Austria Income Tax Rates and Personal Allowances in 2019

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The Income tax rates and personal allowances in Austria are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Austria Tax Calculator 2019.

Personal Income Tax Rates (PIT) in Austria

The Income tax rates and personal allowances in Austria are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Austria Tax Calculator 2019.

Austria Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from $0.00to $11,000.00
25%Income from $11,000.01 to $18,000.00
35%Income from $18,000.01 to $31,000.00
42%Income from $31,000.01 to $60,000.00
48%Income from $60,000.01 to $90,000.00
50%Income from $90,000.01 to $1,000,000.00
55%Income from $1,000,000.01 and above
Austria Non-Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from $0.00to $11,000.00
25%Income from $11,000.01 to $18,000.00
35%Income from $18,000.01 to $31,000.00
42%Income from $31,000.01 to $60,000.00
48%Income from $60,000.01 to $90,000.00
50%Income from $90,000.01 to $1,000,000.00
55%Income from $1,000,000.01 and above

Social Security Rates in Austria in 2019

Austria Social Security in 2019: Rates for Employers and Employees
Social security categoryEmployeeEmployerTotal
Sickness3.87%3.78%7.65%
Unemployment3%3%6%
Pension10.25%12.55%22.8%
Accident0%1.3%1.3%
Miscellaneous1%0.85%1.85%

Austria Social Security in 2019: Thresholds for Employers and Employees
Social security categoryEmployeeEmployer
Min. EarningsMax. ContributionMin. EarningsMax. Contribution
Sicknessn/an/an/an/a
Unemploymentn/an/an/an/a
Pensionn/an/an/an/a
Accidentn/an/an/an/a
Miscellaneousn/an/an/an/a

Income Tax in Austria in 2019

Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Austria periodically and typically updated each year. Not that not all tax rates and thresholds in Austria change annually, alterations to tax policy to support strategic economic growth in Austria mean that the certain areas may be focused on to provide specific tax relief in Austria or support growth in certain areas (overseas invstment in Austria for example may mean reduced non-resident income tax rates in Austria for a period).

When tax policy in Austria changes, the resultant tax tables also change. Tax tables in Austria are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Austria, the Austria tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Austria for example).

Austria Tax Tables may also be referred to as Austria Tax Slabs, Austria personal allowances and tax thresholds or Austria business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2019 tax rates and thresholds used within the 2019 Austria Salary Calculator. This means that if you are aware of a 2019 tax exemption or 2019 tax allowance in Austria that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Austria Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Austria Salary Calculator to suit our users needs. Our aim is to keep tax calculations in Austria simple, we achieve this my making the Austria tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2019 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2019 tax calculations, simply contact us and we will adjust the tool.

Choose a specific income tax year to see the Austria income tax rates and personal allowances used in the associated income tax calculator for the same tax year.

Capital Gains Tax Rates in Austria

Austria Capital Gains Tax Tables in 2019: Tax Rates and Allowances
Tax Rate/AllowanceApplies to
27.5%Tax Rate for Capital gains from the disposal of immovable assets (investments)
30%Tax Rate for Capital gains from real estate

Real Property Acquisition Tax in Austria

Austria Real Property Acquisition Tax Tables in 2019: Tax Rates and Thresholds
0.5%Properties valued up to $250,000.00
2%Properties valued over $250,000.00 and below $400,000.00
3.5%Properties that are valued above $400,000.00

Corporation Tax Rates in Austria

Corporation tax in Austria is charged at a flat rate with the rate varying depending on the type of income subject to corporation tax. The table below defines the corporation tax rates applicable for each company type based on residence.

Austria Corporation Rates in 2019
RateDescription
ResidentNon-Resident
25%0%Corporation Tax on Global Income (Flat Corporation Tax Rate)
25%25%Corporation Tax on Austria Based Income (Flat Corporation Tax Rate)