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Current values - Income tax/corporation tax

Aktuelle Werte - Einkommen-/Körperschaftsteuer 
Stand:

Annual income
in €
Income tax in € Average tax rate in % Marginal tax rate in %
< 11,000 0 0 0

> 11,000

up to 18,000

(income – 11,000) x 25%  0 – 9.72 25

> 18,000

up to 31,000

(income – 18,000) x 35% + 1,750  9,72 – 20.32 35
> 31,000 up to 60,000 (income – 31,000) x 42% + 6,300 20.32 = 30.80 42
> 60,000 up to 90,000 (income – 60,000) x 48% + 18,480 30.80 – 36.53 48
> 90,000 up to 1 million (income – 90,000) x 50% + 32,880 36.53 – 48,79 50
> 1 million (temporary from 2016 to 2020) (income – 1,000,000) x 55% + 487,800 48.79 55

Simplified tax calculation

Annual income x percent  minus fixed amount= tax (before tax allowance)
up to 11,000  x 0% -          0= 0
> 11,000 to 18,000x 25%  -   2,750= tax
> 18,000 to 31,000x 35%-   4,550= tax
> 31,000 to 60,000x 42%-   6,720= tax
> 60,000 to 90,000x 48% - 10,310 = tax
> 90,000 to 1 millionx 50%- 12,120 = tax
> 1 millionx 55%- 62,120= tax

Examples:

Annual income €15,798 x 25% =   3,949.50 minus €2,750 = €  1,199.50 income tax

Annual income €45,672 x 42% = 19,182.24 minus €6,720 = €12,462.24 income tax

Deductible amounts 

Unless specified otherwise, the deductible amounts are annual amounts and reduce the tax amount determined according to the income tax rate.

Deductible amount for sole earner/single parent  
with one child € 494
with two children € 669
for every additional child € 220

Additional earnings limit (annual) of the spouse/partner 
regarding the deductible amount for sole earners  

€ 6.000,-

If the income tax calculation produces a negative amount, the deductible amount for sole earner/single parent is to be reimbursed. 

Deductible amount for travel expenses    
(for active employees)
€ 400

The deductible amount for travel expenses increases from 2016 if a claim to the commuter flat-rate exists and the annual income does not exceed €12,200.

The increased deduction for travel expenses will be reduced incrementally to €400 between and income of €12,200 and €13,000.

The deductible amount for pensioners   €400

The deductible amount for pensioners will be reduced incrementally between retirement benefits of €17,000 and €25,000 to zero.

The deductible amount for pensions will increase from 2011 to

if the pension amounts to a maximum of €25,000 per year (limit from 2013; for 2012 max. of €19,930 and for 2011 max. of €13,100); if more than six months of a marriage/partnership is given; if the spouses/partners are not permanently separated; the spouse/partner has an income of maximum of €2,200 annually; and there is no claim to the deduction for sole earners.

The increased deductible amount for pensioners will be reduced incrementally between retirement benefits of €19,930 and €25,000 to zero as of 2013.

€764


  • Deduction for child support – monthly

For child support payments for children not belonging to their own household when the child is living permanently in Austria, in a member state of the European Union, a state in the European Economic Area or Switzerland:

for the first child € 29.20
for the second child € 43.80
for each additional child             € 58.40

Allowance for children – annually 

For children for whom the family allowance has been paid for more than six months of the calendar year or if the deduction for child support has been granted when the child is living permanently in Austria, in a member state of the European Union, a state in the European Economic Area or Switzerland: It reduces the taxable income and must be claimed within the scope of the tax assessment.

per child if one taxpayer claims the allowance € 440    
per child if two taxpayers claim it for the same child           € 300 each         

 

Obligation to file a tax return  
generally for an annual income of more than € 11,000
with income subject to income tax for an annual income of more than € 12,000
Capital gains tax27.50%    
 for certain interest payments (e.g. from deposits at banks)25%

 

Tax deduction with limited tax liability  
  if the recipient of the gains bears the fee 20%
  if the debtor of the gains bears the fee of the full amount 25%
  if expenditures directly connected to the revenues are deducted
  (for EU/EEA citizens) 
25%
Corporation tax  
  as of 2005 25%

of the income.

Minimum corporation tax annually quarterly
limited liability company (GmbH)   *) € 1,750 € 437.50
joint stock company (AG)   *) € 3,500 € 875
Banks and insurance companies € 5,452 € 1,363

 *) The minimum corporation tax for limited liability companies (GmbH) founded after 30 June 2013 amounts to €500 annually in the first five years, or €125 quarterly; in the following 5 years €1,000 annually, or €250 quarterly. As of the 11th year, the full minimum corporation tax must be paid. 

Minor assets (Art. 13 Income Tax Act)

Immediate write-off of investments up to an acquisition value of € 400 

Accounting limit 

Since 2010, mandatory accounting has been in effect
for an annual income of more than € 700,000

Please refer to the “Types of Profit Assessment” brochure for more detailed comments.

Status: January 2018

This information leaflet is a joint product of all Chambers of Commerce.

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Note: Despite careful editing, no responsibility can be taken for the correctness of this information. Any liability of the Austrian Chambers of Commerce is excluded. The terms used for references to persons always apply to both genders! 

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