What is the personal income tax in Austria?

Austria employs a progressive income tax system that adjusts rates according to income levels. Here’s a summary of the personal income tax rates effective from January 1, 2024:


Progressive Tax Rates

  • Up to EUR 12,465: 0%
  • EUR 12,465 to EUR 20,397: 20%
  • EUR 20,397 to EUR 34,192: 30%
  • EUR 34,192 to EUR 66,178: 40%
  • EUR 66,178 to EUR 99,266: 48%
  • EUR 99,266 to EUR 1,000,000: 50%
  • Over EUR 1,000,000: 55%


Special Tax Regime

Austrian law also applies a special tax regime for special payments (non-recurring), which are taxed differently if they do not exceed one-sixth of the regular payment.


For more detailed information on personal income tax regulations and rates, please refer to the official legal text on the Austrian Legal Information System.

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