All individuals resident in Austria are subject to Austrian income tax on their worldwide income, including income from trade or business, profession, employment, investments, and property. Non-residents are taxed on income from certain sources in Austria only. Non-residents are subject to income tax on Austrian-source income at normal rates (including a fictitious income increase of 9,000 euros [EUR]).
Assuming Austrian social security applies, wage tax and social security contributions on current salary are withheld as follows:
No local income taxes are payable in Austria.
Last Reviewed - 11 February 2020