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), you have at least one child for whom Familienbeihilfe is paid, and your partner's annual income is below a threshold.
Income Thresholds (2026)
For 2026, your partner's income must remain below €7,411 per year for you to qualify (€7,284 in 2025). 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 | 2025 | 2026 |
|---|---|---|
| 1 child | €601/year | €612/year |
| 2 children | €813/year | €828/year |
| Each additional child | +€268/year | +€273/year |
A single-earner couple with three children receives: €828 + €273 = €1,101/year in 2026 as a direct tax credit.
No children, no credit: The AVAB is only available if you have at least one child. The former credit for couples without children was abolished in 2011.
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 | 2025 | 2026 |
|---|---|---|
| 1 child | €601/year | €612/year |
| 2 children | €813/year | €828/year |
| Each additional child | +€268/year | +€273/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: €828 direct credit against her tax bill in 2026.
At €28,000 gross, her income tax before credits is roughly €1,300. The Family Bonus Plus (up to €4,000.32 for two children under 18) is applied first and can reduce her tax to zero, but not below. Because the AEAB is applied after it, Claudia can still receive the AEAB as a refund (negative tax) when she files her tax return.
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 €7,411) → €612/year credit in 2026.
Michael also claims the full Family Bonus Plus: €2,000.16/year. Together, these two credits reduce his annual tax bill by €2,612.16.
Childcare Costs: No Longer Deductible
Older guides often mention a Kinderbetreuungskosten deduction of up to €2,300 per child. This deduction was abolished in 2019, when the Family Bonus Plus was introduced. Childcare costs can no longer be claimed on your tax return. Employers can still pay a tax-free childcare subsidy (Zuschuss zur Kinderbetreuung) under certain conditions.
Special rule for disabled children: If your child receives the increased rate of Familienbeihilfe due to disability, you can deduct €262/month (€3,144/year) as an extraordinary burden, with no deductible (Selbstbehalt).
How to Claim
You can claim the AVAB or AEAB in two ways:
- Through your employer: Submit Form E 30 to your employer. The credit is then applied to your monthly payroll.
- On your annual tax return (Arbeitnehmerveranlagung): Claim it on Form L 1. This also works if you didn't submit Form E 30.
If your tax is already zero, the credit is paid out as a refund when you file your tax return. With €828 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. You can — and should — claim both. The credits stack. The Family Bonus Plus is deducted first and can only reduce your tax to zero. The AVAB/AEAB is deducted after it and can result in a refund even when your tax is already zero.
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.