Income Tax Statistics 2018

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.

Tax assessments

The income tax statistics for 2018 show 1 019 420 tax assessments (+14 824 or +1.5% over the previous year), of which 719 202 were assessments giving rise to tax (+19 521 or +2.8%) and 300 218 were assessments not liable to tax (-4 697 or -1.5%). Assessments not liable to tax relate to persons who are assessed for income tax and are in principle liable for tax, but who have minimal or no taxable income due to low income, losses or the deduction of special expenses. As a result, no tax or only a minimal amount of tax is prescribed, which is either reduced to zero due to various tax credits or results in a credit note. Assessments not liable to tax will not be taken into account in the explanations below.

Income and assessed income tax

In comparison with 2017, the volume of income rose to €35.7 billion (+4.7%). Taxable income reached €34.8 billion (+4.8%) and assessed income tax amounted to €11.3 billion (+7.0%), giving a tax burden ratio of 32.3%. Most (balanced) income was received from the “employed work” income type at €19.4 billion, followed by “self-employment” at €7.5 billion and “income from business” at €6.0 billion.

Assessment types

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.

Income levels and gender

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.

Regional breakdown

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 of Vorarlberg (+62%) and Salzburg (+58%) men earned much more than women. Income advantages for men were lowest in Burgenland, with men earning +39% more than women.

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).

Income tax statistics - main results 2014 - 2018

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Statistik der Einkommensteuer 2018
Statistic Austria provides a comprehensive and impartial picture of the Austrian society and economy based on scientifically high quality statistics and analyses. These facts and figures are the ...

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Statistik der Einkommensteuer 2017
Although self-employment income is, in principle, subject to the same legal provisions as wage income, the specific nature of self-employment and the fundamentally different type of tax levy ...

Release date: 02/2020 ISBN:978-3-903264-40-3

 
 

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Statistik der Einkommensteuer 2016
Although self-employment income is, in principle, subject to the same legal provisions as wage income, the specific nature of self-employment and the fundamentally different type of tax levy ...

Release date: 02/2019 ISBN:978-3-903264-04-5

 
 

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