II.

Tax scales and tax deductions

Different tax rates are applied in Austria, which depend on the level of income. In addition, there are certain tax deductions, which reduce the amount of tax due. This chapter provides information about:

• the various types of tax deductions (e.g. Family Bonus Plus, transportation deduction or pensioner deduction), who is entitled to them, how and whether you can apply for them, or whether they are considered automatically
• the tax scales and how you can calculate your tax payment

Refunding of the single-earner or single-parent tax credit and a potential refund of social security contributions are also addressed here.