Austria tax rates and social insurance 2026
Rates apply to taxable annual income.
| Income up to (EUR) | Marginal rate |
|---|---|
| 13,539 | 0% |
| 21,992 | 20% |
| 36,458 | 30% |
| 70,365 | 40% |
| 104,859 | 48% |
| 1,000,000 | 50% |
| Above | 55% |
The Verkehrsabsetzbetrag is €496 per year. The monthly social-insurance ceiling is €6,930; special payments have an annual ceiling of €13,860.
Special payments: €620 tax-free, then generally 6% within the Jahressechstel; the exemption threshold applies when it is at most €2,100.