Income Tax Statistics 2019

Income tax statistics represent a full survey using secondary statistical data, in which financial management data is evaluated. These statistics are based on 1 003 680 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 2019 show 1 003 680 tax assessments (-15 740 or -1.5% over the previous year), of which 700 712 were assessments giving rise to tax (-18 490 or -2.6%) and 302 968 were assessments not liable to tax (+2 750 or +0.9%). 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 2018, the volume of income rose to €35.9 billion (+0.5%). Taxable income reached €35.2 billion (+1.3%) and assessed income tax amounted to €11.3 billion (+0.4%), giving a tax burden ratio of 32.0%. Most (balanced) income was received from the “employed work” income type at €19.8 billion, followed by “self-employment” at €7.6 billion and “income from business” at €5.7 billion.

Assessment types

If tax assessments are differentiated by assessment types, 98.2% had unlimited tax liability and only 12 292 or 1.8% 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 10 374 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 (638 103 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 (25 137 persons). 24 007 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 (2 265) 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 61.7% of all taxpayers, men contributed 70.8% of total income and generated 75.1% of all tax revenue. On average, they paid taxes on €57 800 and paid €19 600 income tax, giving a tax burden ratio of 33.9%. The corresponding comparative figures for women were €38 200, €10 500 and 27.4%. Taking an overall view, the average taxable income was €50 300, assessed income tax was €16 100 and the tax burden ratio was 32.0%. Median taxable income – the figure separating the higher half of taxpayers from the lower half – was around €33 400. 60 812 taxpayers (48 554 men as against 12 258 women) had an annual income of more than €100 000.

Regional breakdown

At €58 800, the national average income for men was 50.5% higher than the corresponding figure for women (€39 100), with large regional differences coming to light. In the federal provinces of Vorarlberg (+61%) and Salzburg (+61%) men earned much more than women. Income advantages for men were lowest in Vienna, with men earning +42% more than women.

The Austrian average of €51 900 was only exceeded in 23 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 71 districts. The district of Mödling was the leader, with an average of €65 300, followed by Wels (Stadt) with €62 200. The lowest figures were recorded in the districts of Hollabrunn (€40 200) and Braunau (€40 500). In the federal capital, the average income was €89 100 in the 1st district of Vienna, €82 200 in the 19th district and €77 700 in the 13th district. With nearly a fifth of all taxpayers, Vienna generated 21.0% of all income and contributed 22.9% of total tax revenue.

Note: The brochure 2019 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 2015 - 2019

Income Tax StatisticsPrice in € *)Free Download

 
 

Statistik der Einkommensteuer 2019
Statistic Austria provides a comprehensive and impartial picture of the Austrian society and economy based on scientifically high quality statistics and analyses. These facts and figures are the ...

Release date: 02/2022 ISBN:978-3-903393-11-0

 
 

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Statistik der Einkommensteuer 2018
Statistic Austria provides a comprehensive and impartial picture of the Austrian society and economy based on scientifically high quality statistics and analyses. These facts and figures are the ...

Release date: 02/2021 ISBN:978-3-903264-73-1

 
 

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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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