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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