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Generic Tax Name Local authority tax on the sum of wages
Tax name in the national language Kommunalsteuer
Tax name in English Local authority tax
Member State AT-Austria
Tax in force since 1993/01/01
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
Other

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

Social security contribution Employers
Employees
Other
 
Legal base

Local Authority Tax Law, BGBl. No 819/1993, as last amended by BGBl. I No 76/2011.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Austria.

 
Taxpayers

Employers.

 
Tax object and basis of assessment

Sum of gross wages and salaries of employees (wage bill).

The basis of assessment in the wage bill.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

  • Educational, health and social welfare services.
  • Tax allowance of € 1,095 for wage sum below € 1,460 (per month).
 
Rate(s) Structure

3 % of the monthly wage bill.

 
Tax due date

15 days after the end of the month in which the wages and salaries were paid.

 
Tax collector

Communities (self-assessment).

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29cd

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 2,650.00 EUR 0.84
2011 2,533.00 EUR 0.82
2010 2,402.00 EUR 0.81
2009 2,342.31 EUR 0.82
2008 2,359.50 EUR 0.81
2007 2,238.00 EUR 0.79
2006 2,098.90 EUR 0.79
2005 2,012.00 EUR 0.80
2004 1,947.70 EUR 0.81
2003 1,889.70 EUR 0.82
2002 1,847.70 EUR 0.82
2001 1,798.90 EUR 0.82
2000 1,735.40 EUR 0.81

Comments