Child Support Calculation in Austria: Complete Guide 2026

Child Support Calculation in Austria: Complete Guide 2026 How to calculate child support (Kindesunterhalt) in Austria? Percentage method, Regelbedarfssätze 2026, Playboygrenze, and tax deductions — full breakdown with examples. Topics: Work, Salary & Taxes.

After a separation or divorce, one of the most pressing questions is child support calculation (Kindesunterhalt). Austria has a well-regulated system based on the percentage method (Prozentsatzmethode). Courts apply standard percentages of the non-custodial parent’s net income, adjusted for the child’s age. This guide covers exactly how to calculate child support, the minimum amounts (Regelbedarf), the upper limit (Playboygrenze), and the tax benefits available to the paying parent. All figures are for 2026.

Who Must Pay Child Support in Austria?

Under Austrian law (§§ 231–234 ABGB), both parents are obligated to support their child. The parent living with the child provides Naturalunterhalt — daily care, housing, food, and clothing. The other parent pays Geldunterhalt — cash child support.

Child support is the child’s right, not the parent’s. Even if parents agree otherwise, waiving child support for a minor is legally void — courts always review whether the child’s rights are protected.

The obligation exists regardless of whether the parents were married. It continues after divorce and during separation. Even an unemployed parent may be assessed on Anspannungsgrundsatz — a principle where support is calculated based on potential income rather than actual earnings, if the parent is not making reasonable efforts to work.

According to oesterreich.gv.at, the calculation considers all net income including the 13th and 14th month salary, overtime, and allowances.

The Percentage Method: The Core Formula

Austrian courts use the percentage method (Prozentsatzmethode) for child support calculation. A fixed percentage of the paying parent’s monthly net income (Nettoeinkommen) is applied based on the child’s age.

Percentage rates for 2026:

Child’s Age	Percentage of Net Income
0–5 years	16%
6–9 years	18%
10–14 years	20%
15+ years	22%

These percentages are established by consistent case law (ständige Rechtsprechung), not by statute. Courts follow them in the vast majority of cases.

Example: A father earns €3,000 net per month and has an 8-year-old child. Child support = 18% of €3,000 = €540 monthly.

Deductions for Other Children and Dependents

If the paying parent has other children or a non-working spouse, the base percentage is reduced:

Situation	Deduction
Additional child under 10	– 1 percentage point
Additional child over 10	– 2 percentage points
Non-working spouse	up to –3 percentage points

Example: A father earns €3,500 net monthly with two children aged 4 and 12. For the 4-year-old: 16% – 2% = 14%. For the 12-year-old: 20% – 1% = 19%. Total: €490 + €665 = €1,155 monthly.

Regelbedarfssätze 2026: The Minimum Floor

Regelbedarf (standard needs) is the minimum amount a child needs to live. Even if the percentage method produces a lower amount, the paying parent must pay at least the Regelbedarf. These rates are indexed annually.

Regelbedarfssätze 2026 (LG für ZRS Wien, 43 Nc 21/25b):

Age	Regelbedarf 2026
0–2 years	€360
3–5 years	€360
6–9 years	€460
10–14 years	€560
15–19 years	€700
20–27 years	€800

The Regelbedarf is a minimum threshold, not a fixed rate. If the paying parent’s income allows, child support will be higher. But even with minimal income, at least the Regelbedarf must be paid.

— LG für ZRS Wien, 43 Nc 21/25b

Playboygrenze: The Upper Limit

The Playboygrenze (luxury limit) prevents excessively high child support payments when the paying parent has a very high income. The rationale: over-financing can be pedagogically harmful.

Playboygrenze 2026:

Age	Multiplier	Maximum
0–2 years	2 × Regelbedarf	€720
3–5 years	2 × Regelbedarf	€720
6–9 years	2 × Regelbedarf	€920
10–14 years	2.5 × Regelbedarf	€1,400
15–19 years	2.5 × Regelbedarf	€1,750
20–27 years	2.5 × Regelbedarf	€2,000

In practice, this ceiling only affects very high earners. For a 12-year-old (20% rate), the ceiling of €1,400 kicks in only at a net income of €7,000 per month.

What Counts as Income for Child Support

Determining the Bemessungsgrundlage (assessment basis) is the most common point of dispute in child support cases.

For employees: Total annual net income divided by 12, including:

• base salary
• 13th and 14th month pay (Christmas and holiday bonuses)
• overtime pay
• allowances and bonuses
• expense reimbursements exceeding actual costs

For self-employed persons: Average net profit over the last 3 years. Taxable profit can differ significantly from actual income — depreciation (AfA) and investment deductions reduce taxes but not real income.

For unemployed persons: Unemployment benefits (Arbeitslosengeld) form the basis. Courts also consider whether the person is actively seeking work.

For pensioners: Pensions count as income for child support purposes.

According to RIS (Rechtsinformationssystem des Bundes), courts must consider all income components, not just the base salary. Concealing parts of income can be challenged in court.

Tax Benefits for Paying Parents

Since the Supreme Court ruling OGH 4 Ob 150/19s, Austrian law separates child support from tax law. Familienbeihilfe (family allowance) is no longer deducted from child support. Tax relief comes through two mechanisms:

Familienbonus Plus — reduces income tax directly:

• child under 18: €2,000 per year (€166.67/month)
• child 18+: €700 per year (€58.33/month)
• can be split between parents (100/0 or 50/50)

Unterhaltsabsetzbetrag — tax deduction for the paying parent:

• first child: €38 per month (2026)
• second child: €56 per month
• third and each additional: €75 per month

As stated by the BMF, these deductions apply only for months where child support is paid in full. Partial payments result in proportional reduction.

Special Cases: Studies, Special Needs, Shared Custody

Child Support During Education

The obligation continues until Selbsterhaltungsfähigkeit — when the child can support themselves. If the child pursues university or vocational training after school, support continues until approximately age 25–28.

From age 18, the child can demand that support be paid directly to them, not to the custodial parent.

Sonderbedarf (Special Needs)

Standard child support covers ordinary living expenses. Extraordinary costs — such as orthodontic treatment, glasses, or special education — can be claimed as Sonderbedarf. However, courts only grant it if current support does not significantly exceed the Regelbedarf.

Doppelresidenz (Shared Custody)

When both parents care for the child roughly equally (50:50 model), a different calculation applies. Per OGH decision 1 Ob 158/15i:

• if parents have roughly equal incomes (difference less than ⅓), no child support is owed
• if one parent earns significantly more, they pay Differenzunterhalt (difference-based support)

How to Request a Child Support Review

Child support is not set once and forever. Circumstances change: children age, incomes fluctuate, Regelbedarfssätze are indexed. Every 1–2 years, check whether the amount still matches the current situation.

Grounds for review:

• child enters an older age bracket (percentage increases)
• Regelbedarfssätze have increased (annual indexation)
• paying parent’s income has changed significantly
• new dependents appear or disappear

File the application at the Bezirksgericht (district court) of the child’s residence. You may also authorize Kinder- und Jugendhilfe (child and youth welfare service, formerly Jugendamt) to act on your behalf.

As Brandauer Rechtsanwälte notes, it’s common to see child support amounts that haven’t been reviewed for years. Just from age-based percentage increases and annual Regelbedarf indexation, the amount can rise by €100–200 per month.

What If the Other Parent Doesn’t Pay

If the paying parent defaults, you can apply for Unterhaltsvorschuss — a state advance. The government pays child support on behalf of the defaulter (up to the Regelbedarf amount), then recovers the money from the debtor.

Requirements:

• an enforceable child support order (court decision or certified agreement)
• child under 18
• application at the Bezirksgericht

Fixed Unterhaltsvorschuss amounts (if support is not yet court-ordered):

• 0–5 years: €300 per month
• 6–13 years: €428 per month
• 14+ years: €556 per month

Once approved, Kinder- und Jugendhilfe automatically becomes the child’s legal representative for all support matters.

Frequently Asked Questions

Can we waive child support by mutual agreement?

No. Child support belongs to the child, not the parent. Any waiver of support for a minor is legally void, even if notarized.

How does the child’s own income affect support?

If the child has regular income (e.g., apprenticeship salary), support may be reduced. Short-term holiday jobs (Ferienjob) do not affect the amount.

Does a new marriage of the former spouse affect child support?

No. Child support continues until the child becomes self-sufficient, regardless of the parents’ marital status.

How often should child support be reviewed?

Every 1–2 years is recommended. The percentage increases at each age threshold, and Regelbedarfssätze are indexed annually.

Step-by-Step: How to Calculate Child Support

Now you have all the tools for your child support calculation in Austria. Here is a quick checklist:

1. Determine the paying parent’s monthly net income (including 13th/14th salary, overtime, allowances)
2. Apply the percentage based on the child’s age (16% / 18% / 20% / 22%)
3. Subtract deductions for other children and dependents
4. Compare the result with Regelbedarf — if lower, pay Regelbedarf
5. Check Playboygrenze — if higher, the ceiling applies
6. Claim Familienbonus Plus and Unterhaltsabsetzbetrag in your tax return

Bottom line: Child support in Austria is not set in stone. Monitor Regelbedarfssätze changes, your child’s age milestones, and your income. When circumstances change, file for a review.

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