Austrian Municipal Tax Calculator

Calculate Austrian municipal tax with separate gross payroll and exclusions you have independently verified.

Tax base and the 3% rate

Austrian municipal tax is based on wages an enterprise grants during a calendar month to employees of a domestic permanent establishment. Not every gross payment necessarily belongs to the full tax base. Enter only exclusions or reductions you have independently verified in the second field.

How to use the calculator

Enter the enterprise's total monthly gross payroll.
Subtract only amounts you have confirmed do not belong to the municipal-tax base.
Calculate the monthly tax and an annualization for twelve equal months.

Example and relief range

At €15,000 of taxable monthly payroll, no allowance applies; 3% produces €450 of monthly municipal tax and €5,400 over twelve equal months. When total monthly payroll does not exceed €1,460, the model deducts €1,095. This reduces tax to zero up to and including €1,095.

Permanent establishments, special cases, and exclusions

Allocation and the tax base may differ for establishments spanning multiple municipalities, itinerant businesses, exemptions, or special remuneration. Vienna's separate employer tax and other ancillary payroll costs are not municipal tax. The calculator uses section 9 KommStG as verified on 28 July 2026; verify wage-base details separately.

Official explanation from Austria's Business Service Portal

Frequently Asked Questions

Who owes Austrian municipal tax?

The enterprise generally owes it on wages paid to employees of a permanent establishment in Austria. Legal form and specific exemptions require separate review.

Which wages belong to the tax base?

The starting point is the monthly total of relevant wages for a domestic permanent establishment. Certain tax-exempt payments, exemptions, and special remuneration can receive different treatment.

What tax rate applies?

Section 9 KommStG sets the rate at 3% of the tax base. The calculator resolves it from the dated Austrian rule contract.

Is there an allowance?

When the enterprise's total monthly tax base does not exceed €1,460, €1,095 is deducted. Allocation may be required when several municipalities are involved.

How does municipal tax differ from the employer tax?

Municipal tax is an Austria-wide municipal levy on the wage base. Vienna's employer tax is separate and is not calculated here.

How is the annual amount calculated?

The calculator multiplies the monthly tax by twelve. If payroll changes, calculate each month separately and add the results.

Which legal date does the tool use?

The rate, allowance, and relief threshold were checked against official Austrian sources on 28 July 2026.