Legislation on the Aktivpension scheme & earned-income tax allowance promulgated

The relief measures notably include the abolition of the employee pension insurance contribution and, subject to the statutory eligibility requirements, an earned-income tax allowance (Aktivitätsfreibetrag) of up to € 1,250.00 per month or € 15,000.00 per year.

Useful link in german: The relevant legislative amendment was promulgated in the Federal Law Gazette on 16 October 2026 (BGBl. I No. 88/2026):

https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2026_I_88/BGBLA_2026_I_88.html

The Federal Ministry of Finance (BMF) and the Federal Ministry of Labour, Social Affairs, Health, Care and Consumer Protection (BMASGPK) have published coordinated sets of FAQs on the tax and social insurance rules for individuals who have reached the statutory retirement age (those deferring their pension and those earning additional income while drawing a pension).

Useful links in german: The FAQs provide an overview of the earned-income tax allowance and the exemption from pension insurance contributions under the Aktivpension scheme.

>>> BMF FAQs on the earned-income tax allowance:

https://www.bmf.gv.at/themen/steuern/aktivpension.html

>>> BMASGPK FAQs on the Aktivpension scheme:

https://www.sozialministerium.gv.at/Themen/Soziales/Sozialversicherung/Aktivpension.html