Income tax statistics represent a full survey using secondary statistical data, in which financial management data is evaluated. These statistics are based on 1 019 420 income tax assessments. Persons assessed are (natural) persons who receive income from agriculture and forestry, self-employment, business, capital, rent and lease, and/or other income. Employed work is essentially taxed by wage tax deduction carried out by the employer. Persons liable for wage tax who also receive income from one or more of the income types specified above are also assessed for income tax.
The income tax statistics for 2018 show 1 019 420 tax
In comparison with 2017, the volume of income rose
to €35.7 billion
If tax assessments are differentiated by assessment types, 98.6% had unlimited tax liability and only 9 829 or 1.4% were resident abroad and subject to only limited tax liability on the income that they generated in Austria (assessments not liable to tax included a further 10 136 persons with limited tax liability).
Within the group of persons with unlimited tax liability, a further distinction is made between persons taxed only according to tariff (658 991 persons) and those with other assessment types”, such as cross-border commuters, i.e. employees resident in Austria whose place of work is in a neighbouring country (Germany, Switzerland, Italy or Liechtenstein) and who generally commute from their place of residence every working day. Austria is entitled to tax this group of cross-border commuters (25 638 persons). 23 345 taxpayers were subject to assessment with progression (where foreign income is not taxed, but is used to determine the tax rate to be applied to domestic income).
Also worth mentioning is the group of persons with unlimited tax liability whose income was partially or wholly (2 552) taxable at half the tax rate. The income concerned is extraordinary income such as income from special forest utilisation, income from the utilisation of investments protected under patent law and income from termination of business.
Accounting for 62.8% of all taxpayers, men contributed 71.4% of total income and generated 75.9% of all tax revenue. On average, they paid taxes on €55 100 and paid €18 900 income tax, giving a tax burden ratio of 34.3%. The corresponding comparative figures for women were €37 000, €10 100 and 27.4%. Taking an overall view, the average taxable income was €48 400, assessed income tax was €15 600 and the tax burden ratio was 32.3%. Median taxable income – the figure separating the higher half of taxpayers from the lower half – was around €31 600. 58 385 taxpayers (46 839 men as against 11 546 women) had an annual income of more than €100 000.
At €56 900, the national average income for men was
47.7% higher than the corresponding figure for women (€38 500), with
large regional differences coming to light. In the federal provinces
The Austrian average of €50 100 was only exceeded in 23 out of a total of 94 political districts (with Vienna being counted as one district), while the average income was below the national average in 71 districts. The district of Mödling was the leader, with an average of €63 600, followed by Wels (Stadt) with €62 300. The lowest figures were recorded in the districts of Jennersdorf (€38 500) and Braunau (€39 200). In the federal capital, the average income was €86 100 in the 1st district of Vienna, €79 800 in the 19th district and €75 200 in the 13th district. With a fifth of all taxpayers, Vienna generated 21.4% of all income and contributed 23.4% of total tax revenue.
Note: The brochure 2018 income tax statistics (in German only), complete with all tables, can be downloaded as a PDF file, free of charge. Simply click the Publications sheet (see below).
© STATISTICS AUSTRIA, Last Changed 15.02.2021