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Austrian Parliament Considering Tax Amendment Act 2025 Including Income Tax Adjustments and Updates to Pillar 2 Rules

|Proposed Changes|Austria
Austria

The Austrian Parliament is considering the draft Tax Amendment Act 2025 (AbgÄG 2025), which is open for public comment until 3 November 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 13,359 - 0%
    • EUR 13,359 to 21,992 - 20%
    • EUR 21,992 to 36,458 - 30%
    • EUR 36,458 to 70,365 - 40%
    • EUR 70…

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