{"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\/nl\/einkommensteuer-lohnsteuer-2027\/","title":{"rendered":"Inflatieaanpassing in 2027"},"content":{"rendered":"

Onlangs is de inflatieaanpassingsverordening 2027 gepubliceerd in het Bundesgesetzblatt. Hierin zijn de voor 2027 relevante aanpassingen vastgelegd voor de verschillende inkomstenbelastingstappen en voor verschillende belastingrelevantie-elementen.<\/p>\n\n\n\n

Inkomstenbelasting: nieuwe tariefniveaus voor 2027<\/h4>\n\n\n\n

Uit de verordening vloeien nieuwe tariefgrenzen voor de inkomstenbelasting voor het kalenderjaar 2027 voort.<\/p>\n\n\n\n

Inkomenscomponenten (jaarlijks)<\/th>Belastingtarief<\/th><\/tr><\/thead>
tot EUR 13.846,00,00<\/td>0 %<\/td><\/tr>
tussen EUR 13.846,00 en EUR 22.491,00<\/td>20 %<\/td><\/tr>
tussen EUR 22.491,00 en EUR 37.285,00<\/td>30 %<\/td><\/tr>
tussen EUR 37.285,00 en EUR 71.960,00<\/td>40 %<\/td><\/tr>
tussen EUR 71.960,00 en EUR 107.236,00<\/td>48 %<\/td><\/tr>
tussen EUR 107.236,00 en EUR 1 miljoen.<\/td>50 %<\/td><\/tr>
meer dan EUR 1 miljoen.<\/td>55 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Afschrijvingen 2027<\/h4>\n\n\n\n

Beginnend met het nieuwe jaar worden ook meerdere stortingsbedragen aangepast.<\/p>\n\n\n\n

Het individuele uitkeringstarief AVAB of het individuele uitkeringstarief AEAB<\/strong> (jaarlijks)<\/p>\n\n\n\n

    \n
  • bij een kind: EUR 626,00<\/li>\n\n\n\n
  • bij twee kinderen: EUR 847,00<\/li>\n\n\n\n
  • Voor elk volgend kind extra: EUR 280,00<\/li>\n<\/ul>\n\n\n\n

    De toevoegingsgrenswaarde voor de AVAB bij partnersinkomsten bedraagt vanaf 2027 EUR 7.579,00.<\/p>\n\n\n\n

    Verkeersafvoerrekening <\/strong>(jaarlijks)<\/p>\n\n\n\n

      \n
    • Verkeersboete: EUR 508,00<\/li>\n\n\n\n
    • Verhoogde verkeersheffing: EUR 873,00 met inbegrip van een maximum van EUR 15.411,00 tot EUR 16.420,00<\/li>\n\n\n\n
    • Toeslag voor verkeersopstoppingen of verhoogde verkeersopstoppingen: EUR 823,00 met inbegrip van een inleidingslimiet van EUR 20.209,00 tot EUR 30.945,00<\/li>\n<\/ul>\n\n\n\n

      Pensioenuitkering<\/strong> (jaarlijks)<\/p>\n\n\n\n

        \n
      • Pensioenafschrijvingsom: EUR 1.044,00 met inachtneming van een maximum van EUR 22.104,00 tot EUR 32.208,00<\/li>\n\n\n\n
      • Verhoogde pensioenverhoging: EUR 1.537,00 met plafond van EUR 25.174,00 tot EUR 32.208,00<\/li>\n<\/ul>\n\n\n\n

        Belastingtarief voor lonen 2027<\/h4>\n\n\n\n

        Omdat de loonbelasting afkomstig is van de tarieven van de inkomstenbelasting, worden de loonstagemarges voor 2027 ook aangepast. Om de duidelijkheid te waarborgen, geven we deze keer de bedragen voor de Family Bonus Plus apart weer.<\/p>\n\n\n\n

        \"Lohnsteuertabelle
        Belastingtarief voor 2027<\/figcaption><\/figure>\n\n\n\n
        \"Tabelle
        Tabel Familiebonus Plus voor 2027<\/figcaption><\/figure>\n\n\n\n

        Gemaakt: 30.09.2026
        Bron: Gespecialiseerde publicaties van Kraft & Kronberger
        Foto: 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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Die Betr\u00e4ge sind nun fixiert.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-salzburg.at\/nl\/einkommensteuer-lohnsteuer-2027\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Salzburg GmbH\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MooreSalzburg\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-30T07:49:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-30T07:49:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/09\/2610_Lohnsteuertabellen_pexels-gustavo-fring-6285171.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ingrid Reitinger\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ingrid Reitinger\" \/>\n\t<meta name=\"twitter:label2\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/einkommensteuer-lohnsteuer-2027\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/einkommensteuer-lohnsteuer-2027\\\/\"},\"author\":{\"name\":\"Ingrid Reitinger\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#\\\/schema\\\/person\\\/0f57dc6f4cb19ab09633594fdaa61f58\"},\"headline\":\"Inflationsanpassung 2027\",\"datePublished\":\"2026-09-30T07:49:22+00:00\",\"dateModified\":\"2026-09-30T07:49:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/einkommensteuer-lohnsteuer-2027\\\/\"},\"wordCount\":221,\"publisher\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/einkommensteuer-lohnsteuer-2027\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/09\\\/2610_Lohnsteuertabellen_pexels-gustavo-fring-6285171.jpg\",\"articleSection\":[\"News\",\"Personalverrechnung\",\"Steuerberatung\"],\"inLanguage\":\"nl-NL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/einkommensteuer-lohnsteuer-2027\\\/\",\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/einkommensteuer-lohnsteuer-2027\\\/\",\"name\":\"Inflationsanpassung 2027 | Moore Salzburg GmbH | Tarife Einkommensteuer & Lohnsteuer\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/einkommensteuer-lohnsteuer-2027\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/einkommensteuer-lohnsteuer-2027\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/09\\\/2610_Lohnsteuertabellen_pexels-gustavo-fring-6285171.jpg\",\"datePublished\":\"2026-09-30T07:49:22+00:00\",\"dateModified\":\"2026-09-30T07:49:23+00:00\",\"description\":\"Die neuen Tarife der Einkommensteuer und Lohnsteuer f\u00fcr 2027 h\u00e4ngen von der Inflationsanpassung ab. 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