Income tax statistics represent a full survey using
secondary statistical data, in which financial management data
is evaluated. These statistics are based on
The income tax statistics for 2017 show
In comparison with 2016, the volume of income rose
to €34.1 billion
If tax assessments are differentiated by assessment types, 98.6% had unlimited tax liability and only 9 591 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 9 513 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 (640 563 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 (25 724 persons). 22 644 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 (2 446) 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 two thirds of all taxpayers, men contributed
71.6% of total income and generated 76.0% of all tax revenue. On average,
they paid taxes on €53 900 and paid €18 100 income tax, giving a tax
burden ratio of 33.5%. The corresponding comparative figures for women
were €36 400, €9 800 and 26.9%. Taking an overall view, the average
taxable income was €47 500, assessed income tax was €15 000 and the
tax burden ratio was 31.7%. Median taxable income – the figure separating
the higher half of taxpayers from the lower half – was around €31 700.
At €55 800, the national average income for men was
47% higher than the corresponding figure for women (€37 800), with
large regional differences coming to light. In the federal provinces
The Austrian average of €49 100 was only exceeded
in 20 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 74 districts. The district of Mödling was the clear leader, with
an average of €62 700, followed by Wels (Stadt) with €58 400. The
lowest figures were recorded in the districts of Jennersdorf (€37
900) and Braunau am Inn (€
Note: The brochure 2017 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 23.04.2020