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Austria Individual - Sample personal income tax calculation

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Typical tax computation for 2019, based on the projected law and tax rates in effect as of 1 January 2019

Assumptions:

  • Resident husband and wife
  • Two dependent children
  • Husband is sole earner:
    • Employment in Austria (Austrian employer).
    • Austrian social security.
    • Employment income paid in 14 instalments.
  • Interest income from bank deposits (EUR 11,250)
  • Dividends from abroad (DTT country) (EUR 7,030 comparable to Austrian dividends)
  • Life insurance premiums of EUR 7,300 per year (contract was closed before 1 January 2016).
Tax computation EUR EUR
Salary   77,000.00
Less: Tax-favoured portion (13th and 14th salaries) ((77,000 / 14) x 2) (11,000.00)  
Less: Social security contributions (11,350.37)  
Less: Standard allowance: Business expenses (132.00)  
Less: Non-business expenses relief: Insurance premiums (max) * (60.00) (22,542.37)
Taxable income   54,457.63
Tax thereon   16,152.21
Less: Personal allowances: Sole earner (669.00)  
Less: Personal allowances: Transportation credit (400.00) (1,069.00)
Income tax   15,083.21
Income tax on 13th and 14th salaries ((77,000 / 14) x 2) 11,000.00  
Social security contributions (1,787.33)  
For 13th and 14th salaries (620.00) 8,592.67
Assessment basis (6% of 8,592.67)   515.56
Add: 25% special tax on interest and 27.5% on dividends   4,745.75
Income tax liability   20,344.52
Foreign tax credit for WHT on dividends (assume 10% of 7,030)   (703.00)
Total income tax payable   16,641.52

* Maximum deduction of EUR 60 as the salary earned exceeds EUR 60,000.


Last Reviewed - 23 January 2019

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