Austria provides two separate tax credits for families where only one adult earns income: the Alleinverdienerabsetzbetrag (AVAB) for single-income couples and the Alleinerzieherabsetzbetrag (AEAB) for single parents raising children alone. Both work as direct credits against your tax bill — not deductions from income — making them genuinely valuable regardless of your tax bracket.
Alleinverdienerabsetzbetrag: Single Earner in a Couple
The AVAB applies when you're married or in a registered partnership (or have lived with a partner for more than six months) and your partner's annual income is below a threshold.
Income Thresholds (2026)
From 2025 onwards, your partner's income must remain below €7,284 per year for you to qualify. This figure includes all taxable income — employment, self-employment, pensions, rental income — but excludes Familienbeihilfe, the Kinderabsetzbetrag, and certain social payments.
If your partner works part-time and earns, say, €600/month (€7,200/year), that's below the threshold and you remain eligible. If they earn €650/month (€7,800/year), you exceed the limit and the credit disappears entirely.
Credit Amounts
The credit scales with the number of children for whom you receive Familienbeihilfe:
| Children | Annual credit |
|---|---|
| 0 children (married 6+ months) | €494/year |
| 1 child | €572/year |
| 2 children | €774/year |
| Each additional child | +€255/year |
A couple with three children where one earns above the threshold receives: €774 + €255 = €1,029/year as a direct tax credit.
No children case: The AVAB is also available without children, provided you've been married or in a qualifying partnership for at least six months and your partner's income remains below €7,284. The credit in this case is €494/year.
Alleinerzieherabsetzbetrag: Single Parent Raising Children Alone
The AEAB is for parents who are not married, not in a civil partnership, and have not lived with a partner for more than six months in the calendar year. It's designed for the most common single-parent situations: divorced, never partnered, or separated parents raising children with Familienbeihilfe entitlement.
Credit Amounts (Identical to AVAB with Children)
| Children | Annual credit |
|---|---|
| 1 child | €572/year |
| 2 children | €774/year |
| Each additional child | +€255/year |
There is no income threshold for the AEAB based on a partner — by definition, there is no qualifying partner. However, you must be entitled to Familienbeihilfe for at least one child.
What "Not Living with a Partner" Means
The six-month rule is important. If you started a new relationship in October and moved in together, you still qualify for the AEAB for the full year because you didn't live with a partner for more than six months. The Finanzamt looks at the actual living situation during the tax year, not merely relationship status.
A Worked Example: Single Parent with Two Children
Claudia is divorced with two children, ages 7 and 10. She works part-time and earns €28,000 gross per year. She's entitled to Familienbeihilfe for both children and hasn't been in a cohabiting relationship.
She claims the AEAB for 2 children: €774 direct credit against her tax bill.
At €28,000 gross, her income tax before credits is roughly €3,200. After applying the standard employee tax credit and the AEAB, her effective bill drops by €774. Combined with the Family Bonus Plus (€4,000.32 for two children under 18), Claudia's total tax liability is essentially eliminated — she'll likely receive a full refund of any wage tax withheld during the year.
A Worked Example: Single Earner Couple with One Child
Michael earns €52,000 gross and his wife Sophia takes care of their infant son and earns nothing. They're married and have one child under 18.
AVAB entitlement: 1 child, one partner earning €0 (well below €7,284) → €572/year credit.
Michael also claims the full Family Bonus Plus: €2,000.16/year. Together, these two credits reduce his annual tax bill by €2,572.16.
Childcare Deduction: Up to €2,300 per Child
Related but separate from the AVAB and AEAB is the Kinderbetreuungskosten deduction for childcare costs. If your child is under 10 and attends an eligible care institution (Kindergarten, Hort, daycare, au pair — provided the carer is professionally qualified), you can deduct up to €2,300 per child per year as an extraordinary burden.
The institution or carer must provide a receipt that includes their tax identification number (UID or Steuernummer). Without this, the deduction is denied. Payments to family members (grandparents, siblings) don't qualify.
Special rule for disabled children: If your child receives the increased rate of Familienbeihilfe due to disability, the monthly deductible amount is €262/month (€3,144/year), with no age restriction and no cap tied to the standard €2,300 figure.
How to Claim
Both the AVAB and AEAB are claimed on your annual tax return (Arbeitnehmerveranlagung) using Form L 1. There is no mechanism to apply these credits directly via your employer's payroll throughout the year (unlike the Family Bonus Plus, which can be applied via Form E 30).
This means you receive the benefit as a lump-sum refund after filing. With €774 in credits plus potential refunds from other deductions, filing even a simple tax return is usually well worth the hour it takes.
Keep documentation ready: marriage certificate or partnership registration, birth certificates for children, proof of Familienbeihilfe entitlement, and any proof of separate living arrangements if your status might be questioned.
Can You Claim Both AVAB and Family Bonus Plus?
Yes. The AVAB/AEAB and the Family Bonus Plus are entirely independent. You can — and should — claim both in the same tax return. The credits stack, and there's no interaction or offset between them.
Use our income tax calculator to see your estimated refund after applying the AEAB or AVAB, Family Bonus Plus, and other credits relevant to your family situation.