Tariff levels/Calculation formulae

The taxable income forms the tax base for the tax calculation. Depending on the amount of annual income, the following tariff levels are applied in calculating income tax. The marginal tax rate indicates how additional income within each of the tariff levels is to be taxed.

Portions of income above 1 million Euro per year are taxed at a higher tax rate of 55 percent for a limited period for the years 2016 to 2025.

Caution

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

Income tax rates for the years 2016 to 2019

Tariff levels income in Euro Marginal tax rate 2016 to 2019 Calculation formula 2016 to 2019
11 000 and below 0 percent  
Above 11,000 up to 18,000 25 percent (Income – 11,000) x 1,750/7,000
Above 18,000 up to 31,000 35 percent [(Income – 18,000) x 4,550/13,000] + 1,750
Above 31,000 up to 60,000 42 percent [(Income – 31,000) x 12,180/29,000] + 6,300
Above 60,000 up to 90,000 48 percent [(Income – 60,000) x 14,400/30,000] + 18,480
Above 90,000 up to 1,000,000 50 percent [(Income – 90,000) x 455,000/910,000] + 32,880
Above 1,000,000 55 percent1) [(Income – 1,000,000) x 0.55] + 487,880

1) Limited until 2025, 50 percent thereafter.

Example

A trader has taxable income in 2019 of 40,000 Euro. Tax is calculated according to the tariff levels as follows:

11,000 x 0 percent 0 Euro
7,000 x 25 percent 1,750 Euro
13,000 x 35 percent 4,550 Euro
9,000 x 42 percent 3,780 Euro
Income tax for 2019 10,080 Euro

Income tax rates for the years 2020 and 2021

Tariff levels income in Euro Marginal tax rate 2020 and 2021 Calculation formula 2020 and 2021
11,000 and below 0 percent  
Above 11,000 up to 18,000 20 percent (Income – 11,000) x 1,400/7,000
Above 18,000 up to 31,000 35 percent [(Income – 18,000) x 4,550/13,000] + 1,400
Above 31,000 up to 60,000 42 percent [(Income – 31,000) x 12,180/29,000] + 5,950
Above 60,000 up to 90,000 48 percent [(Income – 60,000) x 14,400/30,000] + 18,130
Above 90,000 up to 1,000,000 50 percent [(Income – 90,000) x 455,000/910,000] + 32,530
Above 1,000,000 55 percent1) [(Income – 1,000,000) x 0.55] + 487,530

1) Limited until 2025, 50 percent thereafter.

Example

A trader has taxable income in 2020 of 40,000 Euro. Tax is calculated according to the tariff levels as follows:

11,000 x 0 percent 0 Euro
7,000 x 20 percent 1,400 Euro
13,000 x 35 percent 4,550 Euro
9,000 x 42 percent 3,780 Euro
Income tax 2020 9,730 Euro

Income tax rates for the year 2022

Tariff levels income in Euro Marginal tax rate 2022 Calculation formula 2022
11,000 and below 0 percent  
Above 11,000 up to 18,000 20 percent (Income – 11,000) x 1,400/7,000
Above 18,000 up to 31,000 32,5 percent [(Income – 18,000) x 4,225/13,000] + 1,400
Above 31,000 up to 60,000 42 percent [(Income – 31,000) x 12,180/29,000] + 5,625
Above 60,000 up to 90,000 48 percent [(Income – 60,000) x 14,400/30,000] + 17,805
Above 90,000 up to 1,000,000 50 percent [(Income – 90,000) x 455,000/910,000] + 32,205
Above 1,000,000 55 percent1) [(Income – 1,000,000) x 0.55] + 487,205

1) Limited until 2025, 50 percent thereafter.

Example

A trader has taxable income in 2022 of 40,000 Euro. Tax is calculated according to the tariff levels as follows:

11,000 x 0 percent 0 Euro
7,000 x 20 percent 1,400 Euro
13,000 x 32,5 percent 4,225 Euro
9,000 x 42 percent 3,780 Euro
Income tax 2022 9,405 Euro

Income tax rates for the year 2023

Tariff levels income in Euro Marginal tax rate 2023 Calculation formula 2023
11,000 and below 0 percent  
Above 11,000 up to 18,000 20 percent (Income – 11,000) x 1,400/7,000
Above 18,000 up to 31,000 30 percent [(Income – 18,000) x 3,900/13,000] + 1,400
Above 31,000 up to 60,000 41 percent [(Income – 31,000) x 11,890/29,000] + 5,300
Above 60,000 up to 90,000 48 percent [(Income – 60,000) x 14,400/30,000] + 17,109
Above 90,000 up to 1,000,000 50 percent [(Income – 90,000) x 455,000/910,000] + 31,509
Above 1,000,000 55 percent1) [(Income – 1,000,000) x 0.55] + 486,509

1) Limited until 2025, 50 percent thereafter.

Example

A trader has taxable income in 2023 of 40,000 Euro. Tax is calculated according to the tariff levels as follows:

11,000 x 0 percent 0 Euro
7,000 x 20 percent 1,400 Euro
13,000 x 30 percent 3,900 Euro
9,000 x 41 percent 3,690 Euro
Income tax 2023 8,990 Euro

Income tax rates for the year 2024

Tariff levels income in Euro Marginal tax rate 2024 Calculation formula 2024
11,000 and below 0 percent  
Above 11,000 up to 18,000 20 percent (Income – 11,000) x 1,400/7,000
Above 18,000 up to 31,000 30 percent [(Income – 18,000) x 3,900/13,000] + 1,400
Above 31,000 up to 60,000 40 percent [(Income – 31,000) x 11,600/29,000] + 5,300
Above 60,000 up to 90,000 48 percent [(Income – 60,000) x 14,400/30,000] + 16,900
Above 90,000 up to 1,000,000 50 pecent [(Income – 90,000) x 455,000/910,000] + 31,300
Above 1,000,000 55 percent1) [(Income – 1,000,000) x 0.55] + 486,300

1) Limited until 2025, 50 percent thereafter.

Example

A trader has taxable income in 2024 of 40,000 Euro. Tax is calculated according to the tariff levels as follows:

11,000 x 0 percent 0 Euro
7,000 x 20 percent 1,400 Euro
13,000 x 30 percent 3,900 Euro
9,000 x 40 percent 3,600 Euro
Income tax 2024 8,900 Euro

The tax calculated from the tariff is then reduced by any applicable tax deductions. While special expenses and extraordinary burdens simply reduce the tax base for the tax calculation, tax deductions always reduce the tax itself.

Note

This is the standard approach to income tax calculation. In particular cases (such as when half-rate tax is being applied, when unemployment benefit is being claimed temporarily or where there is additional foreign income), the tax calculation may be somewhat more complex. The applicable tax-free basic income is derived from the combination of tax rates and the tax deductions that always apply to income from employment; it can be rather higher where further tax deductions apply.

Tip

On the website of the Federal Ministry of Finance (BMF), employees can calculate their net income with the aid of a gross/net calculator (→ BMF)German text. The self-employed can calculate their annual income tax liability using the income tax table (→ BMF)German text.
You can calculate your tax online using the tax calculation programs. Please bear in mind that the results of these calculations are merely guide values, since they cannot take account of all of the data relevant to the calculation. The only legally valid document is the notice of assessment from the tax office (→ BMF)German text that is responsible for you.

Translated by the European Commission, altered by the Federal Ministry of Finance
Last update: 25 February 2022

Responsible for the content: Federal Ministry of Finance

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