Alleinverdiener- bzw. Alleinerzieherabsetzbetrag), can still result in tax below zero and therefore lead to a refund.

Familienbonus Plus has existed since 2019. It replaced the deductibility of childcare costs and the tax-free income allowance for children (Kinderfreibetrag).

How much is Familienbonus Plus in 2026?

The amount depends on the child’s age. The annual amount has been 2,000 euros since 2022; before that, it was 1,500 euros.

• Until the 18th birthday, including the month of the birthday: 166.68 euros per month, or 2,000 euros per year.
• After the month of the 18th birthday, while Familienbeihilfe is paid: 58.34 euros per month, or 700 euros per year.

The credit is available for as long as you receive Familienbeihilfe for the child, including increased family allowance (erhöhte Familienbeihilfe).

Who is eligible?

In principle, both parents may be eligible:

• the parent receiving Familienbeihilfe and their spouse or registered partner, or
• the parent receiving Familienbeihilfe and the separated parent who pays the child’s statutory maintenance and is entitled to the maintenance tax credit (Unterhaltsabsetzbetrag).

The full amount is available for children living in Austria, the EU, the EEA or Switzerland. A child living in another EU country therefore does not automatically exclude you from the credit. Familienbonus Plus is not available for a child living in a so-called third country outside the EU, EEA and Switzerland.

How can parents split the credit?

Married couples and partners can choose whether one person claims the full amount—2,000 or 700 euros—or whether they split it equally, 50:50.

The choice can be made separately for each child. For example, one parent may claim half for the first child, while the other parent claims the full amount for the second child.

If parents claim more together than the amount available, the credit is compulsorily split 50:50.

For separated parents, the parent entitled to Familienbeihilfe and the parent paying maintenance may both claim the credit, including on a 50:50 basis. For the parent paying maintenance, the amount depends on whether the statutory maintenance was actually paid. If it was not paid in full, the situation must be assessed month by month.

Where and when do you claim it?

Familienbonus Plus is not paid automatically. You can claim it in two ways:

1. During the year through your employer: submit the E30 form so that the credit is included in your monthly payroll calculation (Lohnverrechnung).
2. Retrospectively with your annual tax return: claim it through the employee tax assessment (Arbeitnehmerveranlagung) or income tax return (Einkommensteuererklärung), using the L1k supplement.

Important: If you submit a tax return, you must claim Familienbonus Plus again in that return even if your employer already included it during the year. If you leave it out, the tax office may demand repayment.

You have five years to submit an employee tax assessment. The return for 2021 can be submitted until the end of December 2026.

What is Kindermehrbetrag?

Kindermehrbetrag may be available under certain conditions to people who earn so little that they pay little or no wage or income tax. It is paid as negative tax.

The amount is the difference between the calculated income tax before tax credits are deducted and 700 euros per child.

You do not need to submit a separate application. If you qualify, it is taken into account automatically during the employee tax assessment when you confirm that no exclusion applies.

The maximum amount changes from year to year because it has been increased several times since its introduction, and the conditions differ between tax years. The detailed rules therefore depend on the relevant tax year.

Other family tax credits in 2026

Other credits may be available in addition to Familienbonus Plus. Kinderabsetzbetrag is paid automatically each month together with Familienbeihilfe, even if you pay little or no tax.

• Kinderabsetzbetrag: 70.90 euros per child per month
• Alleinverdiener- / Alleinerzieherabsetzbetrag, 1 child: 612 euros per year
• Alleinverdiener- / Alleinerzieherabsetzbetrag, 2 children: 828 euros per year
• Alleinverdiener- / Alleinerzieherabsetzbetrag, 3 children: 1,101 euros per year
• Unterhaltsabsetzbetrag, 1 child: 38 euros per month

Frequently asked questions

Can I receive money if I do not pay tax?

Not through Familienbonus Plus, because it can reduce tax only to zero. If you have a low income, Kindermehrbetrag may be available under certain conditions.

Does the credit apply if my child lives in another EU country?

Yes. The credit is available for children in the EU, EEA and Switzerland. It is not available for a child living in a third country.

How long is the 700-euro amount available for children over 18?

It is available for as long as Familienbeihilfe continues to be paid for the child.

Do I need to do anything if my employer already included the credit?

Yes, if you submit a tax return. You must claim Familienbonus Plus again, otherwise you may have to repay the amount.

Practical steps

1. Check that Familienbeihilfe is being paid for the child and note the child’s age.
2. Decide whether one parent will claim the full amount or whether the parents will split it 50:50.
3. For monthly relief, submit the E30 form to your employer.
4. For a retrospective claim, include Familienbonus Plus on the L1k supplement to your Arbeitnehmerveranlagung or Einkommensteuererklärung.
5. If you file a tax return after receiving the credit through payroll, enter it again to avoid a possible repayment demand.
6. Check whether Kindermehrbetrag or another family tax credit applies to your situation.

Note: This article is based on information available online and does not constitute advice. Use it at your own responsibility. For professional guidance, contact a lawyer, legal adviser, healthcare professional, employment-law or labour-market specialist, or another relevant professional.

Source: oesterreich.gv.at