Personal Tax in Austria

Overview by
Tax Base For Residents and Non-Residents
A resident is defined as an individual whose home is in Austria or who has been in Austria for more than six months in a year. Residents are subject to tax on their worldwide income, while as non-residents are subject to tax only on certain Austrian-sourced income. However non-residents are not generally eligible for personal deductions.

Tax Rate

Individual tax rateTaxable Income in EUR Rate (%) Austria individual income tax rates for 2009-2010 are progressive up to 50% for income exceeding €51,000.
from 0 EUR to 10,000 EUR 0%
from 10,001 EUR to 25,000 EUR 23%
from 25,001 EUR to 51,000 EUR 33,5%
beyond 51,001 EUR 50%
Allowable Deductions and Tax Credit
Deductions include expenses incurred towards: insurance premium, purchase of a house or home improvements, retirement savings, work related expenses (like keeping an accommodation close to the workplace, professional use of home computer or internet or car or mobile phone), etc. Generally it is possible to take a flat rate deduction for such expenses.

Automatic tax credits are given based on the number of income earning individuals in a household and whether there are children.

Special Expatriate Tax Regime
There is no special expatriate tax regime in Austria. However the country’s tax authorities do accept a number of deductions on account of additional cost of living incurred by expatriates.
Capital Tax Rate
Charged at regular  tax rates.

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