Marterbauer/Eibinger-Miedl: What the new year will bring Stronger fight against fraud, fewer printed receipts, more transparency, improved financial education and more net pay for working on public holidays.

2026 will bring a number of important innovations from the finance department that will lead to more fairness for honest taxpayers and better earning opportunities for dedicated employees, less bureaucracy and more transparency.

"The year 2025 was primarily characterised by budget consolidation. A large number of measures were implemented to achieve this. Despite the strict budgetary requirements, there are offensives in the interests of fairness and in the interests of employees and the economy. Among other things, the fight against fraud is being intensified, the transparency of budgets at provincial and municipal level is being increased and working on public holidays and overtime, for example in the catering and nursing professions, is being made more attractive," says Finance Minister Markus Marterbauer.       

"With the 2025/26 double budget, we have embarked on a responsible course to stabilise public finances in the long term. At the same time, we are providing important impetus for performance, entrepreneurship and employment - from the higher basic flat-rate allowance to the tax-free employee bonus. In the new year, the aim is to consistently pursue this course: sound finances, clear priorities and easing the burden on the economy as the basis for sustainable growth. This is how we will create an upturn for Austria," said State Secretary for Finance Barbara Eibinger-Miedl.

Combating fraud - more justice and protection of the honest economy

The package of measures to combat tax fraud and undesirable tax avoidance will generate additional revenue totalling 270 million euros in 2026. At the same time, the package goes hand in hand with protecting the honest economy from illegal and competition-distorting activities. These are essential for a functioning economy and a fair tax system. Among other things, the following measures will be implemented in this area in 2026 The abolition of input tax deduction for property rentals with acquisition and production costs of €2 million or more, a closing of the gap in the tax treatment of donations from foreign foundation-like entities, more effective combating of bogus companies or improved exchanges in connection with the taxation of crypto assets.

New regulations for overtime and holiday pay - more net at the end of the month

The new regulations on overtime and public holiday pay will provide relief for all employees who regularly work on public holidays or do overtime. According to reports, around half a million people in the health and care sector, catering and tourism alone regularly work on public holidays. Around 2/3 of all employees regularly work overtime. For 2026, a new allowance of 170 euros applies for up to 15 hours of overtime per month. In addition, since 1 January, public holiday work (up to 400 euros per month) has been tax-free. This leaves dedicated employees with more net income from their salary.

Stability pact brings more transparency

The conclusion of the Stability Pact was one of the most important measures of the past year. In addition to the deficit limits for the federal government, federal states, municipalities and social security funds for the coming years, there will be significantly improved transparency from 2026. In future, all federal states will provide their budget data on a monthly basis and this data will not be summarised for all federal states as before, but will be shown individually for each federal state. This will enable a faster response and better forecasting.

Further development of the financial education strategy

With the 2026 annual plan adopted in autumn, the final work priorities for the current national financial education strategy were defined. From the promotion of training courses for specialists to new teaching materials, raising awareness among entrepreneurs and campaigns such as the Financial Future Day, financial knowledge in Austria will be strengthened. In the coming year, certificates will also be awarded for the first time to schools that are particularly committed to financial education for pupils. At the same time, the financial education community and stakeholders will be involved in working on the follow-up strategy, which will apply from 2027.

Further technical development of cash registers results in fewer receipt printouts

Technical advancements in cash register systems will also lead to significant simplifications in the issuing of receipts after a purchase in 2026, which will also continue to promote the fight against fraud. Increased digitalisation will reduce the need to print out slips of paper from October 2026.  Despite the continued option for entrepreneurs to choose between paper receipts and digital receipts, the obligation to issue receipts will also be fulfilled in future if the entrepreneur enables the customer to read the receipt using a digital device. The right to a paper receipt will be firmly established. In addition, from 1 January, small and micro-entrepreneurs were supported by the inflation adjustment of the turnover limit for the so-called "cold hands rule" and the indefinite extension of the "15 product group rule"