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AT · statutory brackets · #42 of 44

Austria

Residence follows national law. Open the official administration for the legal test.

Source: BMF / RIS Austria

Take home

€44,692

Effective tax rate

50.3%

€45,308 tax and employee social contributions

Most of the bill is income tax and social contributions.

Detailed calculation

Arithmetic in EUR, so you can check it against a payslip or a local calculator. Amounts entered in euros are converted at the TaxOptimus working rate. Employer social contributions are shown after take home — they are mandatory, but they are not withheld from the worker.

Employment / self-employment€90,000
− Personal income tax€29,018
0–13,539 EUR at 0.0%€0
13,539–21,992 EUR at 20.0%€1,691
21,992–36,458 EUR at 30.0%€4,340
36,458–70,365 EUR at 40.0%€13,563
70,365–104,859 EUR at 48.0%€9,425
EStG §33 as indexed by Inflationsanpassungsverordnung 2026. The 55% band above €1m is enacted through 2029. 13th/14th-salary Sonderzahlungen use a separate flatter scale and are not modelled.
BMF / RIS Austria: EStG — Einkommensteuertarif (RIS)
− Employee social contributions€16,290
0–90,600 EUR at 18.1%€16,290
BMF / RIS Austria: EStG — Einkommensteuertarif (RIS)
Take home€44,692
Effective tax rate50.3%
Tax and employee charges€45,308
− Employer social contributions€18,990
Mandatory payroll charge on the employer. Not withheld from the wage, but it is a statutory labour cost.
BMF / RIS Austria: EStG — Einkommensteuertarif (RIS)
Labour cost including employer social€108,990

Layers of tax and mandatory charges

Employee-facing layers first — these come out of the stated income. Employer social contributions sit beside the stack: they are mandatory, but they are not withheld from the worker.

Personal income tax

EStG §33 as indexed by Inflationsanpassungsverordnung 2026. The 55% band above €1m is enacted through 2029. 13th/14th-salary Sonderzahlungen use a separate flatter scale and are not modelled.

BMF / RIS Austria: EStG — Einkommensteuertarif (RIS)

€29,018

0–13,539 EUR0.0%€13,539€0
13,539–21,992 EUR20.0%€8,453€1,691
21,992–36,458 EUR30.0%€14,466€4,340
36,458–70,365 EUR40.0%€33,907€13,563
70,365–104,859 EUR48.0%€19,635€9,425

€16,290

0–90,600 EUR18.1%€90,000€16,290

Withheld and charged to the individual€45,308

Employer social contributions

Mandatory payroll charge on the employer. Not withheld from the wage, but it is a statutory labour cost.

BMF / RIS Austria: EStG — Einkommensteuertarif (RIS)

€18,990

Your charges plus the employer’s social contributions€64,298

Marginal calculation

The next EUR of ordinary income. The rate from your pay is personal income tax plus employee social contributions. The last figure also adds what the employer pays on that euro — it is not deducted from the wage.

Ordinary income
€90,000
From your pay (income tax + employee social)
66.1%
of which income tax
48.0%
of which employee social
18.1%
Employer social on the next euro
21.1%
Including what the employer pays on top
87.2%
  • Personal income tax48.0%
  • Employee social contributions18.1%
  • Employer social contributions21.1%

How ordinary income sits in the published brackets

BandRateTaxable in bandTax in band
0–13,539 EUR0.0%€13,539€0
13,539–21,992 EUR20.0%€8,453€1,691
21,992–36,458 EUR30.0%€14,466€4,340
36,458–70,365 EUR40.0%€33,907€13,563
70,365–104,859 EUR48.0%€19,635€9,425
104,859–1,000,000 EUR50.0%€0€0
1,000,000+ EUR55.0%€0€0

Credit ratings and the risk-free rate

S&P

AA+

Moody's

Aa1

Fitch

AA+

10-year government bond

2.8%

Sensitivity, −25% to +25%

Same profile, ordinary income scaled from −25% to +25% in five-point steps. Wealth stock is held constant. Colour runs from paper to copper as the effective rate rises.

Income−25%−20%−15%−10%−5%Base+5%+10%+15%+20%+25%
Amount€67,500€72,000€76,500€81,000€85,500€90,000€94,500€99,000€103,500€108,000€112,500
Effective45.4%46.4%47.6%48.6%49.5%50.3%50.3%50.2%50.1%50.1%50.1%
Liability€30,665€33,410€36,385€39,359€42,334€45,308€47,577€49,737€51,897€54,119€56,369
Take-home€36,835€38,590€40,116€41,641€43,167€44,692€46,923€49,263€51,603€53,881€56,131

Published income-tax steps

EStG §33 as indexed by Inflationsanpassungsverordnung 2026. The 55% band above €1m is enacted through 2029. 13th/14th-salary Sonderzahlungen use a separate flatter scale and are not modelled.

BMF / RIS Austria: EStG — Einkommensteuertarif (RIS)

  1. 0–13,539 EUR0.0%
  2. 13,539–21,992 EUR20.0%
  3. 21,992–36,458 EUR30.0%
  4. 36,458–70,365 EUR40.0%
  5. 70,365–104,859 EUR48.0%
  6. 104,859–1,000,000 EUR50.0%
  7. 1,000,000+ EUR55.0%

Rule-change risk

low

Gov. effectiveness

91

WGI percentile

CPI

67

Transparency International

Bureaucracy read

faster

Slow / bureaucratic / unreliable / opaque are mapped from WGI and CPI — we do not invent a house score. Rule-change risk stays low unless a reform is sourced.

BMF / RIS Austria

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