Income Tax Statistics 2017

Income tax statistics represent a full survey using secondary statistical data, in which financial  management data is evaluated. These statistics are based on 1 004 596 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 2017 show 1 004 596 tax assessments (+20 431 or +2.1% over the previous year), of which 699 681 were assessments giving rise to tax (+25 748 or +3.8%) and 304 915 were assessments not liable to tax (-5 317 or -1.7%). 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 2016, the volume of income rose to €34.1 billion (+5.1%). Taxable income reached €33.2 billion (+5.1%) and assessed income tax amounted to €10.5 billion (+5.8%), giving a tax burden ratio of 31.7%. Most (balanced) income was received from the “employed work” income type at €18.7 billion, followed by “self-employment” at €7.0 billion and “income from business” at €5.6 billion.

Assessment types

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.

Income levels and gender

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. 54 821 taxpayers (44 239 men as against 10 582 women) had an annual income of more than €100 000.

Regional breakdown

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 of Vorarlberg (+61%) and Salzburg (+54%) 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 €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 (€38 300). In the federal capital, the average income was €89 600 in the 1st district of Vienna, €77 900 in the 19th district and €73 600 in the 13th district. With a fifth of all taxpayers, Vienna generated 21.5% of all income and contributed 23.5% of total tax revenue.

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).

Income tax statistics - main results 2013 - 2017

Income Tax StatisticsPrice in € *)Free Download

 
 

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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(PDF, 4 MB)

 
 

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

 
 

30,00

 
 

(PDF, 4 MB)

 
 

Statistik der Einkommensteuer 2015
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: 02/2018 ISBN:978-3-903106-72-7

 
 

30,00

 
 

(PDF, 4 MB)

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