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Taxation in Austria

Income taxation will apply to foreign employees working in Austria, if their permanent or habitual residence is in Austria. If the employment contract or work permit of incoming researchers exceed six months, they will be subject to taxation, even retroactive. 

The Income Tax Act (Einkommenssteuergesetz) lists different types of income. Salaried employees pay income tax with a progressive rate of income tax (0-50%). The level of the income tax rate depends on the taxable amount of the income in a calender year.

This tax is deducted (besides the social insurance contributions) from the salary by the employer and transmitted to the tax office. This tax is a prepayment of the annual tax due, which will be finally determined with the annual taxpayer´s declaration.

Various expenses can be deducted from the income tax. As a rule, it is possible to get some paid taxes back. For the tax return up to the former five years an application (Erklärung zur ArbeitnehmerInnenveranlagung) has to be filled in for each year and transmitted via FinanzOnline (German) or by mail to the responsible local tax office (German).

Austria concluded double taxation agreements ("Doppelbesteuerungsabkommen") with some states to avoid double taxation of foreign nationals who have to pay taxes in their home countries:countries having a double taxation agreement with Austria (German)

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