Tax reform 2022 Austria

Summary of tax relief measures

Income tax reduction

With retroactive effect from 1 January 2022, the second tariff rate of income tax has been reduced (income between EUR 18,000 and EUR 31,000). This second tariff rate was reduced from 35% to 32.5%. Therefore, in 2022, after the tax reform takes effect, the wage tax will have to be retroactively recalculated in the first half of the year. In 2023, a reduction to 30% is expected.

With effect from 1 January 2023, the tax rate for the third tariff rate should then be reduced to 42% and in 2024, to 40%.

Tax reform 2022 Austria >