Tax Overview in Austria
Tax overview for Austria (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Tax overview for Austria (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Not yet approved
Built from the law
Austrian income tax (Einkommensteuer) for resident individuals, tax year 2026: employees, pensioners, sole traders, freelancers and private landlords. Covers the 2026 bands (0/20/30/40/48/50/55%) as indexed by two thirds of 2.6% inflation, the credits (Verkehrsabsetzbetrag, sole-earner and single-parent, pensioner, Pendlereuro), Familienbonus Plus and Kindermehrbetrag, the Gewinnfreibetrag (15% on the first EUR 33,000), the Basispauschalierung (6% or 15%, EUR 420,000 limit), the 2026 investment allowance, special and extraordinary expenses, losses, the E 1 and L 1 returns, deadlines (30 April paper, 30 June FinanzOnline), prepayments, Anspruchszinsen and surcharges.
Not yet approved
Built from the law