Austria Income Tax Rates 2015 and Deductions
Austria Income Tax Rate for Individual Tax Payers (Proposed)
In Austria lowest Individual Tax Rate is 36.50% and Highest Rate is
Corporate Tax Rates in Austria
The corporate tax rate is 25%. There are no trade income or net worth taxes. Austrian corporations may benefit from the participation exemption and the group taxation (including cross-border loss utilization and goodwill depreciation for the acquisition of qualifying Austrian subsidiaries).
Capital Gains Tax in Austria
Capital gains realized from properties which were acquired as of
31 March 2002 is subject to capital gains tax at a flat rate of
25%. Taxable capital gains are calculated as selling price less
acquisition costs and related expenses.
Austria Social Security
Austria Dates of filing Tax Returns / Reporting and Payment
In general, income tax is assessed for the calendar year on the
basis of an individualís tax return, which should be filed by 30
April (if a paper version is filed) or 30 June (if filed
electronically), respectively 30 September, in case salary is
taxed via payroll, of the following year. An automatic extension
up to 31 March of the next following year is granted if the
individual is represented by a tax adviser. Further extensions
are available on request in special circumstances.
Consolidated Tax Returns