Which taxes do I pay in Austria?

There are many different types of taxes in Austria. The following chapters present the types of taxes that artists and cultural workers who are employed and liable for tax in Austria most frequently come into contact with: 

• Taxation on income
  • People’s income from employment is subject to payroll tax.
  • People’s income from self-employment is subject to income tax.
  • Legal entities’ (i.e. companies such as associations) income from self-employment is subject to corporation tax.
• Taxation on goods and services
  • When purchasing goods and services, you usually pay value added tax (VAT).
  • Under certain conditions, self-employed individuals are obliged to charge VAT to their customers and transfer it to the tax office.
  • Employed individuals do not have to deal with VAT.