DoubleTaxationTaxes on salary: Austria
How much tax and social security is paid on a salary in Austria, what is left as take-home pay, and which special tax regimes exist.
Calculation for a gross salary of €60,000 per year
| Gross salary | €60,000 |
|---|---|
| Income tax | |
| Lohnsteuer (laufende Bezüge) | €7,701 |
| Lohnsteuer (sonstige Bezüge, 13./14. Bezug) | €389 |
| Employee contributions | |
| Pensionsversicherung | €6,150 |
| Krankenversicherung | €2,322 |
| Arbeitslosenversicherung | €1,770 |
| Arbeiterkammerumlage | €257 |
| Wohnbauförderungsbeitrag | €386 |
| Take-home pay | €41,025 |
| Employer contributions and payroll taxes | |
| 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 |
| Employer's labour cost | €76,694 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Official OECD figures for the average wage (Taxing Wages 2026, 2025 data): tax burden on the employee 32.5 %, including employer contributions 47.1 %. OECD
Special tax regimes
These regimes are not included in the calculation above: each has its own conditions.
Zuzugsbegünstigung (Beseitigung der steuerlichen Mehrbelastung)
Who: 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%.
Legal basis: § 103 Abs. 1, 2, 3 EStG 1988; Zuzugsbegünstigungsverordnung 2016
Zuzugsfreibetrag für Wissenschaft und Forschung
Who: 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.
Legal basis: § 103 Abs. 1a, 2 EStG 1988
Basispauschalierung (Betriebsausgaben nach Durchschnittssatz)
Who: 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.
Legal basis: § 17 Abs. 1–3 EStG 1988
Pauschalierung für Kleinunternehmer
Who: 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.
Legal basis: § 17 Abs. 3a EStG 1988
Sportlerpauschalierung
Who: 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)
Who: 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.
Legal basis: § 27a Abs. 1, 2, 5 EStG 1988
Tax residence
When Austria treats you as a tax resident
- You have a home in Austria — this is a Wohnsitz, and under § 1 EStG 1988 you are resident in Austria and taxable on worldwide income, even if you are rarely there.
- You have been in Austria for more than six months — this is a habitual abode, and you are resident in Austria retroactively from the first day.
- An employment contract or work permit for more than six months — under BMF practice you are resident in Austria from the start of your stay, even if the work ended earlier.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 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.
- Local taxes — location: Vienna (no local income taxes; Vienna sets the Wohnbauförderungsbeitrag rate)
- Tax period: 2026-01-01 – 2026-12-31
- Exchange rate: 1 EUR = 1 EUR (The euro is the national currency (no conversion needed), 2026-01-02)
Sources
- USP (BMF): Tarifstufen 2026 — Grenzen um 1,7333 % valorisiert
- § 33 EStG 1988 (Tarif, Verkehrsabsetzbetrag 496 €, Zuschlag 804 €, SV-Rückerstattung) — konsolidierte Fassung, Stand 02.08.2026
- § 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)
- Forvis Mazars: Wohnbauförderungsbeitrag in Wien ab 01.01.2026 — 0,75 % + 0,75 %
- BMF Brutto-Netto-Rechner 2026 (Abgleich)
- OECD Taxing Wages 2026, Austria
Data checked: 2026-11-01. An indicative calculation for a typical case. Not tax advice.