Tax deductions reduce the income tax that is calculated on the taxable base, ie they do not decrease taxable income but rather reduce the tax due. Some of the tax deductions can generate refund if the taxpayer is a low earner.
The deductions are available to tax resident subject to unlimited liability to taxes in Austria (see 1.1) and non-residents who opt to be taxed on the basis of unlimited liability (see 6.5).
| Tax deduction | Amount (2025) |
| Family Bonus Plus up to 18 years | EUR 166.68 per month (BMH.gv.at) |
| Family Bonus Plus from 18 years | EUR 58.34 per month (EUR 18.34 in 2024) |
| Transportation deduction | EUR 487 per year (EUR 463 in 2024) (an increased amount of up to EUR 838 per annum may apply, EUR 798 in 2024). See also below |
| Pensioner deduction | EUR 1,002 per year (EUR 954 in 2024). Note an increased amount of EUR 1,476 in 2025, EUR 1,405 in 2024 per annum may apply |
| Single-earner or single-parent tax credit | From EUR 5,724 per year (in case of one child) |
| Support money deduction |
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Web page updated on 17 Mar 2025 15:42