Austrian resident individuals are subject to national federal income tax. There are no local income taxes. Any individual having a domicile or permanent abode available in Austria is deemed to be an Austrian resident. Exemptions apply to Austrian resident vacation homes which are not used for more than two months per year. Resident taxpayers are taxable on their worldwide income, whether received in cash or in kind. The individual income tax law contains an exhaustive list of categories of taxable income. Income not falling under any of these categories is not taxable. For individuals these categories are:
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