Since 2018, the Housing Subsidy Contribution Act has provided for the possibility that the amount of the housing subsidy contribution can be determined independently by each federal province. So far, the federal states have not made use of this option. This will now change in 2026: According to a resolution passed by the Vienna state parliament, the contribution in Vienna will be increased from 1 % to 1.5 % from the beginning of 2026, meaning that the contribution for each side - half of which is borne by companies and half by employees - will rise from 0.5 % to 0.75 %.
This applies to all female employees who are employed above the monthly marginal earnings threshold (EUR 551.10) and are insured with the Vienna regional office of the ÖGK or - if another social insurance institution is responsible, e.g. BVAEB - whose place of employment is Vienna.
As a result of the increase of 0.25 percentage points, the social security deduction from the current salaries of employees in Vienna will amount to % 18.32 from 2026 (instead of % 18.07 previously). At the same time, the non-wage labour costs to be borne by companies will also increase by 0.25 percentage points.
Freelance employees are not affected by the increase, as they do not have to pay a housing subsidy from the outset.
It is not yet known whether other federal states will follow Vienna's example.
Created: 04.11.2025
Source: Kraft & Kronberger specialised publications
Photo: Pavel Danilyuk
