Austria Tax Calculator 2026

Total deducted from gross salary. Includes all social insurance branches: pension, health, unemployment, and minor contributions.

Largest component. Funds Austria's pay-as-you-go pension system. Provides retirement, disability, and survivor pensions.

Covers medical care, medications, hospital stays, and preventive services. Includes coverage for dependents at no extra cost in many cases.

Provides unemployment benefits (Arbeitslosengeld) and retraining support. Maximum benefit is 60% of net earnings (80% with family supplement).

Includes housing subsidy, chamber fees, and other minor levies. Exact rate varies slightly by profession and region.

Contributions only paid up to €6,930 monthly (€83,160 annually) in 2026. Income above this threshold not subject to social contributions.

Paid by employer on top of gross salary. Not deducted from employee pay. Includes various social insurance and payroll-related levies.

Employer's share of pension funding. Higher than employee rate to support aging population. Applied to gross salary up to maximum base.

Employer contribution to health system. Covers administrative costs and broader healthcare infrastructure funding.

Fully borne by employer. Covers workplace accidents and occupational diseases. Rate varies slightly by industry risk level.

Employer matches employee unemployment contribution. Funds unemployment benefits and job placement services.

Family burden equalization 3.7%, municipal tax 3%, chamber of commerce 0.31-0.40%, employee pension fund 1.53%. Vienna adds public transport levy €2/week/employee.

Self-employed pay combined employer-employee rates. Minimum monthly contribution even during low-income months. Must contribute to pension and health insurance.

Only pay social security if annual income exceeds €6,613.20 (2025 threshold). Below this, voluntary insurance available.

Doctors, lawyers, architects pay to professional chambers. Similar rates to regular self-employed but different insurance structure.

Favorable rate for holiday and Christmas bonuses. Employer 20.48%, employee 17.07%. First €620 tax-free, then special progressive tax rate.

Maximum assessment basis for 13th and 14th month payments combined. Lower than regular salary contribution ceiling.

First €13,308 of annual income completely tax-free. Built into progressive tax brackets. Automatically applied, no action required.

Automatic work-related expense deduction for employees. Recognizes general work costs without documentation required.

Standard commuting deduction. Higher amounts possible with documentation for longer distances or special circumstances. Public transport costs fully deductible with receipts.

Courses, seminars, certifications related to current profession. Includes travel costs to training locations. Must maintain receipts.

Tools, computers, specialized clothing, books required for work. Home office equipment partially deductible. Must prove work necessity.

Mandatory chamber fees, trade union dues, professional organization memberships. Automatically reported by organizations.

For sole income earner in family with at least one child living in household. Reduces taxable income directly.

€601 for first child, additional €212 for second child and beyond. Recognizes additional burden of single parenting.

Tax credit (not deduction) per child under 18. Reduces final tax owed. €650 monthly for children 18+. One of Austria's most valuable family benefits.

Deductible costs for children up to 10 years. Must use registered childcare providers. Reduces taxable income.

Private pension plan contributions. Encourages retirement savings. Must be certified pension products.

Life insurance, private health insurance supplements. Not all insurance qualifies - check with tax advisor.

Donations to registered charities and NGOs. Must request tax-deductible receipt. Automatic reporting by many organizations.

Church tax (Kirchensteuer, ~1% for members) fully deductible. Paid separately from income tax to religious communities.

Unusual medical costs exceeding self-retention threshold (varies by income, family size). Includes treatments, medications, therapies not covered by insurance.

Special equipment, modifications, care costs for disabled person or dependent. Lump-sum deductions available for various disability degrees.

Costs of supporting dependent family members unable to support themselves. Must prove financial necessity and relationship.

Additional deduction for pension recipients. Amount depends on pension level. Recognizes fixed income limitations.

Capital gains from selling stocks, bonds, funds. Dividends taxed at 27.5%. Interest from savings accounts, bonds also 27.5%. No holding period exemption.

All crypto income: mining, staking, lending, and capital gains from sales/conversions. Applies to stablecoins and publicly offered cryptocurrencies. Losses can offset gains.

Capital losses offset capital gains in same tax year. Losses cannot be carried forward to future years. Maintain records of all transactions.

Austrian banks and brokers automatically withhold 27.5% capital gains tax. Foreign accounts require self-declaration in tax return.

Properties bought before April 1, 2002 taxed at 3.5% of sale price. If reclassified as buildable land: 15%. Favorable grandfathered rates.

Capital gains taxed at 25% of profit (sale price minus purchase price and improvements). No holding period exemption for properties acquired after April 1, 2012.

Paid when buying property. 3.5% of purchase price. One-time tax, not annual. Paid by buyer.

Rental income taxed as regular income at progressive rates 0-55%. Can deduct expenses: maintenance, interest, depreciation, management fees.

Austria abolished inheritance and gift tax in 2008. No tax on receiving inheritances or gifts regardless of amount. Heirs receive assets tax-free.

No annual wealth tax on net worth. No requirement to report total assets unless specific anti-avoidance rules apply. Austria focuses on income taxation.

Must report foreign bank accounts, securities, real estate for tax compliance. Not for wealth tax (doesn't exist) but for income tax purposes and anti-money laundering.

Extra month's salary paid before summer holidays. Taxed favorably: first €620 tax-free, remainder at special 6-55% rates (lower than regular income).

Extra month's salary paid before Christmas. Same favorable tax treatment as 13th month. Combined, equals one extra month's salary annually.

Reduced social contributions: employer 20.48%, employee 17.07%. Lower than regular 39%+ combined rate. Max base €12,900/year for both payments combined.

Favorable tax treatment plus reduced social contributions mean higher net amount for special payments compared to equivalent regular salary.

Since 2023, tax brackets automatically adjusted by two-thirds of inflation rate each year. Prevents hidden tax increases from inflation pushing income into higher brackets.

All tax brackets increased by 1.73% for 2026 (2/3 of 2.6% inflation). Means more income taxed at lower rates. Automatic, no legislation required.

Tax deductions (single earner, single parent, transportation, pensioner) also indexed to inflation. Maintains real value of benefits.

Employees with only employment income not obligated to file. Employer withholds correct tax through PAYE. Can file voluntarily to claim refunds.

Modern online portal for tax filing. Pre-filled data from employers, insurance, banks. User-friendly interface. Extended deadline June 30 for online.

Tax office reviews return and issues official assessment notice. Shows calculation, refund or payment due. Can appeal within one month if disagree.

Minimum 25 days for 5-day week (30 for 6-day week). Increases with tenure. Plus 13 public holidays. More generous than many countries.

Maternity leave 16 weeks paid by social security. Paternity leave 1 month. Unpaid parental leave until child turns 2. Job protection guaranteed.

Continued full salary during illness: 6-12 weeks depending on tenure, plus 4 weeks half pay. Paid by employer initially, then social insurance.

60% of net earnings (80% with family supplement). Duration depends on prior employment. Retraining support available.

All self-employed, freelancers, business owners must file annual tax return. Quarterly advance payments required based on previous year's tax.

If you have employment plus rental income, capital gains, or foreign income. Ensures all income properly taxed.

Certain income thresholds trigger automatic filing requirement. Tax office may request return even if not obligated.

Employees with only employment income not required to file. But should file to claim deductions and potential refunds.

Traditional paper forms due by April 30. Rarely used anymore. Most use electronic filing for convenience and extra time.

Online filing through FinanzOnline portal. Two months extra compared to paper. Recommended method. Confirmation immediate.

If using tax consultant (Steuerberater), automatic extensions granted. Can be several months beyond June. Must be represented by professional.

Can file for refund up to 5 years retroactively. Useful if forgot to claim deductions in previous years.

Annual statement from employer showing gross income, tax withheld, social contributions. Electronically transmitted to tax office.

Work expenses, training, equipment, donations, medical expenses. Tax office may request during audit. Electronic copies acceptable.

Foreign employer statements, foreign tax paid, bank statements for foreign accounts. For tax treaty benefits.

Rental agreements, maintenance receipts, mortgage interest statements, property tax payments. Calculate net rental income.

Official decision from tax office. Shows calculation, refund or payment amount. Usually within 2-3 months of filing.

Overpaid tax refunded directly to bank account. Usually processed within weeks of assessment. Interest paid on large refunds.

If tax underpaid, receive payment notice with deadline (usually 1 month). Pay via bank transfer. Interest charged on late payments.

Can appeal assessment if disagree. File Beschwerde (complaint) within one month. Must provide reasoning and evidence.