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Generic Tax Name Contribution for the promotion of residential construction
Tax name in the national language Wohnbauförderungsbeitrag
Tax name in English Contribution for residential construction
Member State AT-Austria
Tax in force since 1952/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Contribution for promoting of residential construction law, BGBl. No 13/1952, as last amended by BGBl. No 600/1996.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by


The beneficiaries of the contribution are the federal government (80.55 %), the provincial governments (19.45 %).


Geographical Scope



Employees and employers.

Tax object and basis of assessment
  • For employees and employers: gross earnings
Deductions, Allowances, Credits, Exemptions
  • for employees: no obligation below earnings of 405.98€ p.m.
  • upper ceiling of 4,650€ monthly earnings (12x).
Rate(s) Structure

Employees: 0.5% withheld from earnings and 0.5% payed by employer on 12 current earnings.

Tax due date
  • withheld by payer and transmitted to Health Insurance Company on 15th of following month
Tax collector

Health Insurance Companies (HIC).

Special features
Economic function

Environmental taxes

Tax revenue
ESA95 code d51ed

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 876.20 EUR 0.28
2011 844.00 EUR 0.27
2010 810.51 EUR 0.28
2009 796.18 EUR 0.28
2008 785.00 EUR 0.27
2007 754.40 EUR 0.27
2006 711.10 EUR 0.27
2005 682.10 EUR 0.27
2004 657.50 EUR 0.27
2003 641.50 EUR 0.28
2002 636.90 EUR 0.28
2001 613.80 EUR 0.28
2000 594.80 EUR 0.28