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Updated : 07/08/2017

Income taxes abroad – Austria

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I'm an employee

Which income will be taxed in Austria?

  • Resident in Austria for at least 6 months in the tax year? You must pay tax on your worldwide income there.
  • Resident in Austria for 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? Make sure 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 2016 (2017 return)

Bracket

Annual income

Rate

1

up to €11 000

0%

2

€11 000 – €18 000

25%

3

€18 000 – €31 000

35%

4

€31 000 – €60 000

42%

5

€60 000 – €90 000

48%

6

€90 000 – €1 000 000

50%

7

over €1 000 000

55%

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 30th April of the following year (30th June in case of online submission via FinanzOnlineDeutsch) 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 officeDeutsch 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

I'm self-employed

Which income will be taxed in Austria?

  • Resident in Austria for at least 6 months in the tax year? You must pay tax on your worldwide income there.
  • Resident in Austria for 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 2016 (2017 return)

Bracket

Annual income

Rate

1

up to €11 000

0%

2

€11 000 – €18 000

25%

3

€18 000 – €31 000

35%

4

€31 000 – €60 000

42%

5

€60 000 – €90 000

48%

6

€90 000 – €1 000 000

50%

7

over €1 000 000

55%

When and how do you pay?

You must make quarterly advance tax payments and file a tax return by 30th April of the following year (30th June in case of online submission via FinanzOnlineDeutsch).

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 officeDeutsch 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

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