Austria income tax rates

What this value means

SEVEN bands for tax year 2026, read digit-by-digit off the RIS consolidated text of § 33 Abs. 1 on 2026-07-22 and independently reconciled against the promulgating regulation. A ZERO-RATE FIRST BAND IS REAL AND MUST BE PRESERVED: the first EUR 13,539 of Einkommen bears 0% by statute — this is a genuine tariff band, not a personal allowance bolted on, and dropping it would misstate every downstream calculation. THE 55% TOP BAND IS TEMPORARY: § 33 Abs. 1 last sentence reads 'Für Einkommensteile über eine Million Euro beträgt der Steuersatz in den Kalenderjahren 2016 bis 2029 55%.' It is enacted through calendar year 2029 only and lapses thereafter unless extended, at which point the 50% band would run to infinity. Diarise 2029. The EUR 1,000,000 threshold is expressly EXCLUDED from inflation indexation by § 33 Abs. 1a (which covers only 'die für die Anwendung der Steuersätze für Einkommensteile BIS eine Million Euro festgesetzten Grenzbeträge'), so it is nominal and has been frozen since 2016. HOW THE 2026 THRESHOLDS WERE SET, FULLY RECONCILED: Austria abolished bracket creep in 2023. § 33a Abs. 3 defines the inflation rate as the arithmetic mean of the y/y VPI rates for July of the prior year through May of the current year plus the provisional June value, rounded to a tenth of a point; § 33a Abs. 4 requires two thirds of that rate to be applied automatically and the resulting amounts to be promulgated by ministerial regulation by 31 August. The Inflationsanpassungsverordnung 2026 (BGBl. II Nr. 191/2025) states the § 33a Abs. 3 rate as 2.6%, the resulting uplift as 1.733%, rounded UP to whole euros, and lists the 2026 amounts for § 33 Abs. 1 as 13 539 / 21 992 / 36 458 / 70 365 / 104 859. AbgÄG 2025 then wrote exactly those figures into the statute in place of the 2025 amounts 13 308 / 21 617 / 35 836 / 69 166 / 103 072. BECAUSE THE STATUTORY AMOUNTS EQUAL THE REGULATION AMOUNTS EXACTLY, THE DISCRETIONARY FINAL THIRD UNDER § 33a Abs. 5 WAS NOT DISTRIBUTED THROUGH THE TARIFF THRESHOLDS FOR 2026 — only the automatic two thirds reached the bands. THE RATES THEMSELVES (0/20/30/40/48/50/55) ARE UNCHANGED from 2025; only the thresholds moved. A file showing the 2025 thresholds is the most likely stale Austrian PIT record. NO REGIONAL OR MUNICIPAL SURCHARGE: unlike Italy, Austria levies no addizionale regionale or comunale on personal income, so the federal tariff is the whole income tax. THIS TABLE IS NOT TAKE-HOME TAX, for four reasons that all cut in the same direction. (1) SOCIAL INSURANCE IS SEPARATE AND DEDUCTED FIRST — employee Sozialversicherung contributions (pension, health, unemployment, accident; roughly 18% of gross for employees, subject to an annually indexed Höchstbeitragsgrundlage) are Werbungskosten and reduce the base before this tariff applies; they are not in these rates and the specific 2026 contribution rates and ceilings were not verified in this pass. (2) ABSETZBETRÄGE ARE SUBTRACTED FROM TAX, NOT FROM INCOME, after the tariff — the 2026 amounts promulgated by BGBl. II Nr. 191/2025 include Verkehrsabsetzbetrag EUR 496, increased Verkehrsabsetzbetrag EUR 853 (tapering out between EUR 15,069 and the higher threshold), Alleinverdiener-/Alleinerzieherabsetzbetrag EUR 612 for one child and EUR 828 for two with EUR 273 for each further child, and the Alleinverdiener income limit EUR 7,411; the Familienbonus Plus and the Kinderabsetzbetrag (EUR 67.80 per child per month, indexed under § 33 Abs. 3 Z 2 by the ASVG Anpassungsfaktor) apply on top. These push the effective zero-tax point for an employee well above EUR 13,539, and the SV-Rückerstattung can make the net position negative. (3) THE 13TH AND 14TH SALARY ARE TAXED ON A SEPARATE, MUCH FLATTER SCALE — this is the most distinctively Austrian feature and the biggest source of error in cross-country comparison. Under § 33 Abs. 1 EStG read with § 67 Abs. 1 (verified today), sonstige Bezüge within the Jahressechstel are taxed at 0% on the first EUR 620, 6% on the next EUR 24,380, 27% on the next EUR 25,000 and 35.75% on the next EUR 33,333, with the fixed rates disapplied entirely where the Jahressechstel is EUR 2,615 or less, and amounts above the Jahressechstel or above EUR 83,333 falling back to the ordinary tariff. Since most Austrian collective agreements pay 14 monthly salaries, a material slice of annual pay never touches the table above. (4) SCHEDULAR CARVE-OUTS sit outside the progressive scale: capital income at 27.5% Kapitalertragsteuer (25% for bank interest), private real-estate gains at 30% Immobilienertragsteuer, and the Gewinnfreibetrag for the self-employed. None of these belong in this schedule. TAXPAYERS ABOVE PENSION AGE use the same tariff — Austria has no separate senior schedule, only a Pensionistenabsetzbetrag. ACCESS QUIRKS: ris.bka.gv.at returns HTTP 503 without a browser User-Agent; RIS renders every provision twice (a screen-reader expansion follows each sentence, turning '§ 33 Abs. 1' into 'Paragraph 33, Absatz eins,'), so text extraction yields doubled sentences; and the Bundesgesetzblatt authentic texts for both instruments are at /Dokumente/BgblAuth/BGBLA_2025_I_97/ and /Dokumente/BgblAuth/BGBLA_2025_II_191/ in HTML and PDF. Everything is German-only; there is no official English consolidation of the EStG.

Earlier values

Get it programmatically

curl https://euroref.dev/v1/at/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/at/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/at/income-tax

Other Austria series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · ECB main refinancing rate · late-payment interest rate