Negativsteuer

If you earn little, for example because you are an apprentice or work part-time and don't pay income tax, you will get a portion of the social security you paid back from the tax office = negative tax, which can amount to several hundred euros.



In the most beautiful official german law text it is said as follows:


Arbeitnehmer:innen und Pensionist:innen, die so wenig verdienen, dass sie keine Lohnsteuer zahlen, können sich vom Finanzamt die Negativ­steuer zurückholen. Vor­aus­setz­ung ist, dass sie Sozialversicherung zahlen.

Dies trifft vor allem auf Lehrlinge, Teilzeitbeschäftigte, Ferialarbeiter:innen, Pflicht­prak­ti­kant­:innen oder Pensionist:innen mit einer geringen Pension zu. Aber auch auf geringfügig Beschäftigte, die freiwillig in die Sozialversicherung optieren oder nachträglich einen Sozial­ver­sicher­ungs­bei­trag einzahlen müssen.

Things you should know aboutEverything you need to know so you can use RelaxTax like a Pro

What can you deduct from the tax?

What if I've never done a tax return before?

What is a tax return?

Do I have to submit a tax return if I am employed?

4 out of 7

Your question not yet included?
We have collected the most frequently asked questions and our answers in our FAQ 

Start your
Tax Return
today
Download App and you are ready to go. Let's get those taxes done!

Download on the App Store
Get it on Google Play

RelaxTax Logo

Legal

  • RelaxTax is an accountant company recognized by the Austrian Chamber of Commerce (WKÖ).
  • The President of the WKÖ is the supervisory body of our profession. We therefore meet all professional and trade law requirements in order to be able to offer you our service.
  • The final pre-calculation and verification of your possible tax refund will be done exclusively by the authorized Finanzamt and will be legally validated with your income tax assessment from the Finanzamt

Contact

© 2026 relax-tax FlexCo - All Rights Reserved