{"id":1275,"date":"2026-09-30T09:49:22","date_gmt":"2026-09-30T07:49:22","guid":{"rendered":"https:\/\/www.moore-salzburg.at\/?p=1275"},"modified":"2026-09-30T09:49:23","modified_gmt":"2026-09-30T07:49:23","slug":"einkommensteuer-lohnsteuer-2027","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/en\/einkommensteuer-lohnsteuer-2027\/","title":{"rendered":"Inflation adjustment 2027"},"content":{"rendered":"

Recently, the Inflation Adjustment Ordinance 2027 was published in the Federal Law Gazette. This establishes the adjustments for 2027 at the various income tax levels as well as for several tax-relevant amounts.<\/p>\n\n\n\n

Income tax: new tariff levels for 2027<\/h4>\n\n\n\n

The regulations result in new tariff limits for the 2027 calendar year for income tax.<\/p>\n\n\n\n

Income components (annual)<\/th>Tax rate<\/th><\/tr><\/thead>
up to EUR 13,846.00,00<\/td>0 %<\/td><\/tr>
between EUR 13,846.00 and EUR 22,491.00<\/td>20 %<\/td><\/tr>
between EUR 22,491.00 and EUR 37,285.00<\/td>30 %<\/td><\/tr>
between EUR 37,285.00 and EUR 71,960.00<\/td>40 %<\/td><\/tr>
between EUR 71,960.00 and EUR 107,236.00<\/td>48 %<\/td><\/tr>
between EUR 107,236.00 and EUR 1 million.<\/td>50 %<\/td><\/tr>
over EUR 1 million.<\/td>55 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Withdrawal amounts 2027<\/h4>\n\n\n\n

With the start of the year, several withholding amounts will also be adjusted.<\/p>\n\n\n\n

Single parent deduction amount AVAB or single parent allowance AEAB<\/strong> (annually)<\/p>\n\n\n\n

    \n
  • for one child: EUR 626.00<\/li>\n\n\n\n
  • for two children: EUR 847.00<\/li>\n\n\n\n
  • for each additional child: EUR 280.00<\/li>\n<\/ul>\n\n\n\n

    The additional earnings limit for the AVAB on partner income will be EUR 7,579.00 from 2027 onwards.<\/p>\n\n\n\n

    Traffic settlement amount <\/strong>(annually)<\/p>\n\n\n\n

      \n
    • Traffic fine: EUR 508.00<\/li>\n\n\n\n
    • increased traffic deposit amount: EUR 873.00 with attachment limits of EUR 15,411.00 to EUR 16,420.00<\/li>\n\n\n\n
    • Additional fee for traffic congestion surcharge or increased traffic congestion surcharge: EUR 823.00 with attachment limits of EUR 20,209.00 to EUR 30,945.00<\/li>\n<\/ul>\n\n\n\n

      Pensioner deduction amount<\/strong> (annually)<\/p>\n\n\n\n

        \n
      • Pensioner withdrawal amount: EUR 1,044.00 with withdrawal limits of EUR 22,104.00 to EUR 32,208.00<\/li>\n\n\n\n
      • Increased pension deduction amount: EUR 1,537.00 with caps of EUR 25,174.00 to EUR 32,208.00<\/li>\n<\/ul>\n\n\n\n

        Wage tax table 2027<\/h4>\n\n\n\n

        Since the wage tax is derived from the income tax rate, the wage levels are also adjusted accordingly for 2027. For the sake of clarity, we present the amounts for the Family Bonus Plus separately this time.<\/p>\n\n\n\n

        \"Lohnsteuertabelle
        Wage tax table for 2027<\/figcaption><\/figure>\n\n\n\n
        \"Tabelle
        Table Family Bonus Plus for 2027<\/figcaption><\/figure>\n\n\n\n

        Created: 30.09.2026
        Source: Kraft & Kronberger specialised publications
        Photo: Gustavo Fring<\/sup><\/p>\n\n\n\n

        <\/p>","protected":false},"excerpt":{"rendered":"

        Mit der Inflationsanpassungsverordnung stehen die f\u00fcr 2027 ma\u00dfgeblichen Anpassungen bei den Einkommensteuerstufen sowie bei mehreren steuerlich relevanten Betr\u00e4gen fest.<\/p>","protected":false},"author":10,"featured_media":1274,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,19,16],"tags":[],"location":[],"class_list":["post-1275","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-personalverrechnung","category-steuerberatung"],"acf":[],"yoast_head":"\nInflationsanpassung 2027 | Moore Salzburg GmbH | Tarife Einkommensteuer & Lohnsteuer<\/title>\n<meta name=\"description\" content=\"Die neuen Tarife der Einkommensteuer und Lohnsteuer f\u00fcr 2027 h\u00e4ngen von der Inflationsanpassung ab. 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