DoubleTaxationImpostos sobre o salário: Áustria
Quanto se paga de impostos e contribuições sobre um salário (Áustria), quanto sobra líquido e quais regimes tributários especiais existem.
Cálculo para um salário bruto de € 60.000 por ano
| Salário bruto | € 60.000 |
|---|---|
| Imposto de renda | |
| Lohnsteuer (laufende Bezüge) | € 7.701 |
| Lohnsteuer (sonstige Bezüge, 13./14. Bezug) | € 389 |
| Contribuições do empregado | |
| Pensionsversicherung | € 6.150 |
| Krankenversicherung | € 2.322 |
| Arbeitslosenversicherung | € 1.770 |
| Arbeiterkammerumlage | € 257 |
| Wohnbauförderungsbeitrag | € 386 |
| Salário líquido | € 41.025 |
| Contribuições e tributos do empregador | |
| Pensionsversicherung | € 7.530 |
| Krankenversicherung | € 2.268 |
| Arbeitslosenversicherung | € 1.770 |
| Unfallversicherung | € 660 |
| Zuschlag nach dem IESG | € 60 |
| Wohnbauförderungsbeitrag | € 386 |
| Dienstgeberbeitrag zum FLAF | € 2.220 |
| Kommunalsteuer | € 1.800 |
| Custo total para o empregador | € 76.694 |
Só é considerada uma parte dos tributos e encargos diretos do país: o imposto de renda sobre o trabalho e as contribuições obrigatórias. Não são considerados: impostos sobre o patrimônio e os imóveis; impostos sobre dividendos, juros e outros rendimentos de capital; impostos sobre heranças e doações; tributos indiretos como o IVA, os impostos seletivos e os impostos de importação.
Valores oficiais da OCDE para o salário médio (Taxing Wages 2026, dados de 2025): carga tributária do empregado 32,5 %, com encargos do empregador 47,1 %. OECD
Regimes tributários especiais
Esses regimes não estão incluídos no cálculo acima: cada um tem condições próprias.
Zuzugsbegünstigung (Beseitigung der steuerlichen Mehrbelastung)
Para quem: People whose move from abroad promotes science, research, art or sport and is therefore in the public interest; for former residents only if more than 10 years have passed since they left.
For the duration of the public-interest activity, the Austrian tax office may remove the extra tax burden on non-Austrian-source income (outside § 98) caused by the move; the base or tax may be fixed as a lump sum, including the pre-move average rate, but not below 15%.
Base legal: § 103 Abs. 1, 2, 3 EStG 1988; Zuzugsbegünstigungsverordnung 2016
Zuzugsfreibetrag für Wissenschaft und Forschung
Para quem: Scientists and researchers whose move from abroad is in the public interest; for former residents only if more than 5 years have passed since they left.
For 5 years from the move, an allowance of 30% of tariff-taxed income from scientific work; no other move-related expenses may then be deducted. Can be combined with para. 1.
Base legal: § 103 Abs. 1a, 2 EStG 1988
Basispauschalierung (Betriebsausgaben nach Durchschnittssatz)
Para quem: Self-employed with cash-basis accounts, no bookkeeping obligation and prior-year turnover up to EUR 420,000 (from 2026).
Expenses are deemed to be 15% of turnover (max EUR 63,000), or 6% (max EUR 25,200) for consulting, writing, lecturing, scientific and teaching work and § 22 no. 2 income; only goods, wages and social contributions are deductible on top. Profit is taxed at the normal schedule.
Base legal: § 17 Abs. 1–3 EStG 1988
Pauschalierung für Kleinunternehmer
Para quem: Self-employed with § 22 or § 23 EStG income whose entire turnover qualifies for the small-business VAT exemption (§ 6(1) no. 27 UStG); not for supervisory board members, shareholder-managers under § 22 no. 2 or foundation board members.
Profit = revenue less flat expenses of 45% (max EUR 24,750), or 20% (max EUR 11,000) for service businesses; social contributions are deductible on top, other expenses are not. Taxed at the normal schedule.
Base legal: § 17 Abs. 3a EStG 1988
Sportlerpauschalierung
Para quem: Self-employed athletes resident in Austria who during the year compete mainly in events and tournaments abroad.
On application, 33% of total annual income from sport and related advertising is taxed in Austria; foreign taxes on that income are not credited, and the foreign part is taken into account for the rate on other income (progression).
Besonderer Steuersatz für Einkünfte aus Kapitalvermögen (§ 27a EStG 1988)
Para quem: Austrian residents with dividends, interest and gains on securities, derivatives and crypto.
Capital income is taxed separately from other income at a special rate of 27.5% (bank deposits and accounts: 25%) instead of the progressive scale. Austrian banks withhold the tax (KESt) as final; income on foreign accounts is declared yourself at the same rate. On application the normal scale can apply instead.
Base legal: § 27a Abs. 1, 2, 5 EStG 1988
Residência fiscal
Critérios de residência fiscal: Áustria
- Você tem moradia na Áustria — é um Wohnsitz e, nos termos do § 1 EStG 1988, você é residente na Áustria e tributado pela renda mundial, mesmo que esteja lá raramente.
- Você está na Áustria há mais de seis meses — há residência habitual, e você é residente na Áustria retroativamente desde o primeiro dia.
- Contrato de trabalho ou autorização de trabalho por mais de seis meses — segundo a prática do BMF, você é residente na Áustria desde o início da estada, mesmo que o trabalho tenha terminado antes.
Premissas
- Cálculo pela metodologia da OCDE (Taxing Wages): imposto de renda, incluindo tributos locais, e contribuições do empregado; pessoa solteira sem filhos, ano-calendário de 2026, câmbio do BCE de 2 de janeiro de 2026.
- Annual pay is 14 equal instalments: 12 regular payments plus the 13th/14th (holiday and Christmas bonuses) taxed as other remuneration under § 67(1) EStG — as in the OECD.
- Regular pay: § 33 EStG schedule on pay less contributions and the EUR 132 work-expense lump sum, minus the EUR 496 traffic credit and the EUR 804 supplement phased out between EUR 19,761 and 30,259 of income (granted on the annual employee assessment); no commuter allowance or family bonus; negative tax (SSC refund) is not shown.
- 13th/14th salaries after contributions: first EUR 620 at 0%, up to EUR 25,000 at 6%, up to EUR 50,000 at 27%, up to EUR 83,333 at 35.75%; no tax if the annual sixth does not exceed EUR 2,615; above EUR 83,333 at the regular schedule.
- Salaried employee in Vienna: employee contributions 18.32% on regular pay (incl. 0.5% labour-chamber levy and the 0.75% Vienna housing-promotion contribution from 2026) and 17.07% on the 13th/14th salaries; ceilings EUR 6,930 a month and EUR 13,860 a year for special payments; reduced unemployment rate for low pay.
- Employer: social contributions 21.23% / 20.48% (incl. 1.1% accident insurance and 0.1% IESG), 3.7% family-fund contribution and 3% municipal tax on all pay. As in the OECD, the DB surcharge (chamber of commerce), the 1.53% severance fund (a non-tax compulsory payment) and Vienna's employer levy are excluded.
- Tributos locais — localidade: Vienna (no local income taxes; Vienna sets the Wohnbauförderungsbeitrag rate)
- Período de apuração: 2026-01-01 – 2026-12-31
- Câmbio: 1 EUR = 1 EUR (The euro is the national currency (no conversion needed), 02/01/2026)
Fontes
- USP (BMF): Tarifstufen 2026 — Grenzen um 1,7333 % valorisiert
- § 33 EStG 1988 (Tarif; Abs. 5 Z 1 Verkehrsabsetzbetrag 496 €, Z 3 Zuschlag 804 €; SV-Rückerstattung) — Fassung BGBl. I Nr. 62/2026, in Kraft seit 30.07.2026
- § 67 EStG 1988 (sonstige Bezüge: 620 €, 6 %/27 %/35,75 %, Freigrenze 2 615 €)
- § 16 Abs. 3 EStG 1988 (Werbungskostenpauschale 132 €)
- WKO: Beitragswesen Dienstnehmer 2026 (HBGL 6 930 €, Beitragssätze 18,07 % / 20,98 %, AV-Staffel, DB 3,7 %)
- LeitnerLeitner: Wichtige Werte für die Personalverrechnung ab 1.1.2026 (Freigrenze 2 615 €, HBGL)
- BMF-Information vom 29.12.2025, GZ 2025-1.063.873, Wohnbauförderungsbeitrag 2026 (Wien: LGBl. Nr. 73/2025 — 0,75 % Dienstnehmer, 0,75 % Dienstgeber ab 01.01.2026)
- BMF Brutto-Netto-Rechner 2026 (Abgleich)
- OECD Taxing Wages 2026, Austria
Dados verificados: 01/11/2026. Cálculo indicativo para um caso típico. Não constitui consultoria tributária.