CURRENT VALUES
|
Composition of important values within the areas of mileage and commuting allowance, procedural law and penalties, income tax (individual and corporate), employee on-costs, miscellaneous, social security, VAT, child support and interest. All values in Euro, unless otherwise characterised.
(Last update 22.11.2016 - no liability essumed)
Mileage and commuting allowances:
| |
from 2013 |
|
|
mileage allowance car + for any additional person |
0,42
0,05 |
|
| mileage allowance motorcycles |
0,24 |
|
| Mileage allowance bike |
0,38 |
|
commuting allowance per year small / big:
- from 2 km on
- from 20 km on
- from 40 km on
- from 60 km on |
- / 372
696 / 1.476
1.356 / 2.568
2.016 / 3.672 |
|
Procedural law and penalties:
| |
from 1.3.2014 |
|
| double-entry bookkeeping threshold |
700.000 |
|
|
de minimis limit for several tax surcharges and
exemption limit for moratorium interest concerning tax dep upt to (§ 212 BAO)* |
50
750 |
|
|
limitation period:
- general
- evaded tax
- absolute limitation period |
5 (+1) years
10 years
10 years |
|
|
fines (minimum - maximum):
- negligent evasion of tax
- intentional evasion of tax
- commercial evasion of tax |
10% - 100%
20% - 200%
30% - 300% |
|
* BAO: Bundesabgabenordnung - federal revenue code
Income tax details (individuals):
|
from 2016 |
from 2014 |
| low-value fixed assets |
400 |
400 |
| lump sum basis according to § 17 EStG* 6% / 12%, max. |
13.200 /
26.400 |
13.200 /
26.400 |
lump sum for agriculture and forestry:
- threshold for full lump sum taxation: tax value of
- within that a forestry tax value of
- lump sum for profit on total tax value
- lump sum for profit on forestry tax value |
130.000
11.000
42%
42%
|
100.000
11.000
39%
39% |
| lump sum allowance for employees |
132
|
132
|
|
lump sum for per diem allowance (nutrition)
lump sum overnight allowance |
26,40
15,00 |
26,40
15,00 |
| maximum allowance of special private expenses**
lump sum of special private expenses
maximum allowance of church contribution***
allowance for children:
- one parent: per child
- both parents: per child |
2.920
60
400
440
300 |
2.920
60
400
220
132 |
| tax allowance for sole wage earner:
- with 1 / 2 / 3 children
- for every additional child
threshold of additional earnings for Partner – without child
limit of additional earnings for Partner – with child |
494/669/889
+220
2.200
6.000 |
494/669/889
+220
2.200
6.000 |
| threshold tax free self standing income for employees |
730
|
730
|
threshold non-obligation for tax-returns:
- general limit
- if wage taxes included
- if limited tax liability ("foreigners") |
11.000
>12.000
2.000 |
11.000
>12.000
2.000 |
* ESTG: Einkommensteuergesetz - Income tax act
**New legal Position starting 2016: If your contract is concluded before 01.01.2016, you can still deduct these costs till the financial Statement 2020.
*** 2017 starts a new procedure: your paid church contribution is deducted auotmatically, if the church nolifies the tax authority of the payment.
Income tax (individuals): tax scale
income
from - to |
from 2016 |
income
from - to |
from 2009 |
| 0 - 11.000 |
0% |
0 - 11.000 |
0% |
| 11.000 - 18.000 |
25% |
11.000 - 25.000 |
36,5% |
| 18.000 - 31.000 |
35% |
|
|
| 31.000 - 60.000 |
42% |
25.000 - 60.000 |
43,2% |
| 60.000 - 90.000 |
48% |
over 60.000 |
50% |
| 90.000 - 1.000.000 |
50% |
|
|
over 1.000.000
(until 2020) |
55%
|
|
|
Income tax (corporate):
| |
from 2016 |
from 1.3.2014 |
| tax rate |
25% |
25% |
| on distributions of profit (another) |
27,5% |
25% |
| effective percentage of tax on full distribution |
45,63% |
43,75% |
| original share capital of Ltd, minimum |
35.000 |
35.000 |
| minimum tax Ltd per year:
- 1st till 5th year
- 6th till 10th year
- from 11th year |
500
1.000
1.750 |
500
1.000
1.750 |
|
nominal capital, PLC, minimum |
70.000 |
70.000 |
| minimum tax, PLC per year |
3.500 |
3.500 |
|
|
| Your specialist: Andrea Lamperter
Employee on-costs:
| |
from 2013 |
|
| community tax |
3,0% |
|
| employer's contribution to FLAG* |
4,5% |
|
| surcharge to FLAG (Styria) |
0,39% |
|
| sum wage on-costs |
7,89% |
|
* FLAG: Familienlastenausgleichsgesetz - families subsidies funds
Miscellaneous:
|
from 2016 |
from 2015 |
| benefits of accommodation |
196,20
|
196,20 |
benefits car:
- electric car (Input tax deduction:
full till € 40.000, partial till € 80.000)
- till 130 g/km (CO2 Emission)
- above 130 g/km (CO2 Emission) |
no benefits
1,5%, max. 720
2%, max. 960 |
1,5%, max. 600
1,5%, max. 600
1,5%, max. 600 |
|
§109a-obligation of filings of free-lancers (cumulative):
- annual threshold per person
- threshold for single service |
900
450 |
900
450 |
|
contribution to Austrian Economic chamber: 1 (KU1)
- percentage
- exemption threshold: annual turnover of |
0,3%
150.000 |
0,3%
150.000 |
community tax:
- monthly allowance
- tax exemption threshold (monthly) for that allowance |
1.460
1.095 |
1.460
1.095 |
subsidies for families: threshold for additional earnings
maternity/parental subsidies: threshold for additional
earnings
students subsidies: threshold for additional earnings
more-child-families tax credit (§ 9a FLAG): threshold family income |
10.000
min. 16.200
10.000
55.000
|
10.000
min. 16.200
10.000
55.000
|
Social security:
| Basis for contribution |
from 2016 |
from 2015 |
|
threshold for minimal employment, daily /monthly (14x) - employee
threshold for minimal employment (1,5-times) per month - employee
annual threshold for minimal employment - employer |
31,80/415,72
623,58
4.988,64
|
31,17/405,98
608,97
4.871,76
|
| basis for minimum payments of contribution GSVG annual:
"New self-employed" with additional business (HI+PI)
"New self-employed" without additional business (HI+PI)
new Entry (with business license: health insurance 2 years on fixed basis)
Pension insurance the first three years
health insurance from 4th year (with business license)
pension insurance from the 4th year (with business license)
Pension insurance: progressive reduction to threshold for minimal employment 2018 bis 2022 |
4.988,64
4.988,64
4.988,64
8.682,24
4.988,64
8.682,24
|
4.871,76
6.453,36
6.453,36
6.453,36
8.688,24
8.478,72
|
|
basis for minimum payments of contribution BSVG, annual
(at a tax value between 1.500 and 4.097 for pension insurance / health insurance)
- option of contributions according the income assessment for pension insurance and health insurance |
4.988,64 /
9.205,80
9.205,80 /
17.298,72 |
4.871,76 /
8.990,04
8.990,04 /
16.893,24 |
| maximum basis for contribution, monthly (14x)
maximum basis for contribution, special payment, annual
maximum basis for contribuion, independet contractor, monthly
maximum basis for contribution, annual |
4.860,00
9.720,00
5.670,00
68.040,00 |
4.650,00
9.300,00
5.425,00
65.100,00
|
|
thresholds for small business relief (§ 4 GSVG):
- turnover per year
- profit per year |
30.000,00
4.988,64 |
30.000,00
4.871,76 |
| Contribution |
from 2016 |
from 2015 |
minimum payments of contribution GSVG* (accident insurance +health insurance + pension insurance) annual for:
- other self-employment with also regular employment
- self-employment without regular employment
- GSVG with new business (1.-3.year)
- GSVG with business from 4th year on |
1.490,16
1.490,16
2.173,44
2.173,44 |
1.455,36
1.893,12
1.893,12
2.472,90 |
| maximum of payments of contribution |
18.942,84 |
18.127,00 |
| accident insurance self employment per month / annual |
9,11 / 109,32 |
8,90 / 106,80 |
self-insurance for minimum employment
(§ 19a ASVG**) per month (health +pension insurance) |
58,68
|
57,30
|
*) GSVG- Gewerbliches SozialVersicherungsGesetz - Social Insurance for Businesses Act
**) ASVG- Allgemeines SozialVersicherungsGesetz - General Social Insurance Act
| Rates of contribution |
from 2016 |
from 2015 |
| GSVG (health + pension insurance, self-provision) |
27,68% (7,65% + 18,50% + 1,53%) |
27,68% (7,65% + 18,50% + 1,53%) |
| FSVG** (pension insurance) |
20% |
20% |
| farmers (BSVG***) (health +pension + accident insurance) |
26,55% (7,65% + 17,00% + 1,90%) |
26,55% (7,65% + 17,00% + 1,90%) |
ASVG - freelancer (employee/employer)
ASVG - white collar (employee/employer)
ASVG – blue collar (employee/employer)
|
20,98% / 17,62%
21,48% / 18,12% *)
21,48% / 18,12% *) |
21,08% / 17,62%
21,63% / 18,07% *)
21,50% / 18,20% *) |
minimum employment ASVG:
accident insurance (employer)
- lump sum of employer contribution
- lump sum of employee contribution (total employments exceeding threshold) (white / blue collar) |
1,30%
16,40% (ohne UV)
14,15% / 14,70%
|
1,30%
16,40% (ohne UV)
13,65% / 14,20%
|
| employee severance/retirement fund |
1,53% |
1,53% |
| health insurance for partner without child |
3,40% |
3,40% |
|
|
|
*) Some contributions might be omitted for women over 56 and men over 58 or 60 years of age;
Please follow the link http://www.sozialversicherung.at or Sozialversicherungsbeiträge 2006 (PDF) for more information.
**) FSVG - Freiberuflich Selbständigen-Sozialversicherungsgesetz - Social Insurance for Professionals Act
***) BSVG - Bauern Sozialversicherungsgesetz - Farmers Social Insurance Act
VAT (value added tax):
|
from 1.4.2014 |
from 2011 |
| threshold for small businessman (net) |
30.000
|
30.000
|
| tax free shopping
minimum billig amount
|
75 |
75
|
small invoice amount gross (reliefs)
|
400
|
150
|
| mandatory information VAT-number-client on invoice over |
10.000 |
10.000 |
| input tax lump sum according to § 14 UStG* |
1,8% (max. 3.960) |
1,8% (max. 3.960) |
VAT-return:
- quarterly
- monthly |
30.000
100.000 |
30.000
100.000 |
| threshold for intra community purchase |
11.000 |
11.000 |
| threshold for distance selling |
35.000 |
35.000 |
| EC saleslist:
penalty for for late filing, max. |
2.200 |
2.200 |
* UStG: Umsatzsteuergesetz - Value Added Tax Act
Child support: regular need rate and tax allowance:
| |
2018 (from 01.07.2017) |
2017 (from 01.07.2016) |
regular need rate, monthly age-dependend:*
- up to 3 years
- up to 6 years
- up to 10 years
- up to 15 years
- up to 19 years
- up to 25 years |
204,00
262,00
337,00
385,00
454,00
569,00 |
200,00
257,00
331,00
378,00
446,00
558,00 |
| |
|
from 2009 |
tax allowance for child support, monthly:**
- first child
- second child
- each additional child |
29,20
43,80
58,40 |
29,20
43,80
58,40 | * The rates are adjusted every year per 1st July; for the tax allowance for child support the rates are valid for the whole (followig) Kalender year.
** The tax allowance for child support is connected with the obtaining of child benefit. The obtaining of child benefit ends at the latest on the 24th/ 25th child´s birthday.
Interest:
| |
from 01.01.2017 |
from 2016 |
|
| base interest rate OeNB* |
-0,62% |
-0,62% |
|
| interest for payment suspension acc. § 212a (9) BAO (+2%) |
1,38% |
1,38% |
|
| interest for claim acc. § 205 Abs 2 BAO (+2%) |
1,38% |
1,38% |
|
| interest related to a sucessful Appeal acc. § 205a (4) BAO (+2%) |
1,38% |
1,38% |
|
| moratorium interest acc. § 212 (2) BAO(+4,5%) |
3,88% |
3,88% |
|
| default interest among businessmen acc. § 456 UGB (+9,2%) |
8,58% |
8,58% |
|
| default interest due to employment acc. § 49a (5) ASGG (+9,2%) |
8,58% |
8,58% |
|
| default interest related to social security contribution acc. § 59 ASVG (+4% over base interest from 31th october previous year) |
3,38% |
|
| * OeNB: Österreichische Nationalbank - National Bank of Austria
** 2016 8% over base interest
|
|
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