Steuer einfach
For Austria: simplified explanations and calculations for orientation – not tax advice.

Tax return and starting a business in Austria – simply explained.

Free for the self-employed in Austria: the process, the key questions and every term explained simply. With the personal check you see exactly the fields and steps that apply to you – with your own numbers, a fill-in sheet, a savings plan and deadline reminders.

Everything in one place instead of many different websites: starting up, running figures, deadlines and tax return.

Your data stays stored with you – no account, no cloud.

Read the free guide Personal check – sign up now

How the tax return works in Austria

The general process for sole traders – free and the same for everyone.

  1. Collect receipts for the whole year

    All invoices to clients, all invoices you paid, plus bank statements. What counts is the year in which the money actually moved.

  2. Find out if you are a

    What matters is your per year. If it's no more than €55,000 gross, you usually count as a . This decides whether you write amounts with or without VAT.

  3. Assign your totals to the fields

    Your receipts and business expenses go into specific fields () of the E1a-K. The personal check shows which fields apply to you and what exactly goes in them.

  4. Log in to FinanzOnline

    On finanzonline.bmf.gv.at with ID Austria. Under „Erklärungen“ choose the E1 and, as an attachment, the E1a-K – it fits if your business receipts, excluding sales of assets, are at most €55,000 (net system) or €66,000 (gross system). Otherwise use the longer E1a.

  5. Submit by 30 June

    Filing online, you have until 30 June of the following year; on paper until 30 April. With a tax advisor, usually longer.

  6. Check the assessment and put money aside

    After you submit, you receive the with a back payment or refund. SVS then recalculates too – put money aside in good time.

Bonus for foundersJust starting out? The steps to set up your business in AustriaWhere to register and by when – in 7 steps. Already have a business? You can skip this.

For sole traders in Austria, without a GmbH. The order works for most people; depending on your industry, something may be added. Liberal professions with their own chamber (e.g. doctors, lawyers) have their own rules – they are not covered here.

  1. Clarify: trade licence (Gewerbe) or “new self-employed”?

    Do you need a trade licence (Gewerbeberechtigung) for your work – for example for retail, crafts or many services? Then the steps marked “With a trade licence” apply to you. If you are self-employed without a trade licence, for example as a lecturer, artist or journalist, you count as “Neue Selbständige” (new self-employed) – then the steps marked “Without a trade licence” apply.

    Where: WKO Gründerservice – free adviceDeadline: before you start

    WKO Gründerservice

  2. Get advice and save fees (NeuFö)

    After an advice session, the form NeuFö 2 is confirmed for you. With it you pay no fees and administrative charges caused directly by setting up – and if you hire staff, lower payroll costs for a while. Present the form in good time wherever fees would otherwise apply.

    Where: With a trade licence: WKO Gründerservice · Without: SVSDeadline: ideally before registering

    WKO: NeuFöSVS

5 more steps in the personal check

  1. Register your trade (Gewerbeanmeldung)
  2. Register with social insurance (SVS)
  3. Tell the tax office you have started
  4. Sort out VAT: or not?
  5. From day one: records, till, staff

With the subscription you get every step as a checklist to tick off – only those that apply to you, with your personal deadlines.

Go to the personal check

The following year comes your first income tax return – the process is described above.

Sources: USP, WKO Gründerservice, SVS and BMF, last checked in October 2026. For guidance only – if in doubt, the Gründerservice helps free of charge.

Free calculator

How much tax and SVS will you owe?

For the self-employed in Austria: enter your expected annual profit and instantly see roughly how much income tax and SVS contributions to expect.

€
Income minus expenses, before deducting SVS contributions.

Common questions

Do I have to file a tax return at all?
As a self-employed person, usually yes – especially if your income is above the tax-free threshold, or if you earn more than €730 a year on top of a salary. And always if the tax office asks you to.
As a small business, do I also need a VAT return?
No. Up to €55,000 turnover you don't need a VAT return unless the tax office asks for one.
Do I have to send receipts?
No. You only send the totals per field. Keep the receipts for at least 7 years in case the tax office asks.
When is the deadline – and what if I can't make it?
Online by 30 June, on paper by 30 April of the following year. If time is short, you can ask the tax office for an extension. With a tax advisor, longer deadlines usually apply.
What happens after I submit?
You receive a : either a back payment or a refund. At the same time the tax office sets your for the coming quarters. SVS receives your figures automatically and recalculates its contributions.
What if I made a mistake?
You can appeal against the assessment within one month – directly in FinanzOnline. If you notice the mistake later, contact the tax office; there is often still a way to correct it.
I made a loss – do I still have to file?
Yes, and it can even pay off: a loss can be offset against other income in the same year, such as a salary.
I also use my phone or car privately – what now?
Only the business share counts as a business expense. Estimate it in a way you can explain, e.g. 60% for the phone, and note how you got there.
Church contributions and donations – where do I enter them?
Usually nowhere: the church and eligible organisations report them to the tax office automatically.
I don't have ID Austria – what now?
You can apply for ID Austria at a registration office, such as the district authority (Bezirkshauptmannschaft) or the municipal office (Magistrat). Or you file on paper – then the deadline is 30 April.
Do I need a tax advisor?
It isn't mandatory. In simple cases you can file yourself. For the topics below, a tax advisor makes sense.

When to ask a tax advisor

  • You sell or close your business.
  • You have income from abroad.
  • You also rent out property or have capital income in the business.
  • You want to use the investment-related profit allowance (investitionsbedingter Gewinnfreibetrag).
  • You work through a partnership or company (OG, KG, GmbH).
  • You want to change how you work out your profit.

Dates to know

The of is due on the 15th, on the last day of the month – both quarterly. If a tax office date falls on a weekend or public holiday, the next working day applies; the dates below are already adjusted.

Every year there are also 30 June for the income tax return via FinanzOnline (30 April on paper) and 30 September – until then you can apply to lower your for the current year.

The words in this guide

Each word here has exactly one meaning. Tap an underlined word to see its explanation.

How the terms connect

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TurnoverUmsatz
The total of all invoices to your clients in a year. Matters for the small-business limit.
ReceiptsEinnahmen
The money that actually reached you during a year – into your account or in cash. In the form they are called Betriebseinnahmen.
Business expensesBetriebsausgaben
Everything you paid for your business during a year. What counts is the day of payment.
ProfitGewinn
Receipts minus business expenses.
AllowanceFreibetrag
A part of your profit that isn't taxed. The basic allowance is 15% of the first €33,000 of profit.
Taxable incomesteuerpflichtiges Einkommen
What's left after deducting allowances. Income tax is calculated on this.
Income taxEinkommensteuer
The tax on your taxable income. It rises in steps from 0% to 55%.
SVS contributionsSVS-Beiträge
Your contributions to the social insurance for the self-employed (SVS): pension, health insurance, accident insurance and self-employment provision.
Flat ratePauschale
A fixed amount or percentage deducted instead of actual costs. You don't need individual receipts for it.
Small businessKleinunternehmer
If your turnover is at most €55,000 a year (gross), you don't have to charge VAT.
Field numberKennzahl
The four-digit number of a field in the form, e.g. 9040.
Advance paymentVorauszahlung
Tax for the current year that the tax office asks for in advance, every quarter.
Tax assessmentBescheid
The tax office's letter with the result of your tax return.