If you have children in Austria, the Familienbonus Plus is almost certainly the single most impactful tax benefit available to you. Unlike a deduction that reduces your taxable income, this is a direct tax credit — it reduces what you actually owe, euro for euro. For 2026, that means up to €2,000.16 per child per year for children under 18. No other family benefit comes close.
How Much Is the Family Bonus Plus?
The credit amount depends on your child's age:
- Children under 18: €166.68 per month (€2,000.16 per year)
- Children 18 and older who are still in school, university, or an apprenticeship and for whom you receive Familienbeihilfe: €58.34 per month (€700.08 per year)
These figures apply per child, not per parent. So if you have two young children, you're looking at a potential credit of €4,000.32 per year across your household.
It's a Credit, Not a Deduction
This distinction matters enormously. If you're in the 42% tax bracket and claim a €2,000 deduction, your tax bill falls by €840. But with the Family Bonus Plus, a €2,000 credit cuts your tax bill by the full €2,000, regardless of your tax bracket. It's one of the most efficient tax instruments in the Austrian system.
The only limit is your actual tax liability. You can't use the credit to create a negative tax bill — if your income tax is only €1,400, you can claim at most €1,400 via the Family Bonus Plus. This is where splitting between partners becomes important.
Who Can Claim It?
You must be entitled to Familienbeihilfe (family allowance) for the child. In practice, this means:
- The child lives in Austria (or the EU/EEA)
- You are the parent, guardian, or legal custodian
- The child is under 18, or is 18+ and in qualifying education/training with Familienbeihilfe still being paid
Both parents can claim if both are paying income tax. You cannot claim more than the total credit (€2,000.16), but you can split it flexibly.
How to Split the Credit Between Partners
You have three options:
- One parent claims 100% — ideal if one partner has little or no taxable income
- Split 50/50 — each partner claims €1,000.08 per child per year; this is the most common approach for dual-income couples
- No other split is permitted — the rules explicitly allow only full or half allocation per parent
When Does Splitting Make Sense?
Consider a couple where one partner earns €60,000 gross and the other earns €35,000 gross. They have one child under 18. If the higher earner claims the full €2,000.16, their tax bill drops by €2,000.16 — but only if they actually owe that much tax. If the lower earner's annual tax liability is around €4,000, it makes no difference whether they split or not — both partners have enough tax liability to absorb their share. In this case, 50/50 gives each a €1,000 reduction.
If one partner works part-time and earns €15,000, their annual tax is much lower — perhaps around €700 after other credits. Claiming the full €2,000.16 on the higher earner's side makes more sense here.
How to Claim: Two Methods
Method 1: Via Your Employer (Monthly)
Submit Form E 30 to your employer's payroll department. They will reduce your monthly wage tax withholding accordingly. If you split 50/50, both partners each submit Form E 30 to their respective employers.
This method gives you the benefit spread across the year rather than as a lump sum at tax return time. For a couple with one child splitting 50/50, each partner receives roughly €83.34 more in their monthly net pay.
Method 2: Via Annual Tax Return (Arbeitnehmerveranlagung)
Claim the Familienbonus Plus on Form L 1k when filing your annual tax return. If you forgot to submit Form E 30, or your circumstances changed during the year (birth of a child, change in partner's income), the tax return route catches everything up. You'll receive the full year's credit as a refund.
A Practical Example
Scenario: Maria and Thomas have two children, ages 8 and 13. Both parents work full-time. Thomas earns €55,000 gross, Maria earns €42,000 gross.
Maximum annual credit: 2 children × €2,000.16 = €4,000.32
They split evenly: each claims €2,000.16 — €1,000.08 per child per year, or €166.68 per month from their employer.
Thomas's monthly pay increases by roughly €166.68 net. Maria's does the same. Over the year, the household pays €4,000.32 less in income tax. For context, that's roughly equivalent to an extra month of net salary for a median-income earner.
Common Mistakes to Avoid
Claiming for an ineligible child. If Familienbeihilfe has stopped (child finished education, income threshold exceeded), the Family Bonus Plus stops too.
Claiming full credit when income tax is too low. If your annual tax liability is only €800, claiming the full €2,000.16 doesn't help — you can only offset what you owe. Better to have the higher-earning partner claim it.
Not updating Form E 30 after a life change. If a child turns 18 and leaves education, notify your employer immediately. Overclaimed credits must be repaid in the annual tax return.
Forgetting the older-child rate. Many parents stop claiming once a child turns 18, not realising the reduced €700.08 rate continues throughout university or apprenticeship years.
The Bottom Line
The Family Bonus Plus is straightforward to claim and delivers real, substantial savings. For a household with two young children, €4,000 per year in reduced taxes is equivalent to getting January's income tax back completely. Submit Form E 30 to your employer today if you haven't already — there's no reason to wait until your annual tax return.
Use our income tax calculator to see exactly how the Family Bonus Plus changes your net pay and annual tax bill based on your specific income and number of children.