🇦🇹 How tax works
in Austria.
2026 · National income tax guide
The calculation, explained.
Austria taxes successive slices of annual taxable income at progressive rates. The zero-rate first band is built into the schedule.
Employee social insurance, employee tax credits and preferential taxation of qualifying 13th/14th salary payments are not modeled. Enter deductible expenses in the country adjustment.
For doctors
This model is for ordinary individual employment income. Private-practice receipts, professional expenses and medical pension arrangements need a separate assessment. A hospital's withholding is not necessarily your final annual tax.
Tax brackets · EUR
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 13,539 | 0.0% |
| 13,539 – 21,992 | 20.0% |
| 21,992 – 36,458 | 30.0% |
| 36,458 – 70,365 | 40.0% |
| 70,365 – 104,859 | 48.0% |
| 104,859 – 1,000,000 | 50.0% |
| Above 1,000,000 | 55.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to €100,000.
- 1. Annual input
- €100,000
- 2. Custom deductible expenses
- − €0
- 3. Modeled allowance / base deduction
- − €0
- 4. Modeled taxable base
- €100,000
| Taxed portion | Rate | Tax |
|---|---|---|
| €13,539 | 0.0% | €0 |
| €8,453 | 20.0% | €1,691 |
| €14,466 | 30.0% | €4,340 |
| €33,907 | 40.0% | €13,563 |
| €29,635 | 48.0% | €14,225 |
- 5. Modeled tax credits (capped at tax due)
- − €0
- 6. Included additional tax
- €0
- 7. Income tax
- €33,818
- Effective rate = tax ÷ annual input
- 33.8%
- After income tax, before other deductions
- €66,182
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.