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Updated : 02/10/2014

Income taxes abroad – Austria

What's your situation?

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Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Austria?

  • Live in Austria (min. 6 months in the tax year)? You must pay tax on your worldwide income there.

  • Lived in Austria but less than 6 months in the tax year? You are not considered tax resident and pay tax only on income earned in Austria.

  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Austria after deduction of taxes and social security contributions?

Income tax calculator – Austrian finance ministry Deutsch

  • Income tax is charged at progressive rates (the more you earn, the more you pay).
  • You will be entitled to a basic tax-free allowance (which may vary depending on your personal circumstances).
  • You may be entitled to deductions for some expenditure.

Income tax rates for 2013 (declared in 2014 return)

Bracket

Annual income

Rate

1

up to €10,999

0%

2

€11,000 – €25,000

36.5%

3

€25,001 – €60,000

43.2%

4

Over €60,000

50%

When and how do you pay?

Your employer deducts tax from your salary and remits it to the tax authorities on your behalf.

Tax returns are due by 30 April — but you only need to file one if:

  • you earn over a minimum amount from sources other than your employment or
  • are employed by 2 or more employers at once.

How to appeal / complain

If you disagree with a tax assessment, you can appeal to the tax office Deutsch within 1 month.

For details of exactly where and how, see your tax assessment letter.

You can also complain to the national ombudsman (Volksanwaltschaft Deutsch).

Links

Finance Ministry

Check also what your EU rights are.


I'm self-employed Choose country

Choose country

Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Austria?

  • Live in Austria (min. 6 months in the tax year)? You must pay tax on your worldwide income there.

  • Lived in Austria but less than 6 months in the tax year? You are not considered tax resident and pay tax only on income earned in Austria.

  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Austria after deduction of taxes and social security contributions?

Income tax calculator – Austrian finance ministry Deutsch

  • Income tax is charged at progressive rates (the more you earn, the more you pay).
  • You will be entitled to a basic tax-free allowance (which may vary depending on your personal circumstances).
  • You may be entitled to deductions for some expenditure.

Income tax rates for 2013 (declared in 2014 return)

Bracket

Annual income

Rate

1

up to €10,999

0%

2

€11,000 – €25,000

36.5%

3

€25,001 – €60,000

43.2%

4

Over €60,000

50%

When and how do you pay?

You must make quarterly advance tax payments and file a tax return by 30. April.

The tax authorities will send you an assessment notice, and you must pay any tax due within 1 month of the date of the notice. Above a certain amount, late payments are subject to penalties.

How to appeal/complain

If you disagree with your tax assessment, you can appeal to the tax office Deutsch within 1 month.

For details of exactly where and how, see your tax assessment letter.

You can also complain to the national ombudsman (Volksanwaltschaft Deutsch).

Links

Finance Ministry

Tax laws – EU and individual countries

Check also what your EU rights are.


Contact points

Tax office Deutsch

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