# Compulsory Charges in Austria: What Every Household Pays (2026)

> €183.60 ORF levy, €25 e-card fee, €7.55 a prescription: every compulsory charge an Austrian household pays in 2026, added up.

Updated: October 12 2026 · By Jules de Bruin · URL: https://www.how-to-austria.com/living/mandatory-levies

Registering a **Meldezettel** puts your household on the **ORF-Beitrag** roll automatically: **€15.30 a month**, **€183.60 a year**, with no television needed and no way to opt out. On top come the **€25.00** e-card service fee, **€7.55** per prescription, and for employees **18.07%** of gross pay in social insurance plus the **0.5%** AK levy. A Vienna household with no car and no church pays about **€760 a year** before payroll.

What you pay on top depends on the address. **Vienna** charges **€52.79 a year** for waste, **€2.37 per m³** for water and **€2.60 per m³** for sewerage, roughly **€550 a year** for one household. A **Parkpickerl** costs **€202** a year in Vienna and **€61.10** in Linz. **Styria**, **Burgenland**, **Carinthia** and **Tyrol** add **€3.10 to €4.70** a month to the ORF levy.

## How Much Do Three Austrian Households Pay in a Year?

| Charge (per year, 2026) | A. Single employee, Vienna, €42,000 gross | B. Family of four, Graz, €60,000 gross | C. Pensioner, Linz, €1,300 net a month |
| --- | --- | --- | --- |
| Social insurance, employee share | about €7,350 (18.07%) | about €10,900 | about €790 (health only, 5.1% of the pension) |
| AK levy, 0.5% of gross | €210 | €300 | not payable |
| ORF-Beitrag | €183.60 (Vienna) | €240.00 (Styria) | €183.60 (Upper Austria), €0 with an exemption |
| e-card service fee | €25.00 | €25.00 (main insured person only) | €0 in 2026, €26.85 from 2027 |
| Waste, water and sewerage | €52.79 waste plus about €497 water and sewerage on 100 m³ | about €600 to €750 on 120 m³ (unverified band) | about €450 to €600 (unverified band) |
| Prescription charges, capped | €0 to €309.55 | up to about €800 (2% of net income) | €0 to €309.55 |
| Resident parking, if you drive | €199.70 (Vienna, online), €202.00 since 1 September 2026 | €229 (Graz) | not included |
| Kirchenbeitrag, if you are a member | about €460 (1.1%) | about €560 (two children, 14% off) | about €170 |
| Dog tax, if you have a dog | €72 (Vienna, first dog) | about €50 to €60 (unverified) | not included |
| Compulsory core, excluding income tax | about €8,320 | about €12,900 | about €1,600 to €1,900 |

Computed for 2026. The compulsory core covers social insurance, the AK levy, the ORF-Beitrag, the e-card fee and municipal waste, water and sewerage. It excludes income tax and the optional rows (parking, church, dog). Graz and Linz publish their municipal charges only as bands, so households B and C are approximate. Sources: OBS, ÖGK, SV-Dachverband, wien.gv.at, as of August 2026.

Three Austrian households, three very different bills. The **single employee in Vienna** loses about **€8,320 a year** to compulsory charges before a cent of income tax, and **€7,350** of that never touches their bank account because payroll deducts it first. The **family in Graz** pays about **€12,900**, driven by the higher gross salary and by the **Styrian ORF surcharge** of **€4.70 a month**. The **pensioner in Linz** pays about **€1,600 to €1,900**, most of it the **5.1%** health-insurance deduction from the pension itself.

Strip out payroll and the picture gets easier to act on. A **Vienna household** with **no car**, **no church membership** and **no dog** still pays about **€760 a year**: **€183.60** for the **ORF-Beitrag**, **€25.00** for the **e-card**, and roughly **€550** for waste, water and sewerage. That is the floor. Nothing on that list is cancellable, and only the **ORF-Beitrag** has an exemption route.

If you rent, you will not see most of the municipal charges as separate invoices. Waste collection, water and sewerage arrive inside the **Betriebskosten** statement from your landlord, which is why new arrivals often think Austria is cheaper than it is. Compare the figures here against your annual **Betriebskostenabrechnung** rather than against your monthly rent. For the wider budget, see our [cost of living guide](/living/cost-of-living) and the [income tax guide](/taxes/income-tax).

### Two dated changes to put in your calendar

**Styria** drops its **€4.70** monthly **ORF** provincial surcharge on **1 January 2027**, so a Styrian household falls from **€240.00** to **€183.60** a year. In the other direction, the federal **€15.30** monthly levy is **frozen by law until 2029**, so no indexation is coming before then.

Illustration of a tax form with a percentage, a coin stack, and a government building, for the Austrian tax system.

## How Much Is the ORF-Beitrag and Who Has to Pay It?

| Federal state | Federal levy | Provincial surcharge | Total per year (2026) |
| --- | --- | --- | --- |
| Vienna, Lower Austria, Upper Austria, Salzburg, Vorarlberg | €15.30 a month | none | €183.60 |
| Tyrol | €15.30 a month | €3.10 a month | €220.80 |
| Burgenland | €15.30 a month | €4.60 a month | €238.80 |
| Carinthia | €15.30 a month | €4.60 a month | €238.80 |
| Styria | €15.30 a month | €4.70 a month, ends 1 January 2027 | €240.00 |

ORF household levy 2026. Source: OBS and oesterreich.gv.at, figures as of August 2026.

The **ORF-Beitrag** is **€15.30 a month** per main residence, **€183.60 a year**, and the federal rate is **frozen until 2029**. Since **1 January 2024** it is a **household levy** that does not depend on owning a television or a radio. Four states add a surcharge, so the real bill runs from **€183.60** in Vienna to **€240.00** in **Styria**. You can pay every two, six or twelve months.

You do not sign up. The **OBS** matches its register against the central residents register (**ZMR**), so the levy attaches the moment your [Meldezettel](/living/vienna-registration) is filed, and it follows you when you move. Miss the payments and the **OBS** can claim **up to three years** back, plus arrears. A second home with its own main-residence registration is charged separately, and having your main residence elsewhere does not exempt it.

Businesses pay on a different scale. The levy is staggered by the number of employees counted for **Kommunalsteuer**, from **one** up to **50 times €15.30 a month**. Check your own figure with the official [obs.at](https://www.obs.at/befreiung) calculator, which is run by the **OBS** and is free of advertising.

The freeze has a date on it, and the debate about what follows has already started. In **August 2026** the acting **ORF** director general opened the statutory review in which an independent audit commission checks whether the levy still funds the public-service mandate. Press reports put an increase of about **10%** from **2028** on the table, which would lift the annual bill above **€200**, but no decision had been taken, per [VOL.at on 25 August 2026](https://www.vol.at/orf-fee-could-rise-to-more-than-200-euros-by-2028/10413629). Separately, the **€93 million** a year the federal budget paid the ORF ends in **2027**. Until the law changes, **€15.30** is what you pay.

### What residents report

- − **ORF-Beitrag collection**: A long-time payer who runs a business from home received a €183.60 demand in December 2024 because he pays Kommunalsteuer. He had to claim the home-equals-business-site exemption on a separate form, got automated replies, then a final reminder dated May 2025. ([Der Standard](https://www.derstandard.at/story/3000000274340/kundenfreundlich-beim-orf-beitrag), June 2025)

Paraphrased from public posts, each dated and linked. A small sample, not a representative survey.

## How Do You Apply for an ORF-Beitrag Exemption?

| Household | Net income ceiling, 2026 | Raised ceiling with illness or disability |
| --- | --- | --- |
| Single person | €1,308.39 a month | €1,504.65 a month |
| Married or cohabiting couple | €2,064.12 a month | €2,373.74 a month |
| Each child | plus €201.88 a month | counts where the child’s own income stays at or below €481.23 |

Ausgleichszulage reference rates (Richtsätze) for 2026, the thresholds the OBS applies to exemption applications. Source: OBS, ÖGK.

The exemption is the only way out of the **ORF-Beitrag**, and it saves **€183.60 to €240.00 a year**. You qualify if you receive the **Ausgleichszulage**, if your household net income stays at or below the **Richtsatz** above, if you draw the **blind or deaf allowance**, if you are already exempt from prescription charges on social grounds, or if you receive **Pflegegeld** above care levels **1 and 2**. A spouse without their own income is covered by your exemption.

### The four steps

- 1Check your household net income against the **Richtsatz** table above. The test is **net**, and it covers everyone living at the main residence.
- 2File the application with the **ORF-Beitrag Service GmbH (OBS)**, online at [obs.at](https://www.obs.at/befreiung) or by post. The exemption replaces the old **GIS** exemption and carries the same conditions.
- 3Attach proof of income. Recipients of the **Ausgleichszulage** are treated as qualifying without a separate income calculation.
- 4Diarise the renewal. An exemption granted under the new rules runs for a maximum of **five years**, after which you file a fresh application or the billing restarts.

Two traps catch people. A **second residence** pays its own levy, and the fact that your main residence is elsewhere is not a ground for exemption. And the **five-year** limit is new: the old **GIS** exemptions were open-ended, so anyone carrying one over needs a reminder in the calendar rather than an assumption that it runs forever.

## Which Law and Which Authority Stand Behind the Levy?

The household levy is statutory, not contractual, which is why there is no cancellation route and why the exemption test is written into law rather than set by the broadcaster. The block below gives the statute, the authority that applies it, the free official calculator, and the concrete right the statute grants you.

| The rules behind this page | ORF-BG § 22 |
| --- | --- |
| Law | [ORF-Beitragsgesetz 2024 (ORF-BG 2024), § 22: who is exempt from the household broadcasting levy](https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=20012352) |
| Regulator | [OBS (ORF-Beitrags Service), with KommAustria at the RTR as regulator](https://www.obs.at/) |
| Free tool | [The official OBS levy and exemption checker](https://www.obs.at/befreiung) |
| Your right | The ORF household levy is €15.30 a month federally, and it is frozen at that figure until 2029. You are exempt if household net income is at or below the Ausgleichszulage threshold, €1,308.39 a month in 2026. Four Länder add a surcharge on top: Burgenland and Carinthia €4.60, Styria €4.70 and Tyrol €3.10 a month. |
| Applies since | ORF-BG 2024 in force 1 January 2024; exemption threshold indexed annually under ASVG § 293 |

The same logic runs through the rest of this page. The **e-card** service fee sits in **§ 31c ASVG**, the **AK** levy in the Arbeiterkammergesetz, municipal waste and water charges in each municipality’s own by-law published on [RIS](https://www.ris.bka.gv.at/), and the Vienna dog tax in the **Wiener Hundeabgabegesetz**. None of them is negotiable with the body that bills you, so the only levers are the exemption routes and, for the church contribution, membership itself.

## How Is the Kirchenbeitrag Calculated?

| Religious community | Rate | Base |
| --- | --- | --- |
| Roman Catholic, dioceses of Vienna, Salzburg, Linz, Graz and Eisenstadt | 1.1% | Annual income after the standard work-related allowance |
| Roman Catholic, diocese of Innsbruck | 1.0% | Annual income after the standard work-related allowance |
| Protestant (Augsburg Confession) | 1.5% | Income-tax assessment base, on a flat scale |
| Old Catholic | 2% | Income tax |
| Israelitische Kultusgemeinde | 1% | Income-tax base, collectable through the employer |

Rates as of August 2026. Diocesan rates vary between 1.0% and 1.1%, so check the letter from your own diocese.

The **Kirchenbeitrag** is not a state tax, but for the roughly **4.9 million** registered Roman Catholics in Austria it behaves like one: the diocese assesses it, bills it and pursues it. The standard rate is **1.1%** of income after the standard work-related allowance, so **€42,000** gross produces a bill of about **€460 a year**. **Innsbruck** charges **1.0%**. Protestants pay **1.5%** of the income-tax base.

Two reliefs cut the bill. Each child reduces the contribution by **7%**, so a family with **two children** pays **14%** less, and low earners and students fall under income floors set by the diocese. On top of that, the contribution you actually pay is deductible as a **Sonderausgabe** up to **€600 a year**, which is worth roughly **€110 to €240** back depending on your marginal rate. The deduction is open to the Roman Catholic church and several other recognised religious communities.

Illustration of a shopping cart, an apartment building, and a transit roundel, for everyday life and getting around Austria.

## How Do You Leave the Church in Austria?

### What leaving gets you

- The contribution stops, about **€460 a year** on a **€42,000** income.
- The declaration itself costs **€0**, at any district administrative authority.
- It takes effect fast: the **last day of the month** you declare it.
- It is reversible. You can rejoin later by declaring re-entry.

### What leaving costs you

- You lose the **Sonderausgabe** deduction worth up to **€600 a year**.
- Church rites end, including a **church funeral** and the sacraments.
- The diocese still bills the **final pro-rata** amount to month-end.
- Members of the **Israelitische Kultusgemeinde** declare exit at the community itself, not at the district authority.

Leaving the church in Austria is an administrative act, not a church one, and it is free. You declare it in person or in writing at the **Bezirksverwaltungsbehörde**, meaning the **Magistrat** in a city or the **Bezirkshauptmannschaft** in a district, or at a registry office (**Standesamt**). Bring **photo ID**. There is **no fee**, despite the persistent myth that the exit costs money.

### The three steps

- 1Go to the **Bezirksverwaltungsbehörde** for your registered address, or send a written declaration. Some authorities take appointments online.
- 2Show **photo ID** and state which religious community you are leaving. The authority records the declaration and notifies the community.
- 3Expect one last invoice. For Roman Catholics the exit is effective in the diocese on the **last day of the month** of the declaration, so the diocese charges the months up to that point.

The arithmetic is not as one-sided as it looks. Leaving saves the full **1.1%**, about **€460** on a **€42,000** income, but it also removes a **Sonderausgabe** deduction worth roughly **€110 to €240** in tax back, so the net saving is smaller than the headline figure. Run your own numbers against the [income tax rules](/taxes/income-tax) before you decide.

## What Do Waste, Water and Sewerage Cost in the Largest Cities?

| City | Waste collection | Water | Sewerage |
| --- | --- | --- | --- |
| Vienna | €52.79 a year per dwelling | €2.37 per m³ plus a standing charge by meter size | €2.60 per m³ of water drawn |
| Graz | Bin system: base charge plus emptying by volume. No published household figure (unverified) | about €1.70 to €1.90 per m³ (unverified) | about €2.00 to €2.30 per m³ (unverified) |
| Linz | Bin system via Abfallwirtschaft Linz. No published household figure (unverified) | about €1.50 to €1.80 per m³ (unverified) | not published (unverified) |
| Salzburg | €258.44 a year for a 120-litre bin emptied weekly | about €1.60 per m³ (unverified) | usage-based (unverified) |
| Innsbruck | €0.3481 per week per living-area unit plus €0.0521 per litre; 60-litre sack €4.80 | about €1.60 to €1.90 per m³ (unverified) | not published (unverified) |
| Rural Tyrol, sample municipality | €13.18 net per unit plus €13.18 per person for bio waste, plus €0.46 per kg residual and €0.31 per kg bio | set by the municipality | set by the municipality |

Municipal charges 2026. Sources: wien.gv.at (MA 48, Wiener Wasser, Wien Kanal), stadt-salzburg.at, innsbruck.gv.at, and the Tyrolean waste by-law on RIS. Graz and Linz do not publish a comparable per-household figure, so those cells are marked unverified rather than estimated.

There is no Austrian average here, because waste, water and sewerage are set municipality by municipality. **Vienna** charges **€52.79 a year** for waste collection, **€2.37 per m³** for water and **€2.60 per m³** for sewerage, which lands a one-person household at roughly **€550 a year** on **100 m³**. All three rose in **2026**: waste from **€50.52**, water from **€2.27**, sewerage from **€2.49**.

The structural split is urban versus rural, not city versus city. **Vienna**, **Salzburg**, **Graz** and **Linz** bill waste by **bin volume and emptying frequency**: **Salzburg** charges **€258.44 a year** for a **120-litre** bin emptied weekly, up from **€248.56**, billed quarterly on **15 February**, **15 May**, **15 August** and **15 November**, with one bulky-waste collection a year included. Rural municipalities bill by **weight and headcount** instead: the Tyrolean sample charges **€0.46 per kg** of residual waste and **€13.18 per person** for bio waste.

**Innsbruck** uses a hybrid: **€0.3481** per week for each living-area unit plus **€0.0521 per litre** of bin capacity, billed quarterly, which puts a two-person household at roughly **€150 to €250 a year**. Extra sacks are priced separately everywhere: **€4.80** for a **60-litre** residual sack in **Innsbruck**, **€5.40** in **Salzburg**, and **€3.20** for an **80-litre** bio sack in **Salzburg**. Graz residents pay **€7** per visit to the Ressourcenpark for loads up to **200 kg**.

If you rent, all of this arrives inside the **Betriebskosten** and never as a bill in your own name. That does not make it optional, it makes it invisible. Ask for the itemised **Betriebskostenabrechnung** once a year and check the waste and water lines against the figures above before you accept a rise. Our [housing guide](/living/housing) covers what a landlord may and may not pass on.

## What Does Resident Parking Cost in Vienna and the State Capitals?

| Vienna Parkpickerl, 12 months | Online with ID Austria | In person |
| --- | --- | --- |
| Parking levy (Parkometerabgabe), €13 a month | €156.00 | €156.00 |
| Federal charge (Bundesabgabe) | €13.00 | €21.00 |
| Administrative charge, until 31 August 2026 | €30.70 | €35.70 |
| Administrative charge, from 1 September 2026 | €33.00 | €50.00 |
| Total until 31 August 2026 | €199.70 | €212.70 |
| Total from 1 September 2026 | €202.00 | €227.00 |

Vienna resident parking permit, 2026. The same prices apply in all 23 districts. Source: wien.gv.at and wien.ORF.at.

| State capital | Resident parking per year | Note |
| --- | --- | --- |
| Linz | €61.10 | Cheapest state capital |
| Salzburg | €114 | Bewohnerparkausweis |
| Innsbruck | €155.16 | Anrainerkarte |
| Vienna | €199.70 online, €212.70 in person, rising to €202 and €227 from 1 September 2026 | Parkpickerl, all 23 districts |
| Graz | €229 | Bewohnerparkkarte, by zone |

State-capital comparison as of May 2026, source linza.at. Klagenfurt, St. Pölten, Eisenstadt and Bregenz run their own schemes and are not verified here.

A **Vienna Parkpickerl** costs **€13 a month** in parking levy, **€156 a year**, plus the application charges. Since **1 September 2026** a **12-month** permit comes to **€202** online with **ID Austria** and **€227** in person, against **€199.70** and **€212.70** before that date. The levy rose on **1 January 2026** from **€10** to **€13** a month, a **30%** increase that dominated the coverage.

The most persistent myth is a district premium. There is none. The price is **identical in all 23 districts**, including the **1st**, and the permit is valid for the district you are registered in. Terms run from **4 to 24 months**. Vienna’s short-stay zones apply **Monday to Friday, 9am to 10pm**, and a **two-hour** parking ticket costs **€6.80** in **2026**.

Across the state capitals the spread is wide enough to matter in a relocation decision. **Linz** charges **€61.10** a year and **Graz** charges **€229**, a difference of almost **€168** for the same thing. Applying **online** in Vienna rather than in person saved **€13** a year up to **31 August 2026**, and the gap has widened since, to **€202.00** against **€227.00**.

Illustration of a train, a ticket, and a transit roundel, for trains, passes, and public transport in Austria.

## How Much Is the Dog Tax in Austria?

| Place | First dog | Each further dog | Note |
| --- | --- | --- | --- |
| Vienna | €72 a year | €105 a year | From 1 January 2027 a flat €120 per dog, €240 for listed breeds |
| Graz | about €50 to €60 (unverified) | higher | Surcharge for listed breeds |
| Linz | about €55 (unverified) | higher | Set by the municipality |
| Salzburg city | about €45 to €60 (unverified) | higher | Each municipality sets its own rate |
| Lower Austrian municipalities | often €25 to €60 (unverified) | varies | Set per municipality |

Dog tax 2026. Vienna figures from wien.gv.at; the other cities publish rates only through individual municipal by-laws, so those cells are marked unverified.

The **Hundeabgabe** is a provincial competence, set in practice by each municipality, so there is no national rate. **Vienna** charges **€72 a year** for the first dog and **€105** for each further dog in **2026**, against a statutory ceiling of **€72.67** for the first dog in the **Wiener Hundeabgabegesetz**. Vienna exempts owners on low incomes and dogs taken from a shelter.

A large rise is already decided. From **1 January 2027** Vienna moves to a flat **€120 per dog** and **€240 a year** for listed breeds, under a decision taken in **December 2025**. For a single-dog household that is **€48 more** a year. Registering a dog is separate from insuring one: Vienna also requires liability cover, which our [dog liability insurance guide](/insurance/dog-liability-insurance) covers in full.

## What Do the e-card Fee and Prescription Charges Cost?

| Charge | 2026 | 2027 | Collected |
| --- | --- | --- | --- |
| e-card service fee, § 31c ASVG | €25.00 | €26.85 | 15 November of the previous year, through the employer, AMS or pension provider |
| Prescription charge per pack | €7.55 | not yet published | At the pharmacy counter |
| Annual cap on prescription charges | 2% of annual net income | 1.875% | Automatic through the e-card medicines account |
| Minimum ceiling | 41 charges, €309.55 | not yet published | Applies whichever is lower |

Source: ÖGK and oesterreich.gv.at, as of August 2026. The cap steps down each year: 2% in 2026, 1.875% in 2027, 1.75% in 2028, 1.625% in 2029 and 1.5% in 2030.

The **e-card** service fee is **€25.00** for **2026**, up from **€13.80**, after the **Budgetbegleitgesetz 2025** reset it. It was collected on **15 November 2025** through your employer, the **AMS** or your pension provider, so it appears as a one-line payroll deduction rather than an invoice. It rises to **€26.85** for **2027**, collected on **15 November 2026**, and is indexed annually under **§ 108a ASVG** after that.

Several groups pay nothing: **co-insured dependants**, **marginally employed** workers, recipients of the **Ausgleichszulage**, people exempt from prescription charges on social grounds, and anyone on **parental leave** or **military service** on the reference date. Pensioners are exempt in **2026** but become liable from **2027**, which is the single biggest change on this page for retired households. If you are insured twice, you can reclaim the duplicate fee on application.

The **prescription charge** is **€7.55** per pack in **2026** and is **frozen**, unlike most other charges here. The protection is the cap: once your charges in a calendar year reach **2%** of your annual net income, you are exempt for the rest of the year. It is applied **automatically** through the **e-card** medicines account (**Heilmittelkostenkonto**), with **no application**. A **minimum ceiling** of **41** charges, **€309.55**, caps low earners earlier; oesterreich.gv.at quotes **€314.01** once crediting is included.

Two details are new. Since **1 January 2026** reimbursable medicines that cost **less than €7.55** also count towards the cap, which pulls the exemption date forward for anyone on several cheap prescriptions. And the cap itself steps down: **1.875%** in **2027**, then **1.75%**, **1.625%** and finally **1.5%** in **2030**. Separately from the cap, you can apply to the **ÖGK** for exemption on income grounds using the same **€1,308.39** and **€2,064.12** thresholds that govern the **ORF** exemption.

Illustration of a shield, an umbrella, and a health cross, for health, home, and liability insurance cover in Austria.

## How Much Social Insurance Comes Out of Your Pay?

| Branch | Employee share | Employer share | Combined |
| --- | --- | --- | --- |
| Health insurance (Krankenversicherung) | 3.87% | 3.78% | 7.65% |
| Pension insurance (Pensionsversicherung) | 10.25% | 12.55% | 22.80% |
| Unemployment insurance (Arbeitslosenversicherung) | 3.00%, staged down to 0%, 1% or 2% on low pay | 3.00% | 6.00% |
| Housing levy (Wohnbauförderungsbeitrag) | 0.50%, Vienna 0.75% | 0.50%, Vienna 0.75% | 1.00%, Vienna 1.50% |
| Accident insurance (Unfallversicherung) | none | 1.10% | 1.10% |
| Total deducted from gross | 18.07%, Vienna 18.12%, and 18.57% with the AK levy | about 21% plus payroll taxes | |

Contribution rates 2026. Source: the Dachverband der Sozialversicherungsträger. Employers pay a further DB of 3.7%, the DZ surcharge and Kommunalsteuer of 3% on top of their share.

An Austrian employee loses **18.07%** of gross pay to social insurance before income tax, and **18.12%** in **Vienna** because the housing levy is higher there. Add the compulsory **AK levy** of **0.5%** and the payroll deduction reaches **18.57%**. Contributions stop at a monthly ceiling, the **Höchstbeitragsgrundlage**, which rises to **€7,410 a month** in **2027** under an uprating factor of **1.046**.

Low earners pay less than the headline rate, and most people do not know it. The **unemployment-insurance** contribution is staged: **0%**, **1%** or **2%** instead of **3%** below monthly gross pay of roughly **€2,225**, **€2,427** and **€2,630**. It is applied in payroll automatically. Below the marginal-earnings threshold (**Geringfügigkeitsgrenze**) of **€551.10 a month**, frozen again for **2027**, only accident insurance applies.

The self-employed pay far more, from their own pocket. Under the **GSVG** the **SVS** charges **26.83%** of the contribution base: **18.5%** pension, **6.8%** health and **1.53%** self-employed provision, plus a flat **€155.40 a year** (**€12.95 a month**) for accident insurance. The minimum base of **€551.10** sets a floor of about **€160.81 a month**, or **€1,929.72 a year**, and the ceiling base of **€8,085 a month** caps the contribution at about **€2,182 a month**. Liberal professions under the **FSVG** pay **20%** for pension.

The classic founder shock is the year-three reassessment. The **SVS** bills provisionally on an assumed base and then re-assesses against your actual profit, so a third-year catch-up bill is normal, not an error. Register within **eight weeks** of crossing the **Neue Selbständige** insurance threshold of **€6,613.20 a year**, because failing to report attracts a **9.3%** surcharge. Set aside the full **26.83%** from day one.

Chamber membership is compulsory on both sides. Employees fund the [Arbeiterkammer](https://www.arbeiterkammer.at/) with **0.5%** of gross pay in every state, apprentices included, capped at the social-insurance ceiling, and that levy buys the **AK** advice lines and the free tax service. The self-employed fund the [WKO](https://www.wko.at/) through **Umlage 1** at about **0.3%**, **Umlage 2** at roughly **0.04% to 0.50%** depending on the state, and a **Grundumlage** of about **€55 to €100** per chamber. Most one-person businesses land at **€100 to €300 a year**, and micro-businesses under **€55,000** of turnover are largely exempt from **Umlage 1**. The exact **2026** Umlage 1 and 2 rates are not published uniformly across the states, so treat those two percentages as indicative and confirm with your own chamber.

## Which Compulsory Charges Change in 2027?

| Charge | Now | After | Effective |
| --- | --- | --- | --- |
| Styrian ORF provincial surcharge | €4.70 a month, €240.00 a year | none, €183.60 a year | 1 January 2027 |
| Federal ORF levy | €15.30 a month | frozen at €15.30 | through 2029 |
| Federal subsidy to the ORF | €93 million a year | ends; ORF review of the levy from 2028 under way, no decision | 2027 |
| e-card service fee | €25.00 | €26.85 | collected 15 November 2026 |
| e-card fee for pensioners | exempt | liable, €26.85 | 2027 |
| Prescription-charge cap | 2% of annual net income | 1.875%, falling to 1.5% by 2030 | 2027 |
| Vienna dog tax | €72 first dog, €105 further | €120 flat, €240 listed breeds | 1 January 2027 |
| Social-insurance ceiling | uprating factor 1.046 applied | €7,410 a month | 2027 |
| Marginal-earnings threshold | €551.10 a month | frozen at €551.10 | 2027 |
| Vienna Parkpickerl administrative charge | €30.70 online, €35.70 in person | €33.00 online, €50.00 in person | 1 September 2026 |

Confirmed changes as of September 2026; the ORF subsidy row added 12 October 2026 from VOL.at, 25 August 2026. Sources: OBS, ÖGK, wien.gv.at, and the 2027 social-insurance values published by the Dachverband and in BGBl. I Nr. 62/2026.

Two dates deserve a calendar entry. On **1 January 2027** **Styria** drops its **€4.70** monthly **ORF** surcharge, which takes a Styrian household from **€240.00** to **€183.60** a year, a saving of **€56.40**. And the federal **€15.30** levy is **frozen by law until 2029**, so the annual indexation that applies to almost every other charge here does not apply to it.

Retired households face the opposite move. Pensioners pay **no e-card** service fee in **2026** but become liable for **€26.85** from **2027**. Pensions themselves rise by **2.95%** in **2027** up to **€6,930** a month, with a flat **€204.44** above that. Dog owners in **Vienna** should register before **1 January 2027**: the rate moves from **€72** to **€120** per dog.

One further date sits just outside this page. The reduced **electricity levy** expires on **31 December 2026**, which raises the tax component of every household electricity bill from **2027**. Our [electricity and gas guide](/energy/electricity-gas) tracks that one, together with the grid charges and levies that make up roughly half of an Austrian energy bill.

Illustration of a house with a key, a map pin, and a cathedral spire, for housing, costs, and settling into life in Austria.

## Related Guides

[Cost of Living: Rent, groceries, transport and a full monthly budget for Austria.](/living/cost-of-living)

[Income Tax: Brackets, deductions and how your net salary is actually calculated.](/taxes/income-tax)

[Meldezettel Registration: The registration that starts the ORF levy, and how to file it in time.](/living/vienna-registration)

[Health Insurance: What the ÖGK covers, what it costs, and when private cover is worth it.](/insurance/health-insurance)

[Electricity and Gas: Grid charges, levies and the free three-week switch under § 25 ElWG.](/energy/electricity-gas)

[Finding Housing: Betriebskosten, deposits and what a landlord may pass on to you.](/living/housing)

## Frequently Asked Questions

### How much is the ORF-Beitrag in 2026?

The federal **ORF** household levy is **€15.30 a month**, or **€183.60 a year**, and it is frozen at that figure until **2029**. Four states add a surcharge on top: **Styria €4.70** a month (**€240.00** a year), **Burgenland** and **Carinthia €4.60** (**€238.80**), and **Tyrol €3.10** (**€220.80**). Vienna, Lower Austria, Upper Austria, Salzburg and Vorarlberg add nothing.

### Do you have to pay the ORF levy if you have no television?

Yes. Since **1 January 2024** the **ORF-Beitrag** is a household levy that **does not depend on owning a device**. It is charged **once per main residence** (Hauptwohnsitz) and the **OBS** matches it against the central residents register automatically, so registering a **Meldezettel** is what triggers it.

### Who is exempt from the ORF-Beitrag?

Recipients of the **Ausgleichszulage**, households whose net income is at or below **€1,308.39 a month** for a single person or **€2,064.12** for a couple, recipients of the **blind or deaf allowance**, people already exempt from prescription charges on social grounds, and **Pflegegeld** recipients above care levels **1 and 2**. You apply to the **OBS**, and the exemption runs for a maximum of **five years** before you reapply.

### What happens if you do not pay the ORF-Beitrag?

The **OBS** can claim the levy back for up to **three years**, plus arrears. Because the levy is matched against the **central residents register**, moving your main residence does not remove the liability, it moves it to the new address.

### How do you leave the Catholic Church in Austria and what does it cost?

You declare your exit in person or in writing at the **district administrative authority** (Magistrat or Bezirkshauptmannschaft) or at a registry office, with **photo ID**. It costs **€0**. For Roman Catholics the exit takes effect on the **last day of the month** in which you declare it, so the diocese bills a final pro-rata amount.

### Is the Kirchenbeitrag tax-deductible in Austria?

Yes, up to **€600 a year** as a **Sonderausgabe**, for the Roman Catholic church and several other recognised religious communities. On a **€42,000** gross income the contribution itself runs to roughly **€460 a year** at the **1.1%** rate, so the whole amount fits inside the deduction ceiling.

### What is the prescription charge cap in Austria in 2026?

The prescription charge is **€7.55 per pack** in **2026** and it is frozen. Once your prescription charges reach **2% of your annual net income** you are exempt for the rest of the year, automatically, through the **e-card** medicines account with **no application**. A minimum ceiling of **41 charges**, **€309.55**, applies. Since **1 January 2026** reimbursable medicines costing under **€7.55** count towards the cap too.

### Why does the e-card cost €25 in 2026?

The **Budgetbegleitgesetz 2025** raised the **e-card** service fee under **§ 31c ASVG** from **€13.80** to **€25.00** for **2026**, collected on **15 November 2025** through your employer, the **AMS** or your pension provider. It rises to **€26.85** for **2027**, collected on **15 November 2026**, and is indexed annually after that.

### Is the Parkpickerl more expensive in Vienna's first district?

No. The Vienna parking levy is **€13 a month** in **all 23 districts**, with **no district surcharge**. A 12-month permit costs **€202** in total when you apply online with **ID Austria**, or **€227** in person, since **1 September 2026**.

### How much social insurance do the self-employed pay in Austria?

Under the **GSVG** the **SVS** charges **26.83%** of the contribution base in **2026**: **18.5%** pension, **6.8%** health and **1.53%** self-employed provision, plus a fixed **€155.40 a year** for accident insurance. The minimum base of **€551.10 a month** puts the floor at about **€160.81 a month**, and the ceiling base is **€8,085 a month**.

### Is the AK levy voluntary?

No. Membership of the **Arbeiterkammer** is **compulsory** for employees and the levy is **0.5% of gross pay** in every state, capped at the social-insurance ceiling. It is deducted in payroll alongside the **18.07%** employee social-insurance share, which takes the total payroll deduction to **18.57%**.

---

Source: https://www.how-to-austria.com/living/mandatory-levies
Last updated: Updated: October 12 2026
Format: LLM-readable Markdown twin (.md) of the canonical HTML page.