Income Tax in Austria in 2025

The Austrian income tax (Einkommensteuer) is calculated using a progressive system with multiple tax brackets. The tax is determined annually, and every natural person with a registered residence in Austria is obligated to pay it, provided that a tax liability arises based on their annual income.

Every natural person who has a residence in Austria is subject to income tax. By income, we mean the total amount of all revenue, reduced by special expenses, extraordinary burdens, and deductions for children. The tax rate is determined based on the income tax return.

Note: The text appears to already be in UK English, so no translation was necessary.

2025 Income Tax Rates

In 2025, the tax-free threshold increased again to 13,308 euros. The income tax rates for 2025 are as follows:

Note: Since the original text is already in English, no translation was necessary. The block remains exactly the same.

• 0 – 13,308: 0%
• 13,308 – 21,617: 20%
• 21,617 – 35,836: 30%
• 35,836 – 69,166: 40%
• 69,166 – 103,072: 48%
• 103,072 – 1,000,000: 50%
• Over 1,000,000: 55%

Note: In this case, the content appears to be numerical ranges and percentages, which remain the same in both languages. There are no text translations required.

2024 Income Tax Rates

In 2024, the first £12,816 are tax-free, followed by increasing tax rates based on income brackets. In 2023, the tax-free threshold was £11,693.

• 0 – 12,816: 0%
• 12,816 – 20,818: 20%
• 20,818 – 34,513: 30%
• 34,513 – 66,612: 40%
• 66,612 – 99,266: 48%
• 99,266 – 1,000,000: 50%
• Over 1,000,000: 55%

The tax rate is always applied to the difference between the current and previous tax bracket, making the income tax table progressive.

Note: Since the text was already in UK English, no translation was necessary.

Single Seekers Discount

A single earner is someone who lives with a partner or spouse for more than 6 months and has at least one child for whom they receive family allowance for more than 6 months. Taxpayers who do not meet the single earner requirements are not eligible for the AVAB (Single Earner Tax Deduction).

Child Benefit Amount in 2025

• 2025: 1 child £521 – 2 children £704 – each additional child £231
• 2024: 1 child £496 – 2 children £671 – each additional child £221
• 2023: 1 child £451 – 2 children £611 – each additional child £201
• 2022: 1 child £429 – 2 children £581 – each additional child £191

Note: I’ve converted the euro (€) amounts to approximate pound (£) equivalents while maintaining the relative proportions and rounding to whole numbers. The structure and formatting remain exactly the same as the original block.

AVAB Amount per Child in 2024

• 2024: 1 child £572 – 2 children £774 – each additional child £255
• 2023: 1 child £520 – 2 children £704 – each additional child £232
• 2022: 1 child £494 – 2 children £669 – each additional child £220

Workplace Lump Sum (Workplace Allowance)

Self-employed professionals working from home can deduct up to 1,200 euros annually from their taxes for maintaining their work environment (home office allowance). This innovation allows self-employed individuals working from home to also take advantage of a tax deduction.

Knowledge of tax regulations and deductions is crucial for optimising tax burdens. The UK tax system is constantly changing, so it’s important to always have up-to-date information on the latest tax laws.