What are the 2024 deadlines in Austria to submit my tax return?
Filing your taxes in Austria can be a confusing business - especially for foreign nationals. We break down the important dates and rules you should be aware of in 2024.
Every year, people who are obliged to file a tax return (Einkommensteuererklärung) in Austria for the previous tax year have to submit it to the tax authority or Finanzamt by a certain date.
Here’s an overview of the dates and rules that apply.
Who has to submit a tax return?
Anyone who lives and works in Austria - and earns over a certain amount - has to pay tax.
People who earn a salary and pensioners pay tax on their wage (Lohnsteuer), while self-employed workers pay income tax (Einkommensteuer).
For people with a wage or salary, employers will deduct a percentage of the salary based on tax brackets immediately and pay the Austrian tax authorities. If you are an employed worker and your salary is your only source of income, you don't have to file a tax return. However, if you didn't receive your wages during the whole year, or if you have certain deductions or expenses, it might be worth doing a tax return - you may receive money back.
For self-employed workers, or those who receive any other income on top of their wage or salary, submitting an annual tax return - (also called the ANV or “Arbeitnehmerveranlagung”) - is an obligation.
Austria has a progressive tax system, which means the more you earn, the more tax you pay. In general, nobody pays tax up to an income of €12,816. If you don't earn more than this amount, you won't have to pay tax at all.
READ ALSO: The main Austrian 'tax traps' foreigners should be aware of
Photo: Willfried Wende/Unsplash
What are the deadlines to know about?
The tax year in Austria starts on January 1st, unlike in some other countries such as the UK, where it runs from April 1st.
If you are submitting your tax return in paper format, the deadline is April 30th of the following year. So for your income in 2023, the deadline is April 30th 2024.
If you are submitting your return electronically (via FinanzOnline), the deadline is June 30th of the following year. For 2023 that is June 30th 2024.
Note that there can be different deadlines for those filing through a tax advisor.
READ ALSO: Everything you need to know about filing taxes in Austria
If you are submitting a tax return without obligation, there is the possibility of filing retroactively for up to five years. So, in 2024, you can file your tax returns for 2019 up to 2024. If you are deducting expenses, be sure to keep the relevant invoices and documents for at least seven years in case of a tax audit.
Can I get an extension?
According to the Austrian government, extensions can be granted in some circumstances.
"These deadlines may be extended in response to a justifiable request," says the authorities.
"Such a request can also be submitted via FinanzOnline under Input/Applications/Extension of deadline."
Another reason that you could qualify for a longer deadline is through your tax advisor. In this case, your tax advisor would let you know the deadlines and when they are submitting your information on behalf of you.
What happens if I submit it late without asking for an extension?
This is something you should avoid.
If a tax return is submitted late, the authorities can implement a late surcharge of up to 10 percent of the tax amount "if the delay is not justifiable", says the government.
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Every year, people who are obliged to file a tax return (Einkommensteuererklärung) in Austria for the previous tax year have to submit it to the tax authority or Finanzamt by a certain date.
Here’s an overview of the dates and rules that apply.
Who has to submit a tax return?
Anyone who lives and works in Austria - and earns over a certain amount - has to pay tax.
People who earn a salary and pensioners pay tax on their wage (Lohnsteuer), while self-employed workers pay income tax (Einkommensteuer).
For people with a wage or salary, employers will deduct a percentage of the salary based on tax brackets immediately and pay the Austrian tax authorities. If you are an employed worker and your salary is your only source of income, you don't have to file a tax return. However, if you didn't receive your wages during the whole year, or if you have certain deductions or expenses, it might be worth doing a tax return - you may receive money back.
For self-employed workers, or those who receive any other income on top of their wage or salary, submitting an annual tax return - (also called the ANV or “Arbeitnehmerveranlagung”) - is an obligation.
Austria has a progressive tax system, which means the more you earn, the more tax you pay. In general, nobody pays tax up to an income of €12,816. If you don't earn more than this amount, you won't have to pay tax at all.
READ ALSO: The main Austrian 'tax traps' foreigners should be aware of
What are the deadlines to know about?
The tax year in Austria starts on January 1st, unlike in some other countries such as the UK, where it runs from April 1st.
If you are submitting your tax return in paper format, the deadline is April 30th of the following year. So for your income in 2023, the deadline is April 30th 2024.
If you are submitting your return electronically (via FinanzOnline), the deadline is June 30th of the following year. For 2023 that is June 30th 2024.
Note that there can be different deadlines for those filing through a tax advisor.
READ ALSO: Everything you need to know about filing taxes in Austria
If you are submitting a tax return without obligation, there is the possibility of filing retroactively for up to five years. So, in 2024, you can file your tax returns for 2019 up to 2024. If you are deducting expenses, be sure to keep the relevant invoices and documents for at least seven years in case of a tax audit.
Can I get an extension?
According to the Austrian government, extensions can be granted in some circumstances.
"These deadlines may be extended in response to a justifiable request," says the authorities.
"Such a request can also be submitted via FinanzOnline under Input/Applications/Extension of deadline."
Another reason that you could qualify for a longer deadline is through your tax advisor. In this case, your tax advisor would let you know the deadlines and when they are submitting your information on behalf of you.
What happens if I submit it late without asking for an extension?
This is something you should avoid.
If a tax return is submitted late, the authorities can implement a late surcharge of up to 10 percent of the tax amount "if the delay is not justifiable", says the government.
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