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]).
Personal income tax rates
|Income (EUR)||Tax rate (%)|
|11,000 and below||0|
|11,001 to 18,000||25|
|18,001 to 31,000||35|
|31,001 to 60,000||42|
|60,001 to 90,000||48|
|90,001 to 1,000,000||50|
Payroll withholding tax (WHT) examples
Assuming Austrian social security applies, wage tax and social security contributions on current salary are withheld as follows:
|Annual taxable salary||Monthly salary
(paid 14 times)
|Pre-tax monthly social security withholding||Monthly wage tax withholding|
- Individuals for whom employment income is the only source of income are not obligated to file income tax returns. However, such individuals may obtain a partial refund of taxes by filing an income tax return where they have incurred deductible business or special expenses, or did not have a constant salary for 12 months.
- A sole earner credit can be applied as follows: If a married couple with a single income has one child and is entitled to the family allowance for more than six months, the monthly tax amount withheld is reduced by EUR 41.17, with two children it is reduced by EUR 55.75, and with three children by EUR 74.08. If children live in other EU countries, the amount of the sole earner credit is subject to indexation. For married couples without children, the sole earner credit is not applicable.
- Tax rates applicable to monthly salaries are based on the above-listed income tax rates.
- The 13th- and 14th-month salaries (‘special payments’) are subject to social security deductions (see Social security contributions in the Other taxes section for more information). The first EUR 620 is tax exempt; from the remaining amount, tax is withheld at a graduated rate between 6% and 50% (see Employment income in the Income determination section for more information).
Local income taxes
No local income taxes are payable in Austria.