OrbitaxAustria Publishes Tax Amendment Act 2025 Including Income Tax Adjustments and Updates to Pillar 2 Rules
|Approved Changes|Austria
Austria published the Tax Amendment Act 2025 (AbgÄG 2025) in the Official Gazette on 23 December 2025. Important measures mainly concern individual income tax and the Pillar 2 global minimum tax:
- An increase in the individual income tax brackets:
- up to EUR 13,539 - 0%
- EUR 13,539 to 21,992 - 20%
- EUR 21,992 to 36,458 - 30%
- EUR 36,458 to 70,365 - 40%
- EUR 70,365 to 104,859 - 48%
- EUR 104,859 to 1,…