Finances

Tax  number

You must register with the tax office within one month of starting work in Austria and apply for a tax ID number if you work as a sex worker. You can apply for the application for a tax ID number using Form Verf. 24.

Please note that the tax office will only issue a tax number if it expects your annual income to exceed the tax threshold I (for exclusively self-employed persons) or II (for additional income).

IMPORTANT: When you submit the form to the tax office, stamp it. Ask for a copy of the stamped form. Your application has only been recorded when you receive this stamp. You should show this copy if you are ever checked by the financial police.

Tax thresholds I

If you work exclusively as a self-employed sex worker, you will have to pay tax in Austria if your annual income exceeds € 13.308 (as of 2025). This amount is adjusted annually. You can find the current values in the tax book, which is available from the tax office or online.

Your income is made up of:

Earnings from sexual services
– (minus) SVS contributions (social insurance)
– (minus) other profession-specific expenses (e.g. clothing, travel expenses, condoms)
= income (profit)
– (minus) special expenses (e.g. donations, tax consultancy costs)
– (minus) extraordinary expenses (e.g. medical expenses)
– (minus) child allowance
= income

This gives you an annual income that must be less than € 13.308 in order for you not to be liable for tax.

Tax thresholds II

If you work both as a self-employed person and as an employee and your income from self-employment (e.g. sex work) is more than € 730 and, at the same time, total annual income is more than € 13.308 (as of 2025), you are liable for tax.

The amount from which tax liability arises is adjusted annually. If you work exclusively as a self-employed person, you must pay taxes in Austria from an annual income of € 13.308 (as of 2025). This amount is adjusted annually. The current values can be found in the tax book, which is available from the tax office or online.

Earnings from self-employment (e.g. sexual services) more than €730 and at the same time
total annual income (self-employment + employment) more than 13.308 euros
= income
– (minus) special expenses (e.g. donations, tax consultancy fees)
– (minus) extraordinary expenses (e.g. medical expenses)
– (minus) child allowance
= income

This shows that your annual income is more than € 13.308 and that you are therefore liable for tax.

Be sure to seek advice! We will help you.

As a rule, sales tax (VAT) must be paid for sexual services. This is also referred to as ‘value added tax’. The self-employed person collects the sales tax from the customer and must subsequently pay it to the tax office.

If your annual turnover from self-employment is less than € 40,000 (with deductions), you are exempt from collecting VAT.

Find out about this before you apply for your tax number! If you are not sure, please contact our advice centre.

After one year, you must file an income tax return with the tax office. The deadline for doing so is 30 April of the following year if you submit the declaration in paper form, and 30 June if you submit it online.

If you do not file an income tax return or if the declaration for the tax office is ‘unbelievable’, the tax office can estimate your income. This can lead to high tax demands and possibly to criminal proceedings for tax evasion.

If you need assistance in preparing your income tax return, contact a tax consultancy. Be sure to inquire in advance how much it will cost. The costs for a tax advisor can be taken into account in the assessment.

If the brothel operator pays the income tax (advance payment), be sure to ask for a copy of the payment order or online banking. Your tax number under which the payments were made must be clearly marked on this document.

Duty to issue a receipt

If you work in a brothel, you are obliged to issue each customer with a receipt for the fee paid in cash, regardless of how much you earn. Always keep a copy of the receipt as evidence for the tax office or tax authorities.

Obligation to use a cash register

If your annual turnover exceeds €15,000 and your cash turnover amounts to more than €7,500, you are obliged to use a cash register to document your cash receipts. You must record all fees paid in cash in the cash register and print out the corresponding receipt for each customer.

You are obliged to prove your income by providing a statement of income and expenditures. Keep all copies (duplicates) of the receipts that you issue to your customers and archive them for seven years.

You must also keep all original receipts and invoices for professional expenses, including, for example, rent for a workroom, contributions to the Chamber of Commerce, condoms, examination costs and payments to the SVS. Brothel operators are also obliged to issue you with receipts for costs settled in cash. You must also keep these documents for seven years.

If you cannot or do not want to collect receipts and invoices for your expenses, you can calculate your business expenses at a flat rate of 20% of your annual income. In addition, you can deduct the social security contributions you have paid. The difference is your taxable income.

If your working conditions correspond to an employment relationship (e.g. if you are required to work certain hours), the brothel operator is responsible for your tax payments. In this case, the brothel operator must forward your tax payments (payroll tax) to the tax office, but only for the duration of your employment at that brothel.

If you are exclusively in dependent employment, you can apply for an employee tax assessment. In this case, the income submitted by your employer (payslip) is automatically taken into account. You can claim expenses in the same way as for self-employment.