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In short: The employee tax assessment is the tax return for wage earners in Austria. Voluntarily (Antragsveranlagung), you have until the end of the fifth year after the assessment year – so in 2026 you can still file back to the year 2021. If you are required to file (Pflichtveranlagung), the deadline is 30 April of the following year on paper, or 30 June electronically via FinanzOnline. If you file nothing by the end of June, you may, under certain conditions, receive an automatic (antragslose) assessment. As of 2026; when in doubt, check the official source.

Filing taxes in Austria: understanding the employee tax assessment

Kontoo editorial team · Updated 06/24/2026

For most employees and pensioners in Austria, the “tax return“ means the employee tax assessment (Arbeitnehmerveranlagung, ANV; informally the “wage tax adjustment“). It can refund overpaid wage tax. This chapter explains, in neutral terms, how the process works, which deadlines apply and what you can claim. It is an introduction, not tax advice. Volatile figures are rounded or given as a range – as of 2026; when in doubt, check the official source.

Gather last year’s records: work-related expenses (e.g. training, work tools), special expenses, extraordinary burdens and possible tax credits (such as the commuter allowance or the Familienbonus Plus).
Sign in to FinanzOnline (finanzonline.bmf.gv.at) – the free, official tax-office portal. Alternatively, you can submit the paper form L1.
Complete the assessment for the year you want and enter your deductible items. Many special expenses (e.g. donations, church contributions) are already transmitted automatically.
Submit the return electronically and wait for the assessment notice. Any refund is paid to the bank account on file.

What matters

The employee tax assessment (Arbeitnehmerveranlagung, ANV) is the Austrian way to reclaim overpaid wage tax or to settle any amount owed. It applies to everyone who receives wages or a pension. The central, free access point is FinanzOnline (finanzonline.bmf.gv.at), the official portal of the Federal Ministry of Finance; form L1 is also available on paper. There are three routes. First, the voluntary assessment: it often pays off if you had work-related expenses, special expenses or extraordinary burdens, or if you were not employed for the full year. For this you have until the end of the fifth year after the assessment period – in 2026 that means the years 2021 to 2025. Second, the mandatory assessment: it is required, for example, with two simultaneous employments, with non-wage-taxed side income above about 730 euros, or if your taxable income exceeds the annual assessment threshold (around 14,500 euros for 2025). Here the deadline is 30 April (paper) or 30 June (electronic) of the following year. Third, the automatic (antragslose) assessment: if you file nothing by the end of June of the following year and you have only wage-taxable income, the tax office checks on its own whether you are owed a refund of at least about 5 euros – provided no additional deductible items are expected. Low-income pensioners can likewise recover part of their social security contributions this way (up to about 723 euros in the 2026 assessment). Important: nothing can be paid out without bank details on file, and refunds are offset against any outstanding tax debt. As of 2026; when in doubt, check the official source.

ExampleExample (simplified, rounded): last year you had 800 euros in work-related expenses (e.g. training and professional literature) plus 300 euros in deductible special expenses that were not transmitted automatically. These 1,100 euros reduce your taxable income. At a marginal tax rate of 40 percent, that roughly yields a refund of about 1,100 × 40% = 440 euros. The exact amount depends on your personal tax rate and income – the non-binding advance calculation in FinanzOnline shows the concrete figure. As of 2026; when in doubt, check the official source.

Estimate your likely refund in advance without obligation and plan it into your Kontoo budget as an irregular income item, rather than treating it as a surprise. File the actual claim through the official FinanzOnline portal.

In depth

What you can deduct

Typical items are work-related expenses (job-related costs such as training, professional literature, work tools), special expenses (e.g. donations, church contributions – much of which is transmitted automatically), extraordinary burdens (such as illness- or disability-related costs), and tax credits like the commuter allowance or the Familienbonus Plus. Which items count in your case depends on your situation.

Automatic does not always mean optimal

The automatic assessment is convenient, but it only reflects what the tax office already knows. If you had higher work-related expenses or extraordinary burdens, filing your own return often yields more. You can also replace an automatic assessment with your own return afterwards, as long as the five-year period is still running. As of 2026; when in doubt, check the official source.

Checklist

Records for last year gathered (work-related expenses, special expenses, extraordinary burdens, tax credits)
FinanzOnline access set up or paper form L1 ready
Current bank details on file with the tax office
Deadline in mind: 5 years for voluntary filing, 30 April / 30 June if mandatory

Common myths

Myth: Filing a tax return is not worth it for employees.

Reality: Often the opposite is true: mid-year job changes, fluctuating income, the commuter allowance, the Familienbonus Plus or work-related expenses frequently lead to a refund. A non-binding advance calculation in FinanzOnline quickly shows whether the effort pays off.

Myth: If I do nothing, I lose my money.

Reality: Not necessarily. With purely wage-taxable income, the tax office checks automatically after 30 June (automatic assessment) whether you are owed a refund. Even so, filing your own return can be worthwhile, because there you can claim additional deductible items the office does not know about.

Frequently asked questions

By when can I file the employee tax assessment?

Voluntarily you have five years: in 2026 you can still file the years 2021 to 2025. For a mandatory assessment the deadline is 30 April (paper form L1) or 30 June (electronically via FinanzOnline) of the following year. As of 2026; when in doubt, check the official source.

What is the automatic (antragslose) assessment?

If you file no assessment by the end of June of the following year, the tax office automatically checks whether you are owed a refund. Conditions include: only wage-taxable income, a refund of at least about 5 euros, and no additional deductible items expected. The first time, you receive an information letter asking you to confirm your bank details. As of 2026; when in doubt, check the official source.

Do I even have to file?

Filing is mandatory, for example, with two or more simultaneous wage-taxable incomes, with non-wage-taxed income above about 730 euros, or if your taxable income exceeds the assessment threshold (around 14,500 euros for 2025). Many people, however, file voluntarily because it results in a refund. As of 2026; when in doubt, check the official source.

All lessons · Glossary · Editorial · Kontoo does the math and explains – this is general education, not tax, legal or financial advice.

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