Integrated Wage and Income Tax Statistics 2017

The 2017 integrated wage and income tax statistics are based on the combination of data on the income subject to income tax of natural persons who are subject to a limited or unlimited tax liability, and on the income subject to wage tax of employees and pensioners. The statistics also comprise transfer payments such as unemployment benefit, long-term unemployment grants, long-term care allowance, child care benefit, family allowance and other benefits.

In order to combine these two sets of statistics into a common overall representation, it was necessary initially to standardise the definition of the characteristics to be combined. In addition, to prevent double counts, it was necessary to identify and eliminate the partial population which occurred in both the income tax and the wage tax populations, i.e. taxpayers assessed for income tax who earned income from employment.

Income recipients

After adjustment for double entries, the combined results yielded a total number of 7 272 335 income recipients (+1.4% compared with 2016), i.e. instances where a pay slip and/or an income tax assessment notice was produced. The total figure breakdown was 4 556 684 employees (+1.8%), 2 369 651 pensioners (+0.7%) and 346 000 persons with other income only (+1.3%). “Other income” is taken to mean the sum total of income or losses from the types of income listed in the Income Tax Act with the exception of income from employment. Taxpayers assessed for income tax who earned income from employment were attributed to the category of employees and pensioners.

Total income

The integrated wage and income tax statistics are designed to represent total income as comprehensively as possible. Total income is comprised of the gross annual salaries from the wage tax statistics minus social insurance contributions, the income from the income tax assessment, and any accrued transfer payments. The volume of total income amounted to €198.2 billion (+3.1%); after deduction of wage and income tax amounted to €30.4 billion (+4.7%), there resulted a net income of €167.8 billion (+2.8%). Specifically, total income consisted of €171.2 billion (+3.0%) of income subject to wage tax (including pensions), €16.0 billion (+5.3%) of other income, and €11.0 billion (+1.9%) of transfer payments.

Total tax

The total tax in the amount of €30.4 billion (+4.7%) (based on the single tariff of the Income Tax Act) was comprised of the wage tax retained by the pay-slip issuer (after employer assessment), i.e. the employer or pension insurance institution, and the income tax stipulated from the assessment of taxpayers subject to income tax. The tax burden – total tax in relation to total income – ranged from less than 1% in the lowest income categories to 46.4% for total incomes in excess of €2.000 000. On average it amounted to 15.3%.

Transfer payments

This characteristic comprises those types of transfer payments to persons eligible for benefits that were reported to the Federal Ministry of Finance. The different types of transfer payments were grouped into the main categories of “unemployment benefit”, “long-term unemployment grants”, “child care benefit” and “other benefits”. The long-term care allowance, which is paid out by social and accident insurances, is shown in a separate main category. The transfer payments referred to here in the amount of €11.0 billion relate only to the 7 272 335 income recipients shown in this analysis for whom a pay slip and/or an income tax assessment notice was produced.

Income bands and gender

The first half of income recipients – sorted according to the level of total income – accounted for just under one fifth of income and 1.8% of taxes. Nine tenths of all persons recorded generated 67.2% of the income and contributed 41.9% to the receipts from taxes. The upper percentile accounted for 8.7% of income, and for 20.4% of the total tax output. In the year under review, 133 613 income recipients earned an income of more than €100 000; 109 158 were men, and 24 455 women.

Of the 2.4 million male employees, 95.5% were in the age groups up to 59 years, and only 4.5% were over 59; the corresponding percentage among women was a mere 2.3%. Of the remaining income recipients (as a rule the self-employed), 89.5% of men were in the stated age group and 10.5% were above; the ratio among women was 92.7% to 7.3%.

Regional structure

The Austrian average of a total annual income of €28 600 was exceeded only in the federal provinces of Vorarlberg (€30 500), Lower Austria (€29 800) and Vienna (€29 600). Styria (€27 200), Carinthia (€27 000) and Tirol (€27 000) were the federal provinces which most fell short of the average.

Note: The brochure 2017 Integrated Wage and Income Tax Statistics (in German only), complete with all the tables, can be downloaded after completion as a PDF file, free of charge. Simply click the Publications sheet (see below).

Integrated wage and income tax statistics - main results 2016 and 2017

Integrated Wage and Income Tax StatisticsPrice in € *)Free Download

 
 

Integrierte Statistik der Lohn- und Einkommensteuer 2017
Statistics on wage and income tax provide a picture of personal incomes and income distribution in Austria. This gives a comprehensive and – in comparison with other survey methods – reliable picture ...

Release date: 05/2020 ISBN:978-3-903264-48-9

 
 

33,00

 
 

(PDF, 5 MB)

 
 

Integrierte Statistik der Lohn- und Einkommensteuer 2016
Statistics on wage and income tax provide a picture of personal incomes and income distribution in Austria. This gives a comprehensive and – in comparison with other survey methods – reliable picture ...

Release date: 05/2019 ISBN:978-3-903264-17-5

 
 

33,00

 
 

(PDF, 5 MB)

 
 

Integrierte Statistik der Lohn- und Einkommensteuer 2015
Statistics on wage and income tax provide a picture of personal incomes and income distribution in Austria. This gives a comprehensive and – in comparison with other survey methods – reliable picture ...

Release date: 05/2018 ISBN:978-3-903106-79-6

 
 

33,00

 
 

(PDF, 5 MB)

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