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Austria's tax year runs concurrently with the calendar year, from January 1 to December 31. However, a company's fiscal year may deviate from this period. The Austrian government distinguishes between limited and unlimited tax liability, with residents required to report and pay taxes on all their earnings, regardless of where they are earned. Non-residents, on the other hand, are only subject to income tax on Austrian-source income at national tax rates.
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What You'll Learn
The Austrian tax year runs from 1 January to 31 December
In Austria, employers are required to withhold income and social taxes from their employees' salaries each month. They must also deliver an annual tax summary for each employee by the end of February of the following year. This is filed electronically with the tax authority.
If you are a resident of Austria, you must report and pay taxes on all your earnings, no matter where you earn them. If you are a non-resident, you are only subject to income tax on Austrian-source income at the national tax rate for the assessment year. If you are a cross-border worker living in Austria but working in Germany, Italy, or Liechtenstein, you are typically taxed in Austria.
Austria has a pay-as-you-go system, and employees are required to file a yearly tax return if they earned more than €11,693 in 2023. This threshold varies from year to year. For example, in 2022, the threshold was €12,000, and in 2025, it is €13,308.
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Tax returns can be filed on paper or electronically
The tax year in Austria runs from 1 January to 31 December. This is the same period during which tax returns can be filed, either on paper or electronically.
If you are an employee in Austria, you are subject to income tax if you earn more than €11,000 per year. There are several different tax brackets, and the tax rate you pay depends on your annual salary. The highest tax rate is 55% and the lowest is 20%. If you are an employee, your employer sends your income tax contribution directly to the tax authorities when they pay your monthly salary. Therefore, you generally do not need to submit a tax return unless you have received at least two additional income sources subject to income tax over the course of the calendar year.
If you are filing your tax return on paper, the submission deadline is 30 April. If you are submitting your tax return electronically, the deadline is 30 June. In some cases, the submission deadline is extended to 30 September, regardless of whether you are using the paper form or filing electronically. The September deadline applies if you have had two or more sources of income that were subject to income tax, or if the sole-earner or single-parent tax credit was taken into account.
You can file your tax return electronically via the public FinanzOnline platform, the government's tax office portal. You can digitally sign up, request a tax number, file your income tax return, and pay the amount due via FinanzOnline. Most taxpayers use this platform to pay their income tax electronically.
If you are unable to access the FinanzOnline platform, you can also register for a tax number and submit your return in person at your local tax office. You will need to book an appointment in advance.
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The deadline for paper tax returns is 30 April
In Austria, the tax year runs from January 1 to December 31. The deadline for submitting paper tax returns is April 30 of the following year. This means that tax returns for the 2023 tax year, for example, are due by April 30, 2024, if submitted on paper.
If you are an employee in Austria, you typically don't need to submit a tax return because your employer sends your income tax contribution directly to the tax authorities when they pay your monthly salary. However, if you are self-employed or a freelancer, you will need to submit a tax return if you earned more than a certain amount in the previous year. This amount varies from source to source but is generally between €11,000 and €13,308.
If you are filing your tax return on paper, it must be submitted by April 30. However, if you choose to file your tax return electronically, you have until June 30 of the following year to submit it. For example, for the 2023 tax year, the deadline for electronic filing is June 30, 2024.
It's important to note that if you have multiple sources of income or if certain tax credits were taken into account, you may be eligible for a deadline extension to September 30, regardless of whether you file on paper or electronically. Additionally, Austria has a grace period of three days for all taxes, so delays of up to three days typically have no legal consequences.
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The deadline for electronic tax returns is 30 June
In Austria, the standard tax assessment period is the calendar year. However, companies can have a different financial year. When the tax and financial years deviate, the tax assessments for a year are based on the profits derived in the financial year ending in the respective calendar year.
For individuals, the deadline for filing income tax returns is April 30 of the following year if filed on paper, or the end of June of the following year if filed electronically. For example, the deadline for filing tax returns for 2023 is April 30, 2024, if on paper, or June 30, 2024, if electronic. In some cases, the submission deadline is extended to September 30, regardless of the filing method. The September 30 deadline applies if you've had two or more sources of income that were subject to income tax, or if the sole-earner or single-parent tax credit was taken into account.
For companies, the CIT return generally has to be submitted electronically by June 30 of the calendar year following the year in which the fiscal year of the company ends. For instance, the CIT return for 2023 must be filed by June 30, 2024. If a company is represented by an Austrian certified tax advisor, the tax return can be submitted electronically between October of the following year and March 31 of the second following year. For example, the CIT return for 2024 can be filed between October 2025 and March 31, 2026.
It's important to note that late filing can result in penalties. For individuals, filing late can result in a fine of 2% of the tax owed, increasing by 1% every three months. For companies, missed deadlines under the new quota system may result in penalties and future quota exclusions.
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There is a grace period of three days for all taxes
In Austria, the standard tax assessment period is the calendar year, from January 1 to December 31. However, companies may have different financial years, and their tax assessments are based on the profits derived during their respective financial years. For example, if a company's financial year runs from June 1, 2022, to May 31, 2023, its 2023 tax assessment will be based on the profits earned during that period.
The Austrian tax system typically operates on a "pay-as-you-go" model, where employers withhold income taxes and social contributions from their employees' salaries each month. These withheld taxes are then remitted to the proper tax authorities by the 15th of the following month. Additionally, employers are required to provide their employees with an annual tax summary, which is delivered electronically to the tax authority by February 28 of the following year.
For individuals, the deadline for filing income tax returns is generally April 30 of the following year if submitting via paper form, and the end of June of the following year for electronic filing. It's important to note that separate returns are required for periods of residency and non-residency in Austria, and joint filing for spouses or family members is not permitted. Each individual must file their own annual tax return.
Interestingly, Austria offers a grace period of three days for all taxes. This means that delays of up to three days beyond the official deadline will not incur any legal consequences or late filing penalties. This grace period provides a small buffer for taxpayers to ensure they can meet their tax obligations without immediate penalty.
It's worth mentioning that the statute of limitations for taxes in Austria varies depending on the type of tax. For excise taxes, the limitation period is three years, while for other taxes, it is typically five years. In cases of tax fraud, the limitation period extends to ten years.
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Frequently asked questions
The tax year in Austria runs from January 1 to December 31.
Those who have spent 180 days or more in Austria during the tax year and have their primary country of residence in Austria.
Those who earn income in Austria but do not live in Austria and have not spent 180 days in Austria during the tax year.
The deadline for filing personal income tax returns on paper is April 30, and June 30 if filed electronically.
The income of Austrian employees is taxed at a rate of 0% to 55%. Income up to €11,000 is exempt from taxation.
