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Who is liable to pay Austrian Income Tax?

Individuals residing in Austria are, in principle, subject to Austrian income tax while Non-residents are subject to Austrian income tax on certain categories of income from Austrian sources. Tax treaties between countries may however provide exceptions to these principles.

Who is an Austrian Tax Resident?

An individual is deemed to be an Austrian resident if he/she either maintains any kind of accommodation or is physically present in Austria over a period exceeding six months (183 days).

What is the tax year end?

31st December

When are tax returns due?

30 April if filing a paper version and 30 June if filing electronically.

Is there a personal tax allowance?

The standard Personal allowance is €11,000 per person.

What are the tax rates?

A progressive tax rate ranging from as low as 9.72% to as high as 55% depending on earned income above allowances. The highest rate of 55% is for amounts €1,000,000 in excess of taxable income.

What are the social security rates?

Social security rates are split between employers and employees at 18.12% and 21.48% of total monthly earnings respectively. The maximum contribution basis for regular payments per month is EUR 4,980 per month.

Can I be self-employed, or must I become an employee to work in Austria?

You can be self-employed in Austria. Contact us for more details