Austria's 55% top rate was scheduled to revert to 50% but this reduction has been postponed to 2030.
Austria Income Tax Rate 2026: 55% Top Marginal Rate
Austria has a progressive income tax system with a top marginal rate of 55% in 2026, which applies to annual income above €1,000,000. For most professionals, the highest applicable rate is 48% on income between €66,612 and €99,266, or 50% on income between €99,266 and €1,000,000. The 55% rate was introduced as a temporary measure but its scheduled reversion to 50% has been postponed to 2030.
Approximate income tax at €80,000 gross based on 2026 Austrian brackets (0/20/30/40/48/50/55%). Does not include social contributions. Figures are illustrative; actual tax depends on filing status and deductions.
Austria's 2026 income tax brackets run from 0% up to €12,816, then 20% to €20,818, 30% to €34,513, 40% to €66,612, 48% to €99,266, 50% to €1,000,000, and 55% above €1,000,000. The postponement of the reversion to 50% means the 55% top rate remains in place through at least 2030, contrary to earlier legislative expectations.
At an €80,000 gross salary, income tax in Austria is approximately €24,900, based on applying the 2026 bracket structure. This is higher than France at the same gross (approximately €17,300), because Austria's 40% and 48% bands begin at relatively low income thresholds. The calculation covers income tax only; social contributions in Austria are additional and fund health, pension, and unemployment insurance.
Austria's tax treatment of equity compensation follows general income rules: RSUs are typically taxed at the vesting date as employment income. For professionals receiving significant equity as part of a package in Vienna or Graz, this means vesting events create ordinary income tax obligations rather than capital gains treatment.
Vienna in particular attracts multinational headquarters and financial services firms. When comparing Austrian offers against roles in neighbouring Germany, Switzerland, or Czech Republic, the gross-to-net calculation differs substantially, and the effective income tax rate at typical senior professional salaries (€80,000 to €150,000) sits in the 30 to 35% range before social contributions.
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Total Comp CalculatorFrequently asked questions: Austria income tax
What is Austria's top income tax rate in 2026?
Austria's top marginal income tax rate is 55% in 2026, applying to income above €1,000,000 per year. This rate was scheduled to revert to 50% but the reduction has been postponed to 2030. For most professionals, the applicable top rate is 48% (income €66,612 to €99,266) or 50% (income €99,266 to €1,000,000).
Was Austria's 55% top rate meant to be temporary?
Yes. The 55% top rate was introduced as a temporary measure and was originally scheduled to revert to 50%. However, the reversion has been postponed to 2030, so the 55% rate remains in force through at least that year.
How much income tax would I pay in Austria on an €80,000 salary?
At €80,000 gross, income tax in Austria is approximately €24,900, based on 2026 brackets. This is income tax only and does not include social contributions (health insurance, pension, and other contributions), which are calculated separately.
How does Austria's income tax compare to other European countries?
Austria has one of the higher income tax burdens in Europe, particularly for mid-to-high earners. At €80,000 gross, the income tax bill is approximately €24,900 — higher than France (approximately €17,300) at the same gross due to lower bracket thresholds for the 40% and 48% rates. Compared to flat-rate countries like Bulgaria (10%) or Hungary (15%), the difference at €80,000 is approximately €17,000 to €13,000 per year in income tax.
Income tax rates shown reflect the best available 2026 information and are provided for informational purposes only. Tax rates, brackets, and rules change frequently. This page is not tax advice. Social contributions, deductions, and other factors affect actual take-home pay. Consult a qualified tax professional for advice specific to your situation. © CompCalc — compensationcalculator.xyz