Austria’s tax revenue compiled according
to the European System of National and Regional Accounts (ESA 2010)
Detailed data on tax revenue is published regularly
by Statistics Austria within public
finance statistics. Data is compiled according to the European
System of National Accounts (EU Regulation No. 549/2013). Revenue from
taxes and social contributions is the most important variable on the
revenue side of the government’s distribution of income accounts.
Statistics Austria also publishes a detailed breakdown
of taxes (National Tax List) which is the basis for the data transmissions
to the OECD and the IMF, according to the respective classifications.
Please consult the Website
in German for further tables and information.
Preliminary results for 2020
As of 1 April 2021
The table “Taxes and Social Contributions in Austria – Main ESA aggregates”
provides an overview of current Austrian tax revenue on an aggregate
level and its percentage change over the previous year.
Total revenue from taxes and social contributions
in 2020 shows – due to the COVID-19 pandemic – a decrease of 6.1%
or €10.3 bn compared to 2019. Taxes on production and imports show
a decrease of 6.3% or €3.5 bn. compared to 2019. Current Taxes on income
and wealth drop by 11.3% or €6.2 bn. Actual social contributions show
a moderate decrease of 0.1% or €38 mn compared to 2019.
The tax and social contribution ratio (based on indicator
2) stands at 42.4% of Gross Domestic Product (GDP) in 2020. According
to the European System of National and Regional Accounts, indicator 2
is defined as “Total taxes and compulsory actual social contributions
minus actual social contributions assessed but unlikely to be collected,
as percentage of GDP”. Another ratio, indicator 4, is used for the international comparison
of the tax and social contribution ratios within the European
Union; i.e. taxes and actual social contributions plus imputed social
contributions minus actual social contributions assessed but unlikely
to be collected as a percentage of GDP. Austria’s tax and social contribution
ratio according to indicator 4 now stands at 42.9%, as compared to 43.1%
Comparability of national tax revenue within the EU
is guaranteed by the rules of accounting set forth in ESA 2010.
of recording of tax revenue
While in ESA 2010 flows are usually recorded on an accrual basis, “... that is, when economic
value is created, transformed or extinguished, or when claims and obligations
(ESA 2010), taxes (and
a number of other flows concerning general government) are recorded
on a cash basis. For value added tax, standard fuel consumption charge,
wage tax, tax on tobacco and tax on mineral oil the delay in the receipt
of payments of 2 months and 1 month, respectively, are taken into account.
This treatment of the time of recording is referred to as “time-adjusted
cash” (20.174 ESA 2010 respectively EU Regulation No. 2516/2000).
- Assignment of individual national taxes to European tax categories
on production and imports are differentiated by taxes on products, taxes and duties
on imports, and other taxes on production. “Taxes on products are taxes that are payable per unit of some good or service produced or transacted.” Mineral oil tax and taxes on tobacco, beer or energy are
common examples for this category of taxes. “Other taxes on production consist of all taxes that enterprises incur as a result of engaging
in production, independently of the quantity or value of the goods and
services produced or sold.” (ESA 2010) (e.g. local tax, employers’ contributions to the family
“Current taxes on income,
wealth, etc. cover all compulsory, unrequited payments …
levied periodically by general government …
on the income and wealth of institutional units, and some periodic taxes which are assessed neither on the income
nor the wealth.” (ESA 2010) (e.g. wage tax, income tax, corporation tax)
Net and actual
social contributions, respectively, include contributions for pension, health,
unemployment and accident insurance (compulsory and voluntary contributions)
paid by employers and employees as well as by self-employed persons
and non-employed persons (essentially the unemployed and pensioners)
to the social insurance institutions, and also pension contributions
by civil servants.
|Taxes and Social Contributions in Austria - Main ESA aggregates|
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Last Changed 01.04.2021