Austrian income tax by the tariff, before Absetzbeträge
Works out Austrian income tax with the bands of § 33 Abs. 1 EStG 1988, band by band, before the Absetzbeträge are deducted.
Income tax by the tariff, before Absetzbeträge
€11,447.20
Average rate: 22.89%
| Band | Rate | Amount taxed | Tax |
|---|---|---|---|
| €0.00 – €13,539.00 | 0 % | €13,539.00 | €0.00 |
| €13,539.00 – €21,992.00 | 20 % | €8,453.00 | €1,690.60 |
| €21,992.00 – €36,458.00 | 30 % | €14,466.00 | €4,339.80 |
| €36,458.00 – €70,365.00 | 40 % | €13,542.00 | €5,416.80 |
| €70,365.00 – €104,859.00 | 48 % | €0.00 | €0.00 |
| €104,859.00 – €1,000,000.00 | 50 % | €0.00 | €0.00 |
| over €1,000,000.00 | 55 % | €0.00 | €0.00 |
Not included in the calculation
- Absetzbeträge, the tax credits (e.g. Familienbonus Plus, Kinderabsetzbetrag, Verkehrsabsetzbetrag, Alleinverdienerabsetzbetrag, Pensionistenabsetzbetrag)
- Working out the income, and special rates (e.g. capital income under § 27a or one-off payments under § 67 EStG)
- Rounding: the assessed tax is rounded to whole euros only after the Absetzbeträge (§ 39 Abs. 3 EStG)
Worked example
Income of €50,000 in 2026
Each band of § 33(1) EStG 1988 is taxed at its own rate; then the amounts are added up.
| 0% on €13,539.00 | €0.00 |
| 20% on €8,453.00 | €1,690.60 |
| 30% on €14,466.00 | €4,339.80 |
| 40% on €13,542.00 | €5,416.80 |
| Tax by the tariff | €11,447.20 |
Figures worked out by hand from the text of the law, step by step; the calculator must reach the same result or the page is not published.
Frequently asked questions
What are the Austrian income tax bands in 2026?
0% up to €13,539; 20% over €13,539 and up to €21,992; 30% over €21,992 and up to €36,458; 40% over €36,458 and up to €70,365; 48% over €70,365 and up to €104,859; 50% over €104,859 and up to €1,000,000; 55% over €1,000,000 (§ 33 Abs. 1 EStG 1988).
Is this the tax I actually pay?
No. It is the tax by the tariff, before the Absetzbeträge (such as the Verkehrsabsetzbetrag or Familienbonus Plus); only the tax after those is rounded to whole euro (§ 39(3) EStG 1988).
Which year's rules does this use?
2026, with the rules in force in that year.
Where do the figures come from?
From one official source, cited at the bottom of the page with the date it was read. Every calculation is checked against official examples or ones worked by hand from the law.
Related calculators
Guides that use this calculator
Sources
- Einkommensteuergesetz 1988, § 33 Steuersätze und Steuerabsetzbeträge, Rechtsinformationssystem des Bundes (RIS) (retrieved on 7 October 2026)