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EURAXESS AUSTRIA

Taxation

How big will my income tax in Austria be?

The Austrian Tax system is a Pay-as-you-earn System.
Employers are obliged to deduct the tax
from the wage and to transmit it to the tax office.
Austrian tax rates are subject to a progressive
system, the more you earn the higher the percentage
you pay taxes.

Foreign academic teachers or researchers working in
Austria are subject to taxation if their employment contract or their work permit is exceeding six months. This means that from the moment, an academic teacher or a researcher takes up residence in Austria, he/she is liable to pay income tax.

The income tax ("Einkommensteuer") is withheld directly from the academic teacher´s or researcher´s wages and is paid to the Tax Office ("Finanzamt") by the employer. However, the Austrian tax system is considering individual situations (i.e. special expenses) therefore it is possible that you might get back some tax (tax return). To get a tax return, an application (Arbeitnehmer/innenveranlagung) has to be filled in with the Tax Office.

An overview of all Tax offices (Finanzamt) in Austria can be found under: http://dienststellen.bmf.gv.at/ListDst_Auswahl.asp
Just click on the map for the right municipality (Bundesland) that you will be living in.

Foreign nationals also have to pay taxes in their home country, therefore Austria concluded Double Taxation Agreements ("Doppelbesteuerungsabkommen") with some states, to avoid double taxation.

The Countries with a double taxation agreement with Austria are listed at:
Austrian Agency for International Cooperation in Education and Research (OeAD)
Federal Ministry of Finance

You have the possibility to get some tax back by filling in the tax return forms of the tax office. These forms can be filled in either electronically online or per post. Important to remember: you have max. 5 years time to fill in a tax return file (eg. you have until December 2013 to file the return for 2008)

For basic information targeting reseachers, please check: Guide for Taxation of Income of Reseachers in Austria

More Information on taxation issues from the Austrian Governmental Service (temporary in German only).

There is also a calculation service (only in German) available where you can calculate your net salary after taxes, and social security reduction.

Last Update: 2014-02-28

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