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Tax credits

Tax credits  
Travel credit 291 Euro per annum until 2015
400 Euro per annum from 20161)
Travel credit supplement (with incremental controls) 400 Euro per annum from 20201)
Pensioner credit (Basic amount with incremental controls) 400 Euro per annum (600 Euro per annum from 2020)
Increased pensioner credit2) (with incremental controls) 764 Euro per annum (964 Euro per annum from 2020)
Family Bonus Plus, per child below age of majority4) 1,500 Euro per annum from 2019
Family Bonus Plus, per child above age of majority4) 500.16 Euro per annum from 2019
Sole earner credit with one child4) 494 Euro per annum
Sole earner credit with two children4) 669 Euro per annum
Single parents credit with one child4) 494 Euro per annum
Single parents credit with two children4) 669 Euro per annum
Child credit 58.40 Euro per month per child
Maintenance credit 29.20 to 58.40 Euro per month per child
Supplementary child credit, per child4) 250 Euro per annum from 2019
Eurocommuter credit (for those entitled to the flat-rate commuter credit) 2 Euro per km of the one-way distance between home and workplace.
  1. With the travel credit, there is a single level of credit for all employees, regardless of their income tax liability or cross-border commuter status. For those entitled to a flat-rate commuter credit, the travel credit is increased to 690 Euro as long as income does not exceed 12,200 Euro in the calendar year. The increased travel credit is tapered down to 400 Euro incrementally between incomes of 12,000 Euro and 13,000 Euro. From the 2020 assessment, the travel credit increases by 400 Euro (supplement) as long as the taxpayer’s income does not exceed 15,500 Euro in the calendar year. The supplement is tapered down incrementally to zero between 15,500 Euro and 21,500 Euro (this is taken into account only as part of the assessment process).
  2. For a maximum pension income of 19,930 Euro per annum, maximum spouse income 2,200 Euro per annum and no sole earner credit.
  3. The sole earner and single parent credits increase by 220 Euro in each case for each additional child.
  4. From 2019, the Family Bonus Plus, the sole earner credit, single parent credit, child credit, maintenance credit and supplementary child credit are indexed to the cost of living at the child’s residence if the child is living in the EU, the EEA or Switzerland. If the child is living in a third country, the credits do not apply. The amounts given here apply to a child resident in Austria.

Caution

A distinction must be made between the tax credits, which are deducted from the tax to be paid and thus essentially reduce tax by the absolute amount, and tax-free allowances which are deducted from the calculation base and hence reduce the income that is to be taxed. They have an effect only to the extent of the applicable tax band.

Caution

In general, these rules also apply to citizens and traders from EU Member States in Austria.

Further links

Translated by the European Commission
last update: 18 January 2021

responsible for content: Federal Ministry of Finance

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