Preparation of tax returns

OBLIGATION TO SUBMIT A TAX RETURN

If you are an employee of an Austrian company and spend more than 183 days in the given calendar year in Austria, you are obliged to submit a tax return in Austria and pay the income tax there as well. The same applies to owners of an Austrian sole trade (regardless of the length of stay). The amount of the tax depends on your income. However, if your annual income does not exceed the limit of 11,000 €, you are exempt from the tax and you do not have to submit a tax return. If you exceed the limit, the amount of the tax depends on the amount of your income. If you keep your permanent residence in Slovakia but you do not have any income in Slovakia, you must submit a (nil) tax return in Slovakia, too.

OVERVIEW OF RATES OF THE INCOME TAX

The deadline to submit a tax return in Austria is the end of April of the following year. Austria applies the so-called progressive tax, which means the higher the income, the higher the percentage of tax.

Amount of taxable income	Tax rate for calculation
up to 11 000 €	no taxation
11 000 € – 25 000 €	36,50 %
25 000 € – 60 000 €	43,214 %
over 60 000 €	50 %

11 000 € – 25 000 €
25 000 € – 60 000 €
over 60 000 €

I am a detached employee of a Slovak company to carry out works in Austria. When am I obliged to submit a tax return in Austria?

If your detachment lasts longer than 183 days in the given calendar year, you are obliged to submit a tax retrun in Austria and tax your income there.

By what deadline should I submit my tax return in Austria?

The deadline to submit a tax return in Austria is the end of April of the following year.