|Transportation deduction||400 Euro per annum from 20161)|
|Transportation deduction supplement (with incremental controls)||650 Euro per annum from 2021 (400 Euro per annum in 2020)1)|
|Pensioner tax credit (Basic amount with incremental controls)||825 Euro per annum (600 Euro per annum until 2020)|
|Higher-rate pensioner tax credit2) (with incremental controls)||1,214 Euro per annum (964 Euro per annum until 2020)|
|Family Bonus Plus, per child below age of majority4)||2,000.16 Euro per annum from 2022 (1,500 Euro per annum from 2019 to 2021)|
|Family Bonus Plus, per child above age of majority4)||650.16 Euro per annum from 2022 (500.16 Euro per annum from 2019 to 2021)|
|Single-earner tax credit with one child4)||494 Euro per annum|
|Single-earner tax credit with two children3)4)||669 Euro per annum|
|Single-parent tax credit with one child4)||494 Euro per annum|
|Single-parent tax credit with two children3)4)||669 Euro per annum|
|Child deduction4)||58.40 Euro per month per child|
|Support money deduction4)||29.20 to 58.40 Euro per month per child|
|Supplementary child credit, per child4)||550 Euro per annum from 2022 (250 Euro per annum from 2019 to 2021)|
|Eurocommuter credit (for those entitled to the flat-rate commuter credit)||2 Euro per km of the one-way distance between home and workplace.|
- 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 12,200 Euro and 13,000 Euro. From the 2021 assessment, the travel credit increases by 650 Euro (in 2020 by 400 Euro) (supplement) as long as the taxpayer’s income does not exceed 16,000 Euro (15,500 Euro in 2020) in the calendar year. From the 2021 assessment, the supplement is tapered down incrementally to zero between 16,000 Euro and 24,500 Euro (15,500 Euro and 21,500 Euro in 2020) (this is taken into account only as part of the assessment process).
- For a maximum pension income of 19,930 Euro per annum, maximum spouse income 2,200 Euro per annum and no sole earner credit.
- The sole earner and single parent credits increase by 220 Euro in each case for each additional child.
- 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.
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.
In general, these rules also apply to citizens and traders from EU Member States in Austria.
- The Tax Book (→ BMF)German text
- Tax rates and tax credits (→ BMF)German text
- Tax credits in detail (→ BMF)German text
Responsible for the content: Federal Ministry of Finance