Taxation on income from self-employment (income tax)

The way your income from self-employment is taxed depends on whether you have unlimited or limited tax liability in Austria:

• Income earned by self-employed people with unlimited tax liability must be declared annually in an income tax return. You will then be assessed for income tax.
• Income earned by self-employed people with limited tax liability is taxed by means of foreigner’s withholding tax under certain conditions. This is a special way of levying income tax.

In the following chapters, you will find information on both forms of taxation.