The year 2026 is drawing to a close. Especially in the final months of the year, there are often still opportunities to optimize your tax burden and create financial flexibility for the coming year.
Many tax measures can only be used effectively if they are implemented before the end of the year. Those who plan ahead can make the most of existing tax benefits and take targeted advantage of available tax planning options.
We have summarized the most important tax-saving tips for the end of 2026 for you.
Saving tax by bringing forward expenses
Businesses using cash-basis accounting (income-expense calculation) can influence their taxable profit through the targeted timing of expenses.
If planned business purchases or expenses are paid before year-end, they can generally already be claimed for tax purposes in 2026. This includes, for example, purchases of goods, office supplies, software licenses, training courses, or necessary repairs.
In this context, the so-called 15-day rule for regularly recurring income and expenses must be observed. These are allocated to the calendar year to which they economically belong.
Reviewing additional payments to the SVS
For many self-employed individuals, actual business results lead to an additional payment to the Social Insurance Institution for Self-Employed Persons (SVS).
Under certain conditions, corresponding advance payments can still be taken into account for tax purposes before year-end. This can reduce taxable profit for 2026.
Since the optimal amount must be assessed individually, it is advisable to coordinate with your tax advisor in good time.
Using business donations for tax purposes
Donations made from business assets can be recognized as a business expense for tax purposes.
Contributions to tax-privileged organizations are generally deductible up to 10% of taxable profit. The condition is that, at the time of the donation, the recipient organization is listed in the Federal Ministry of Finance’s list of tax-privileged institutions.
This way, you not only make a valuable contribution to society but can also benefit from tax advantages at the same time.
Making the most of the profit allowance
The profit allowance remains one of the most important tax benefits for entrepreneurs.
For profits up to €33,000, a basic allowance of 15%, or a maximum of €4,950, applies automatically. In addition, an investment-based profit allowance can be claimed for corresponding investments. The maximum profit allowance currently amounts to €46,400.
Particularly noteworthy: 2026 is the last year in which certain securities can be used to cover the investment-based profit allowance. Going forward, physical investments will play a more central role.
Our tip
The earlier a profit forecast is prepared, the more precisely necessary investments can be planned and tax benefits utilized.
Checking the investment allowance
In addition to depreciation, an investment allowance can be claimed for certain investments.
Especially for larger purchases, it is worth checking before making an investment decision which tax benefits can be used and which option delivers the best effect for the business.
Low-value assets (GWG)
Assets with acquisition costs of up to €1,000 can, under the statutory requirements, be deducted immediately as a business expense.
If you are already planning smaller investments, it is worth checking whether they can be purchased before year-end in order to benefit from the tax effect already in 2026.
Using half-year depreciation
For assets acquired and put into operation by December 31, 2026, depreciation can generally already be claimed in 2026.
Even if an asset is put into operation shortly before year-end, at least half-year depreciation is often still available.
Checking declining-balance depreciation
Declining-balance depreciation can still be used for certain assets.
It allows for higher depreciation amounts in the early years and can thereby create a liquidity advantage. Whether straight-line or declining-balance depreciation is more favorable should be assessed on a case-by-case basis.
Checking annual tickets and business travel costs
Self-employed individuals who use public transport for business trips should review the tax treatment of their weekly, monthly, or annual tickets.
Depending on business use, travel costs or the business-related portion of an annual ticket can be taken into account for tax purposes.
Especially in the case of regular client meetings, business discussions, or training courses, it is worth taking a close look at the available receipts and supporting documents.
Reviewing receivables at year-end
Outstanding receivables should be carefully analyzed before preparing the annual financial statements.
For doubtful or uncollectible receivables, a write-down or write-off can be made under certain conditions. This can reduce the taxable base.
Using employee benefits in a tax-optimal way
Employee benefits also offer interesting tax planning opportunities at year-end.
These include, for example:
- Christmas gifts within the statutory tax-free limits
- Company events
- Employee future provision (retirement/insurance benefits)
- Health promotion
- Meal subsidies
- Vouchers and benefits in kind
In addition to tax advantages, such measures often also strengthen employee loyalty and employer attractiveness.
Already thinking ahead to 2027
Annual tax planning does not end on December 31.
The upcoming changes introduced by the 2027–2028 Budget Accompanying Act make early planning particularly worthwhile. Those who still want to take advantage of existing tax benefits should check in good time which measures can still be implemented in 2026.
Companies with home office or remote work arrangements should also assess whether existing agreements and processes need to be adjusted going forward.
Our FAS tip
Timely tax planning often offers greater savings potential than many entrepreneurs assume.
Whether it’s the profit allowance, investments, SVS advance payments, or other tax planning options: the right timing often determines how significant the actual impact of a measure will be.
The earlier the planning takes place, the greater the scope for action.
We are happy to support you in analyzing your individual situation and implementing the optimal measures for your business before year-end. Get in touch with us — the FAS team is glad to assist you.
Sources
2027–2028 Budget Accompanying Act (Federal Law Gazette I No. 62/2026)
Federal Ministry of Finance – Tax-privileged institutions [bmf.gv.at]
Austrian Legal Information System (RIS)
Business Service Portal (USP) – Low-value assets [usp.gv.at]
Business Service Portal (USP) – Profit allowance [usp.gv.at]
Austrian Federal Economic Chamber – Profit allowance [wko.at]
