Individual Income Tax

Natural persons who have a residence in Austria or who are normally present there (or for whom the centre of their activities is in Austria in the case of a double taxation agreement) are fully subject to income taxation and thus, except for limitations arising from a possible double taxation agreement, subject to all tax on income from both domestic and foreign sources. Income subject to capital gains tax is excluded, however (see above). Non-residents are taxed in Austria only in respect of certain very specific types of income.
 
Income Tax Table (2006)

Income (EURO)	Tax	%
On the first EUR 10,000.-	0	0
EUR 25,000.-	5,750	23.0
EUR 51,000.-	17,085	33.5
all the rest		50.0

The incoming of non-resident taxpayers has to be raised by EUR 8,000,-.
 
Possible deductions applicable, depending on the particular situation of the individual, must also be taken into account in relation to the tax implied in the table.
 
Profits kept from withdrawal are taxed at half rate, beginning with 2005.