Taxation and SVS Insurance for 24-Hour Carers in Austria in 2026

If you work as a self-employed 24-hour carer (Personenbetreuung) in Austria, you are responsible for arranging your own tax and social insurance contributions. The person receiving care and their family are not responsible for these payments. This guide explains the main registration requirements, tax thresholds and SVS contributions for 2026.

Who pays the tax and social insurance contributions?

A self-employed carer agrees a fee (Honorar) with the person receiving care or with their relatives. The carer must pay their own taxes and social insurance contributions from this fee.

In this situation, the person receiving care and their family have no registration obligation with either the Finanzamt or the health insurance provider. The administrative duties belong to the carer.

Registering with SVS

A self-employed carer is treated as operating a trade. Compulsory health, pension and accident insurance begins on the day the trade licence is registered (Gewerbeanmeldung).

The start of insurance must be reported to the self-employed social insurance provider, Sozialversicherungsanstalt der Selbständigen (SVS), within one month. The registration may also happen automatically through the trade authority (Gewerbebehörde).

The required form is the Versicherungserklärung für Gewerbetreibende. It can be submitted in several ways:

• online with an ID Austria or EU-Login identification on your phone;
• completed online, then printed, signed and sent by post;
• directly to SVS by e-mail, fax or post.

How much are the social insurance contributions?

Carers generally pay around 25 per cent of their gross income in social insurance contributions. The exact amount depends on several factors and is determined on the basis of the income tax assessment notice (Einkommensteuerbescheid).

Contributions are somewhat lower during the first two calendar years. An online contribution calculator can also be used to estimate the exact amount.

Registering with the Finanzamt

The start of the business activity must be reported to Finanzamt Österreich within one month. A short written notification in an informal format is sufficient. If you already use FinanzOnline, you can also make the notification under Weitere Services / Erklärungswechsel. The trade authority may also transmit this notification automatically.

Finanzamt then sends a questionnaire (Fragebogen, Verf24), which must be completed and returned. Based on the answers, the tax office decides whether you receive a tax number (Steuernummer) or are only entered in the register (Evidenz).

When is income tax payable?

A self-employed carer earns income from business activity (Einkünfte aus Gewerbebetrieb). This is subject to income tax, rather than wage tax withheld from employment income (Lohnsteuer). If you live in the household of the person receiving care, that person’s home is treated as the business premises (Betriebsstätte).

The tax return is submitted in the following year using the E1 form together with the E1a supplement, generally to Finanzamt Österreich.

Annual income thresholds

• 2024: tax is payable above 12 816 euros of annual income.
• 2025: tax is payable above 13 308 euros of annual income.
• 2026: tax is payable above 13 539 euros of annual income.

If you have unlimited tax liability in Austria and exceed the relevant threshold, you must submit a tax return and pay tax. Tax prepayments (Einkommensteuervorauszahlung) may also be assessed for the following years.

How is income calculated?

Income is the difference between revenue and expenses. Revenue includes the fee and travel-cost reimbursement, as well as the value of accommodation and meals:

• One month: 196,20 euros as a benefit in kind (Sachbezug).
• Half a month: 98,10 euros.
• One day: 6,54 euros.

Actual business expenses can be deducted, such as travel costs between your place of residence, including a residence abroad, and the place where care is provided. Instead of actual expenses, you may choose a flat-rate calculation (Basispauschalierung or Kleinunternehmerpauschalierung).

Example calculation

A carer works 13 times per year in two-week shifts and receives 700 euros per shift, including accommodation and meals:

• Fee (700 € × 13): 9 100,00 €
• Benefit in kind (98,10 € × 12): 1 177,20 €
• Total revenue: 10 277,20 €
• Small-business flat rate (20%): −2 055,44 €
• Contributions (212,30 € × 12): −2 547,60 €
• Income: 5 674,16 €

In this example, no tax return is required, no income tax is payable and there is no VAT obligation.

Do you have to pay VAT?

Because the home of the person receiving care is treated as the business premises, VAT (Umsatzsteuer) is in principle due in Austria. However, the small-business exemption (Kleinunternehmerregelung) applies to low revenue. In that case, no VAT has to be paid, but VAT must not be shown on the invoice either.

Frequently asked questions

Does the family have to register the carer with the Finanzamt?

No. If the family contracts a self-employed carer, it has no registration obligation with the Finanzamt or the health insurance provider.

When does SVS insurance begin?

Insurance begins on the day the trade licence is registered. This must be reported to SVS within one month, although the trade authority may transmit the information automatically.

When must the tax return be submitted?

It must be submitted in the year following the activity, using the E1 form and E1a supplement, if your income exceeds the applicable annual threshold. In 2026, that threshold is 13 539 euros.

Are accommodation and meals included in income?

Yes. Full board increases revenue by 196,20 euros per month, 98,10 euros for half a month or 6,54 euros per day.

Practical steps

1. Register your trade (Gewerbeanmeldung).
2. Report the start of insurance to SVS within one month, using the Versicherungserklärung für Gewerbetreibende if necessary.
3. Notify Finanzamt Österreich of the business activity within one month.
4. Complete and return the Fragebogen, Verf24, when Finanzamt sends it.
5. Keep records of fees, travel-cost reimbursements, benefits in kind and business expenses.
6. Submit the E1 tax return with the E1a supplement in the following year when the applicable income threshold is exceeded.
7. Check whether the Kleinunternehmerregelung applies before issuing invoices.

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

Source: oesterreich.gv.at