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 2019

As of 31 March 2020

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 tax revenue (from taxes and social contributions) in 2019 shows an increase of 3.9% or €6.4 bn compared to 2018. Taxes on production and imports show an increase of 3.3% or €1.8 bn. compared to 2018. Current Taxes on income and wealth continue to rise and show an increase of 4.3% or €2.2 bn. Actual social contributions rise by 4.3% or €2.5 bn compared to 2018.

The tax and social contribution ratio (based on indicator 2) increases slightly and stands at 42.5% of Gross Domestic Product (GDP) in 2019. 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 43.0%, compared to 42.8% in 2018.

Comparability

Comparability of national tax revenue within the EU is guaranteed by the rules of accounting set forth in ESA 2010.

  • Time 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 arise ..." (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 
    Taxes 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 equalization fund/FLAF) 
     
    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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