Reserve Planning for the Self-Employed and Sole Proprietors
How much should I set aside for taxes and Social Security?
Based on the information you provide, the reserve calculator estimates an annual and monthly range for income tax and social security contributions. The result helps with cash flow planning, but does not constitute a tax assessment or reflect the final social security reassessment.
Calculation Year 2026 · Basic Result Without Registration
Required Information
Status and Start-up Phase
Expected annual taxable income before income tax
Other taxable income (range)
Advance payments and SVS contributions already made
Multiple Insurance or Special Circumstances
Desired safety margin
Tax/Social Security Reserve Calculator
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Here's how the calculator works
Fundamentals 2026
2026 Income Tax Schedule: 0 % up to €13,539; above that, progressively 20 %, 30 %, 40 %, 48 %, and 50 %; for amounts over 1 million €, 55 %.
SVS contributions for typical GSVG cases: 18.5 % for pension insurance, 6.8 % for health insurance, 1.53 % for self-employed pension coverage, and 12.96 € for accident insurance per month.
The contribution base ranges from a minimum of €551.10 to a maximum of €8,085 per month.
SVS contributions reduce taxable income. Payments already made are deducted, and the safety surcharge is added.
Not taken into account, or only in a simplified manner
Deductions, extraordinary expenses, and individual special expenses
Tax-Exempt Income Threshold, Investments, Carryforward Losses, and Special Issues Regarding the Determination of Income
Multiple Insurance Coverage, FSVG/ASVG Special Cases, and Voluntary Insurance
Family and international circumstances, as well as differing advance payment periods
Value-Added Tax (VAT)—a separate cash reserve must be maintained for this purpose
Important Note
This calculation is a non-binding, simplified planning tool. It is not an official calculation, a tax or social security assessment, or a guarantee of your actual tax liability. Please review your results if your profit, other income, insurance status, or advance payments change.
Frequently Asked Questions
What is the difference between profit and revenue?
Revenue generally refers to a company's sales proceeds. In simple terms, profit is calculated after deducting operating expenses and serves as a key basis for calculating income tax. To use the calculator, you'll need a realistic estimate of your profit.
Why does the calculator display a range?
Because income tax and social security contributions depend on factors that a quick calculator cannot fully account for. A range is more accurate for cash flow planning than a seemingly exact single amount.
Is sales tax included?
No. Sales tax must generally be considered separately and should not be treated as available cash. The specific trends in tax liability and input tax depend on your sales, expenses, and reporting periods.
Why might additional payments be required under the SVS?
Preliminary contributions are based on minimum amounts or prior income, depending on the phase. Once the income tax assessment is available, the final contribution base is determined; this may result in additional payments or refunds.
