Austria MOF Posts 2026 Tax Book for Employment, Payroll Taxes

The Austrian Federal Ministry of Finance Dec. 22 posted the 2026 tax book on employment and payroll taxes for assessment year 2025. Topics covered include: 1) information about wage taxes, income taxes, cross-border workers, benefits in kind, exemptions, tax rates, credits, and business travel; 2) employer contributions to pensions; 3) business expense deductions, and extraordinary expense deductions with and without deductible; 4) income from foreign employment; 5) tax-free benefits and overtime payments; and 6) return filing, appeals, and administrative procedures. [Austria, Federal Ministry of Finance, 12/22/25]

Reference:
View 2026 Tax Book. View Index.