[{"data":1,"prerenderedAt":155},["ShallowReactive",2],{"income-tax-calculator-austria":3},{"id":4,"title":5,"bestFor":6,"body":12,"country":26,"countryFacts":27,"countrySlug":33,"description":18,"excerpt":34,"extension":35,"faqs":36,"flag":49,"heroImage":34,"howItWorks":50,"lastUpdated":54,"meta":55,"metaDescription":57,"metaTitle":58,"navigation":59,"otherTaxes":60,"pageType":81,"path":82,"relatedFormations":83,"relatedGuides":84,"seo":85,"stem":86,"summaryCards":87,"taxBracketSections":104,"taxBrackets":105,"taxRates":130,"taxSlug":146,"taxType":147,"visas":148,"watchOut":149,"__hash__":154},"taxes\u002Fcountry\u002Faustria\u002Fincome-tax.md","Income tax in Austria",[7,8,9,10,11],"Employees","Expats","Contractors","High earners","Cross-border workers",{"type":13,"value":14,"toc":22},"minimark",[15,19],[16,17,18],"p",{},"Austrian salary tax rewards the fourteen-pay contract. Regular monthly pay climbs the tariff from 20% to 50% and 55%, but the two bonus salaries travel a private road: within one-sixth of annual current pay, the first EUR 620 is free, the next EUR 24,380 pays 6%, the next EUR 25,000 pays 27% and the next EUR 33,333 pays 35.75%. Only the overflow above the sixth rejoins tariff tax. For a typical professional this shaves several points off the effective rate versus twelve equal instalments — and explains why Austrian job offers quote annual pay with bonus months built in.",[16,20,21],{},"The tariff itself is fully indexed except at the very top. All thresholds rose about 1.7% for 2026, but the EUR 1 million line for 55% stays frozen, quietly widening the top net each year. Social insurance runs 18.07% employee and 20.98% employer plus pension-fund top-ups, capped monthly near EUR 6,930, with reduced unemployment slices for low pay. Withholding flows through payroll; the yearly assessment adds traffic, commuter, family and special-expense relief. Residence hinges on the dwelling concept — an Austrian flat kept at your disposal counts even if you travel constantly — with treaties breaking dual-residence ties through home, centre of interests and habitual abode.",{"title":23,"searchDepth":24,"depth":24,"links":25},"",2,[],"Austria",{"region":28,"currency":29,"taxTreaties":30,"euBlacklist":31,"fatfStatus":32},"Europe","EUR","93","No","Compliant","austria",null,"md",[37,40,43,46],{"question":38,"answer":39},"Do expats pay income tax in Austria?","Yes, if resident or earning Austrian income. A kept dwelling or six months of presence brings worldwide taxation with treaty tie-breakers.",{"question":41,"answer":42},"What is the top income tax rate in Austria?","55% above EUR 1 million, extended through 2029, before 18.07% employee social insurance up to the cap.",{"question":44,"answer":45},"How are 13th and 14th salaries taxed?","Inside the annual sixth they pay 0% to EUR 620, then 6%, 27% and 35.75% by slice — far below tariff rates. Amounts above the sixth face normal brackets.",{"question":47,"answer":48},"Is salary taxed differently from investment income?","Yes. Salary follows progressive tariff plus social insurance, while financial gains and dividends pay flat 27.5% at source.","🇦🇹",[51,52,53],"Austria taxes residents on worldwide income. A dwelling kept available or six months of presence brings unlimited liability, regardless of nationality.","Tariff brackets on 2026 income run 0% to EUR 13,539, then 20%, 30%, 40%, 48% and 50%, with 55% above EUR 1 million. The 55% rate is extended through 2029 while the EUR 1 million line is not indexed.","Holiday and Christmas pay inside the annual sixth — about two monthly salaries — is taxed at 0% to EUR 620, then 6%, 27% and 35.75% by slice. Employers withhold monthly and the assessment settles credits and deductions.","September 2026",{"taxCalculatorFormula":56},"austria-2026","Austria income tax guide for expats and employees. See 2026 tariff bands, the 55% top rate, bonus flat rates, social caps and residence rules.","Austria income tax: 2026 brackets and 13th-pay rules",true,[61,65,69,73,77],{"title":62,"slug":63,"icon":64},"Wealth tax","wealth-tax","💰",{"title":66,"slug":67,"icon":68},"Inheritance tax","inheritance-tax","🏛️",{"title":70,"slug":71,"icon":72},"Capital gains tax","capital-gains-tax","📈",{"title":74,"slug":75,"icon":76},"Corporate tax","corporate-tax","🏢",{"title":78,"slug":79,"icon":80},"Dividend tax","dividend-tax","💸","tax","\u002Fcountry\u002Faustria\u002Fincome-tax",[],[],{"title":5,"description":18},"country\u002Faustria\u002Fincome-tax",[88,92,96,100],{"label":89,"value":90,"note":91},"Personal income tax","0% - 55%","Seven brackets",{"label":93,"value":94,"note":95},"Tax-free income","EUR 13,539","2026 zero band",{"label":97,"value":98,"note":99},"Bonus flat rate","From 6%","13th and 14th pay",{"label":101,"value":102,"note":103},"Employee social insurance","18.07%","To monthly cap",[],[106,110,114,117,120,123,126],{"band":107,"rate":108,"note":109},"Up to EUR 13,539","0%","Tax-free basic amount",{"band":111,"rate":112,"note":113},"EUR 13,540 to EUR 21,992","20%","Excludes social insurance",{"band":115,"rate":116,"note":113},"EUR 21,993 to EUR 36,458","30%",{"band":118,"rate":119,"note":113},"EUR 36,459 to EUR 70,365","40%",{"band":121,"rate":122,"note":113},"EUR 70,366 to EUR 104,859","48%",{"band":124,"rate":125,"note":113},"EUR 104,860 to EUR 1,000,000","50%",{"band":127,"rate":128,"note":129},"EUR 1,000,001 and above","55%","Extended through 2029",[131,134,136,138,141,143],{"label":132,"value":94,"badge":133},"Zero band",2026,{"label":135,"value":112},"Entry rate",{"label":137,"value":119},"Middle rate",{"label":139,"value":140},"Upper rate","48% \u002F 50%",{"label":142,"value":128},"Top rate",{"label":144,"value":145},"Social cap monthly","EUR 6,930","income-tax","Income tax",[],[150,151,152,153],"The 55% line never moves with inflation. Every indexation round drags more earners toward the million threshold in real terms.","Bonus pay above the annual sixth is taxed at tariff. Pushing extra salary into the 13th payment does not extend the 6% lane.","Social insurance caps monthly near EUR 6,930, with special payments capped yearly. High earners stop paying social charges but keep climbing tariff brackets.","Low pay gets reduced unemployment rates down to zero. Part-time and starter salaries face materially lower combined burdens than the tariff suggests.","e_6OQ6bKzghPT4Upq6EaDQ0ILKH4wrTd0sxy8C_iabQ",1788594246481]