Austria Self-Employment Guide
A practical guide to working for yourself in Austria. Einzelunternehmen registration, Gewerbeschein, SVS social insurance, Umsatzsteuer (VAT), and the tools you need.
HustleHub AI provides general information only, not tax, legal, or financial advice. Austrian tax and business rules may vary by Bundesland and profession. Always check official guidance from BMF or WKO, or speak to a qualified Steuerberater.
What self-employment means in Austria
In Austria, self-employed individuals (Selbstständige) typically operate as an Einzelunternehmen (sole proprietorship). Depending on the activity, you may need a Gewerbeschein (trade licence) from the Bezirkshauptmannschaft or Magistrat, and membership in the Wirtschaftskammer (WKO).
The key distinction is between Gewerbetreibende (trade/commercial activities requiring a Gewerbeschein), Neue Selbstständige (new self-employed — freelancers without a Gewerbeschein, such as IT consultants, trainers, artists), and Freiberufler (regulated liberal professions like doctors, lawyers, architects).
Key differences
| Status | Tax | Social insurance | Registration |
|---|---|---|---|
| Employee (Angestellter) | Employer deducts Lohnsteuer | Employer + employee contributions | None |
| Gewerbetreibender | Einkommensteuer (income tax) | SVS (Sozialversicherung der Selbstständigen) | Gewerbeschein + WKO membership + Finanzamt |
| Neue Selbstständige | Einkommensteuer | SVS (above income threshold) | Finanzamt only (no Gewerbeschein needed) |
| GmbH | Körperschaftsteuer 23% + personal tax on salary/dividends | ASVG for managing directors | Firmenbuch + notary + Finanzamt |
Common business forms for solo operators
Einzelunternehmen (Gewerbe) (Einzelunternehmen)
Sole proprietorship with a Gewerbeschein. WKO member. SVS social insurance. Personal liability.
Neue Selbstständige (Neue Selbstständige)
Freelancers without a trade licence (e.g., IT consultants, trainers, artists). No WKO membership. SVS applies above income thresholds.
GmbH (GmbH)
Private limited company. Minimum share capital €10,000 (€5,000 privileged formation). Limited liability. Firmenbuch registration.
How to register as self-employed in Austria
Via Gewerbebehörde, WKO, and Finanzamt
Determine your activity type
Check if your activity is a Gewerbe (requires Gewerbeschein), Neue Selbstständige (freelance without licence), or regulated profession (Freiberufler). The WKO Gründerservice can help classify your activity.
Get your Gewerbeschein (if Gewerbe)
Apply at the Bezirkshauptmannschaft (district authority) or Magistrat. Costs approximately €50-€100. Some Gewerbe require specific qualifications (Befähigungsnachweis).
Register with the Finanzamt
Notify your local Finanzamt of your self-employed activity. You will receive a Steuernummer. Choose Kleinunternehmerregelung (small business VAT exemption) if eligible.
Register with SVS
The Sozialversicherung der Selbstständigen (SVS) handles health, pension, and accident insurance for self-employed individuals. Registration is usually automatic once you get a Gewerbeschein or report self-employed income.
Choose Kleinunternehmerregelung or regular USt
If your annual turnover is below €35,000, you can use the Kleinunternehmerregelung and not charge Umsatzsteuer (USt/VAT). You cannot reclaim input USt.
Open a business bank account
Not legally required for Einzelunternehmen but strongly recommended for clean bookkeeping.
Set up bookkeeping
Small businesses can use Einnahmen-Ausgaben-Rechnung (income-expenditure accounting). Larger businesses (turnover above €700,000 for two consecutive years) must use double-entry bookkeeping.
Consider a Steuerberater
An Austrian tax adviser handles Einkommensteuererklärung, Umsatzsteuererklärung, and SVS matters. They also extend your filing deadline.
Key dates for the self-employed in Austria
Verify current dates on Finanzamt — deadlines may shift
Income tax return deadline (paper)
Deadline for filing Einkommensteuererklärung for the previous year (paper filing).
Income tax return deadline (online)
Extended deadline if filing via FinanzOnline.
Extended deadline (with Steuerberater)
If represented by a Steuerberater, the filing deadline is extended significantly.
USt advance returns
If not using Kleinunternehmerregelung, file quarterly Umsatzsteuervoranmeldung (monthly if turnover exceeds €100,000).
SVS contributions
SVS social insurance contributions are paid quarterly, calculated based on estimated income.
Tax year ends
Calendar year is the standard tax year in Austria.
Source: Finanzamt . Always verify current dates.
Tax basics
Austria — overview of main taxes and contributions
Self-employed individuals in Austria pay Einkommensteuer (income tax) on their profits and SVS social insurance contributions. The tax system is progressive with a tax-free threshold.
- Einkommensteuer (Income Tax): Progressive rates: 0% (up to €12,816), 20% (€12,817-€21,211), 30% (€21,212-€35,014), 40% (€35,015-€68,528), 48% (€68,529-€103,072), 50% (€103,073-€1,000,000), 55% (above €1,000,000). Check BMF for current brackets.
- SVS Social Insurance: Covers health, pension, and accident insurance. Approximately 26.83% of profit (health ~6.8%, pension ~18.5%, accident ~1.53%). Minimum contributions apply.
- Gewinnfreibetrag: Profit allowance (Gewinnfreibetrag) of 15% of profit up to €33,000 (basic), with additional allowances for investments above €33,000.
- Betriebsausgabenpauschale: Some professions can use a flat-rate expense deduction (12% or 6% of turnover depending on activity type) instead of tracking individual expenses.
- Kleinunternehmerregelung: If turnover is below €35,000/year, you can opt for the small business regulation and not charge USt. You cannot reclaim input USt on purchases.
- Deductible expenses: Business expenses reduce taxable profit: office, equipment, travel, phone, internet, training, insurance, SVS contributions, and professional memberships.
Source: Self-Employment Taxes — BMF
VAT basics in Austria
In Austria, Umsatzsteuer (USt) is the equivalent of VAT. The Kleinunternehmerregelung provides an exemption for small businesses below €35,000 annual turnover.
Kleinunternehmerregelung threshold
€35,000 annual turnover. Below this, you can opt not to charge USt. You cannot reclaim input USt on purchases. One-time exceeding by up to 15% is tolerated.
Standard USt rate
20% standard rate. 13% reduced rate (cultural events, accommodation). 10% reduced rate (food, books, public transport).
Umsatzsteuervoranmeldung
Quarterly USt advance returns (monthly if annual USt liability exceeds ~€100,000). Filed via FinanzOnline.
EU cross-border
For EU cross-border services, reverse charge applies. UID-Nummer (USt-IdNr) needed for intra-EU transactions.
Source: Umsatzsteuer — BMF
Common mistakes to avoid
- Not checking whether your activity requires a Gewerbeschein
- Missing the Finanzamt registration before starting
- Underestimating SVS social insurance contributions
- Not claiming the Gewinnfreibetrag (profit allowance)
- Missing quarterly USt advance return deadlines
- Not using the Kleinunternehmerregelung when eligible
- Failing to register with SVS (triggers back-payments)
- Not keeping receipts for the required 7 years
Banking tools for the self-employed
Editorially selected — July 2026
Wise Business
Multi-currency account for Austrian Selbstständige
Hold and convert 40+ currencies at the mid-market rate. Useful for Austrian Einzelunternehmer and Freiberufler with international clients. Low, transparent fees.
- 40+ currency accounts
- Mid-market exchange rates
- Local account details
- Batch payments
- Accounting integrations
- Transparent pricing
N26 Business
Digital banking for Austrian Selbstständige
Free business checking with IBAN, real-time notifications, and cashback on purchases. Full German banking license with BaFin supervision. Deposit protected up to €100,000. Available to Austrian residents.
- Free business account
- Austrian-accessible IBAN
- Cashback on purchases
- Real-time notifications
- Sub-accounts (Spaces)
- Deposit protected €100K
Disclosure: Recommendations are editorially selected. Some may become affiliate or partner links — this will always be clearly labelled. Always verify terms on the provider's website.
Bookkeeping and accounting
Editorially selected — July 2026
Austrian self-employed individuals use either Einnahmen-Ausgaben-Rechnung (simplified cash-basis accounting) or doppelte Buchführung (double-entry bookkeeping) depending on turnover.
- Einnahmen-Ausgaben-Rechnung for turnover below €700,000 (two consecutive years)
- Double-entry bookkeeping (doppelte Buchführung) required above threshold
- Retain all Belege (receipts) for 7 years
- Invoices must comply with §11 UStG requirements
- Consider Austrian-specific accounting software (BMD, RZL, ProSaldo)
- File via FinanzOnline for all tax matters
ProSaldo
Buchhaltung und Einnahmen-Ausgaben-Rechnung für Österreich
Austrian online accounting software for Einzelunternehmer and small businesses. Handles Einnahmen-Ausgaben-Rechnung (E/A), Umsatzsteuervoranmeldung (UVA), invoicing, and FinanzOnline integration. Designed for Austrian tax law.
- Einnahmen-Ausgaben-Rechnung (E/A)
- Umsatzsteuervoranmeldung (UVA)
- FinanzOnline integration
- Invoicing
- Bank import
- Austrian tax law compliance
Official resources and free tools
Gründerservice (WKO)
Free startup advice, guides, and workshops from the Austrian Chamber of Commerce
BMF (Bundesministerium für Finanzen)
Tax information, FinanzOnline, and official forms
SVS
Social insurance for self-employed — registration, contributions, and benefits
FinanzOnline
Online tax filing portal for all Austrian taxpayers
WKO — Wirtschaftskammer Österreich
Austrian Chamber of Commerce — industry information and legal guides
Getting-started checklist
- Determine your activity type (Gewerbe, Neue Selbstständige, or Freiberufler)
- Get a Gewerbeschein if required (at Bezirkshauptmannschaft/Magistrat)
- Register with the Finanzamt and get your Steuernummer
- Register with SVS (automatic for Gewerbe, manual for Neue Selbstständige)
- Choose Kleinunternehmerregelung or regular USt
- Open a business bank account
- Set up Einnahmen-Ausgaben-Rechnung bookkeeping
- Claim the Gewinnfreibetrag on your tax return
- Set up FinanzOnline access
- Research profession-specific requirements at WKO
- Consider a Steuerberater for annual filings
- Get appropriate business insurance
Frequently asked questions
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HustleHub AI provides general information only, not tax, legal, or financial advice. Austrian tax and business rules may vary by Bundesland and profession. Always check official guidance from BMF or WKO, or speak to a qualified Steuerberater.