2009 income tax statistics

Assessment types

If tax assessments are differentiated by assessment types, 98.7% had unlimited tax liability and only 7 393 or 1.3% 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 5 799 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 (515 718 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 (22 570 persons). 17 616 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 (16 042) taxable at half the tax rate. The income concerned is extraordinary income such as income from equity holdings, income from special forest utilisation, income from the utilisation of investments protected under patent law, income from termination of business and for any profits not retained.

Income levels and gender

Accounting for two thirds of all taxpayers, men contributed three quarters of total income and generated just under four fifths of all tax revenue. On average, they paid taxes on €48 100 and paid €15 800 income tax, giving a tax burden ratio of 32.7%. The corresponding comparative figures for women were €32 000, €8 600 and 26.8%. Taking an overall view, the average taxable income was €42 600, assessed income tax was €13 300 and the tax burden ratio was 31.2%. Median taxable income – the figure separating the higher half of taxpayers from the lower half – was around €27 200. 36 688 taxpayers (30 872 men as against 5 816 women) had an annual income of more than €100 000.

Regional breakdown

At €49 900, the national average income for men was 49% higher than the corresponding figure for women (€33 400), with large regional differences coming to light. In the federal provinces of Salzburg (+55%) and Oberösterreich (+55%) 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 €44 300 was only exceeded in 22 out of a total of 99 political districts (with Vienna being counted as one district), while the average income was below the national average in 77 districts. The district of Mödling was the clear leader, with an average of €52 200, followed by Wels-Stadt (€51 900) and Linz-Stadt (€51 700). The lowest figures were recorded in the districts of Schärding (€34 300), Braunau am Inn (€32 900) and Hollabrunn (€32 400). In the federal capital, the average income was €82 900 in the 1st district of Vienna, €65 700 in the 19th district and €64 300 in the 13th district. With a fifth of all taxpayers, Vienna generated 23.0% of all income and contributed almost a quarter of total tax revenue.

Note: The brochure 2009 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).