What are the 2024 Austrian income tax brackets?

0% up to 11,693 EUR; 20% from 11,693-18,372; 30% from 18,372-31,000; 41% from 31,000-60,000; 48% from 60,000-90,000; 50% from 90,000-1,000,000; 55% above 1,000,000 EUR (extended through 2025).

How is Austrian lohnsteuer calculated?

Employers withhold Lohnsteuer (wage tax) monthly based on annual tables. Annual Arbeitnehmerveranlagung (employee assessment) reconciles the total. Refund or additional payment results from the assessment.

What are the major Austrian tax deductions?

Werbungskosten (work expenses: 132 EUR annual minimum), Sonderausgaben (special expenses including pension, insurance), extraordinary burdens, and the SV-Rueckerstattung (refund of social security contributions for low earners).

How are dividends taxed in Austria?

Dividends from Austrian companies are subject to 27.5% KESt (Kapitalertragsteuer) withheld at source. This is a final tax; dividends do not need to be declared in the income tax return. Foreign dividends require declaration.

What is the Austrian tax return process?

Employees who may get a refund should file the Arbeitnehmerveranlagung voluntarily. Mandatory for self-employed. Filed via FinanzOnline.at by April 30 (or June 30 with extension).

Austria Einkommensteuer (Income Tax) Calculator 2024

Calculate Austrian income tax (Einkommensteuer). Brackets 2024: 0% to 11,693 EUR, 20% to 18,372 EUR, 30% to 31,000 EUR, 41% to 60,000 EUR, 48% to 90,000 EUR, 50% to 1m EUR, 55% above 1m EUR.

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