Austria
AUT·Europe
Official Tax Sources
Unique / Country-Specific Tax
Digital Services Tax (planned)
Source: bmf.gv.atNotes
BMF Austria
Regional Tax Variations (9)
Burgenland
Municipal Payroll Tax 3%
Kommunalsteuer 3%; no separate income tax
Smallest state; wine and agriculture
Carinthia (Kärnten)
Municipal Payroll Tax 3%; Tourismusabgabe
Kommunalsteuer 3%; tourism levy
Lakes region; tourism focus
Lower Austria (Niederösterreich)
Municipal Payroll Tax 3%
Kommunalsteuer 3%
Largest state; surrounds Vienna
Upper Austria (Oberösterreich)
Municipal Payroll Tax 3%; steel/automotive
Kommunalsteuer 3%; strong industrial base
Linz industrial centre
Salzburg
Tourism Levy; Municipal Payroll Tax 3%
Kommunalsteuer 3%; Tourismusabgabe
Major tourism; music festival
Styria (Steiermark)
Municipal Payroll Tax 3%
Kommunalsteuer 3%; automotive cluster
Graz automotive; technology park
Tyrol (Tirol)
Tourism Contribution; Municipal Payroll Tax 3%
Kommunalsteuer 3%; Tourismusabgabe
Alpine tourism dominant
Vorarlberg
Municipal Payroll Tax 3%; Frontalier treaties with CH
Kommunalsteuer 3%; cross-border worker rules
Westernmost state; borders Switzerland and Liechtenstein
Vienna (Wien)
Municipal Wage Tax 3%; Vienna public transport levy; U-Bahn Steuer €2/employee/week
Kommunalsteuer 3%; Dienstgeberabgabe; U-Bahn Steuer
City-state; own municipal taxes layered on top of federal
| State / Province | Type of Variation | Key Local Tax | Notes |
|---|---|---|---|
| Burgenland | Kommunalsteuer 3%; no separate income tax | Municipal Payroll Tax 3% | Smallest state; wine and agriculture |
| Carinthia (Kärnten) | Kommunalsteuer 3%; tourism levy | Municipal Payroll Tax 3%; Tourismusabgabe | Lakes region; tourism focus |
| Lower Austria (Niederösterreich) | Kommunalsteuer 3% | Municipal Payroll Tax 3% | Largest state; surrounds Vienna |
| Upper Austria (Oberösterreich) | Kommunalsteuer 3%; strong industrial base | Municipal Payroll Tax 3%; steel/automotive | Linz industrial centre |
| Salzburg | Kommunalsteuer 3%; Tourismusabgabe | Tourism Levy; Municipal Payroll Tax 3% | Major tourism; music festival |
| Styria (Steiermark) | Kommunalsteuer 3%; automotive cluster | Municipal Payroll Tax 3% | Graz automotive; technology park |
| Tyrol (Tirol) | Kommunalsteuer 3%; Tourismusabgabe | Tourism Contribution; Municipal Payroll Tax 3% | Alpine tourism dominant |
| Vorarlberg | Kommunalsteuer 3%; cross-border worker rules | Municipal Payroll Tax 3%; Frontalier treaties with CH | Westernmost state; borders Switzerland and Liechtenstein |
| Vienna (Wien) | Kommunalsteuer 3%; Dienstgeberabgabe; U-Bahn Steuer | Municipal Wage Tax 3%; Vienna public transport levy; U-Bahn Steuer €2/employee/week | City-state; own municipal taxes layered on top of federal |