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Soon I will be working as a postdoctoral researcher in Vienna for 4 months. I will be paid in the form of daily allowance (remuneration), 75 euros per day. According to the contract, I am "expected to undertake the payment of any taxation of the remuneration received" on my own behalf.

Is there really any tax for such remuneration? How much is it? And how should I pay it?

  • Well, it’s income, isn’t it, of about €6.400 if it is paid per working day. You could just call the Austrian Finanzamt and ask them. Most likely they will want you to do your tax return for the year, which you would have to submit some time in 2021. The amount of tax paid would depend on your other income. – gnasher729 Jan 25 at 14:31
  • Is this your only income? Are you being paid, either as salary or as a research grant, by any organization outside Austria? – DJClayworth Jan 25 at 19:54
  • @DJClayworth I don't have any other income. This is paid to me by an organization inside Austria. – Sasan Jan 26 at 14:46
  • @gnasher729 You mean 6400 per months? Monthly payment is way less than that. It is 2250 per month. I don't have any other income. And I will be there in Austria only for 4 months. – Sasan Jan 26 at 14:49
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It depends, the rules with regards to allowances and travel allowances etc can be found here and I suggest you read carefully if you qualify.

Austra allowance TAX info

On the same pages you can furthermore read about a 30% tax discount for scientific work for which you do seem to qualify, but best is simply to call them and ask since tax law can be very complicated and subject to rulings that are hard to understand without professional help.

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  • Thanks but the question is about Austria not Australia. – Sasan Jan 27 at 22:04
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I don't know Austrian rules specifically, but normally it depends on whether the allowance is payment to you for doing the work (i.e. income) or repayment for expenses.

For example, if a company sends an employee to another country for a few months, they will continue to pay their salary, but they may also make payments to cover expenses that the employee would not otherwise have had (hotel bills, extra meals, car rental etc.). The general principle is that the salary will be taxed, but the expenses are not (because they are not money going to the benefit of the employee, but are for things the company should be paying for to enable him to do his job).

If your allowance is intended to by used by you for extra expenses due to your stay in Austria, then it is probably not taxable. If it is payment to you for work you are doing then it probably is taxable. 75 Euros per day is a very low salary for a post-doctoral researcher, so I'm guessing it's the first. A key question might be "would you get this money if you were doing the same work in your home country?" If so, it's salary. If not it's probably expenses.

In any case you should consult a tax professional to get this cleared up definitively.

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