E 1 (2025): Austrian Income Tax Return Online

What is E 1 (2025) — income tax return?

Employees whose only income is a salary usually file the simpler employee tax assessment (L 1). Everyone else files the Einkommensteuererklärung on form E 1. That includes the self-employed, traders, farmers, landlords, people who sold land, and anyone with income that wasn't taxed at source. The form is published by the Federal Ministry of Finance (Bundesministerium für Finanzen, BMF). The edition covered here is E 1-PDF-2025, Version vom 22.10.2025, for the 2025 tax year. It is nine pages long and follows the order of the Income Tax Act.

The E 1 is the summary. The details go on supplements: E 1a / E 1a-K for a business, E 1b for each rented property, E 1c for agricultural flat rates, E 1kv for capital income, E 11 for partnerships, and L 1ab, L 1d, L 1k, L 1k-bF and L 1i for burdens, special expenses, children and foreign income. On the E 1 you give your details and partner, claim family credits and the normal-rates options, carry over business results in three columns, and declare business capital and land gains at special rates with the taxes to credit. It also covers employment income and work expenses, rental results, private land sales, other income, special cases, foreign income, losses carried forward and an exemption notice.

FileIt takes you through all 27 parts in English, with the German wording and every Kennzahl alongside, and only shows the parts you switch on. It prints your amounts into the BMF's own PDF in the form's format (1.234,56) and works out the totals 310, 320, 330 and 370 and the land-sale balances the same way the form's own script does. Your name and date of birth can be pre-filled from your People records, and the finished return is saved in your vault. FileIt doesn't file anything for you. You sign the E 1 by hand and post it with the supplements, or you enter the same figures in FinanzOnline.

Who files it: The self-employed, business owners, farmers, landlords and others with more than wage income
Tax year: 2025
Sent to: Finanzamt Österreich, Postfach 260, 1000 Wien (or the Finanzamt für Großbetriebe), or FinanzOnline
Supplements: E 1a / E 1a-K, E 1b, E 1c, E 1kv, E 11, L 1ab, L 1d, L 1k, L 1k-bF, L 1i as needed
Signatures: You sign and date it by hand on page 9
Edition: E 1-PDF-2025, Version vom 22.10.2025
Pages: 9

Who needs to fill out E 1 (2025) — income tax return?

Self-employed people and freelancers, such as doctors, lawyers, artists and consultants (part 10).
Sole traders and partners in a business (part 11), and farmers and foresters (part 9).
Landlords, with one supplement E 1b per property carried into part 17.
People who sold private land or buildings and want to use the assessment option, or whose sale wasn't settled by the real estate gains tax.
Employees and pensioners with other income too, such as rental or business income, above the limits for the L 1.
People with foreign income, losses carried forward, or a special case such as relocation relief.

When to use E 1 (2025) — income tax return

For the 2025 tax year, once you have the results from your accounts and supplements.
On paper when you don't use FinanzOnline. The form says the same return can be filed online at any time.
When you need to claim the sole earner's or single parent's credit, the Kindermehrbetrag or the Mehrkindzuschlag alongside business or rental income.
When you want to opt for taxation at your normal rates for capital income, land gains or § 107 income (part 7).

What you need before you start

Your tax number, social security number (or date of birth), name, address and marital status on 31 December 2025.
Your partner's name and social security number or date of birth, if you have a partner.
The results from each supplement: E 1a / E 1a-K, E 1c, E 11 for business income and E 1b for each property.
Any spreading of income over 3 or 5 years, and capital income or land gains at special rates with the KESt, ImmoESt and foreign tax on them.
For employment income: the number of employers or pension payers, the commuter allowance and your work expenses.
Details of private land sales, other income such as annuities or speculative gains, and any foreign income.
Open losses from earlier years, and the supplements for children, special expenses and extraordinary burdens.

What’s on E 1 (2025) — income tax return

The 2025 edition has 9 pages. FileIt asks for it in 17 parts, and it is signed by Taxpayer (steuerpflichtige*r):

Tax office and your details (Finanzamt, Steuernummer, Name)Taxpayer (steuerpflichtige*r)
1. More about you (Weitere Angaben zur Person)Taxpayer (steuerpflichtige*r)
2. Your current address (Derzeitige Wohnanschrift)Taxpayer (steuerpflichtige*r)
3. Your partner (Partner*in)Taxpayer (steuerpflichtige*r)
4.–7. Credits and options (Absetzbeträge, Mehrkindzuschlag, Regelbesteuerungsoption)Taxpayer (steuerpflichtige*r)
9.–11. Business income (Betriebliche Einkünfte): agriculture and forestry, self-employment, trade or businessTaxpayer (steuerpflichtige*r)
Business income at special rates and creditable taxes (Besondere Steuersätze, anzurechnende Steuer)Taxpayer (steuerpflichtige*r)
12. Loss restrictions (Wartetastenregelungen, § 2 (2a) and § 23a)Taxpayer (steuerpflichtige*r)
13.–15. Employment income, commuter allowance, work expenses (Nichtselbständige Arbeit, Pendlerpauschale, Werbungskosten)Taxpayer (steuerpflichtige*r)
17. Income from letting and leasing (Einkünfte aus Vermietung und Verpachtung)Taxpayer (steuerpflichtige*r)
18. Income from private land sales (Einkünfte aus privaten Grundstücksveräußerungen)Taxpayer (steuerpflichtige*r)
19.–21. Other income, recapture, total (Sonstige Einkünfte, Nachversteuerung, Gesamtbetrag)Taxpayer (steuerpflichtige*r)
22. Rate reliefs and special cases (Tarifbegünstigungen, Sonderfälle)Taxpayer (steuerpflichtige*r)
23. Foreign income (Ausländische Einkünfte)Taxpayer (steuerpflichtige*r)
24.–26. Loss carry-forward, extraordinary burdens, victim's card (Verlustabzug, Opferausweis)Taxpayer (steuerpflichtige*r)
27. Exemption notice (Freibetragsbescheid)Taxpayer (steuerpflichtige*r)
Declaration and signature (Richtigkeits- und Vollständigkeitserklärung)Taxpayer (steuerpflichtige*r)

How to fill out E 1 (2025) — income tax return, step by step

1 Your details, 1-3

Tick the tax office and give your tax number, social security number (or date of birth), name, sex, marital status and the date it began. Then your current address, and your partner's details if you have one. The heavily framed boxes must always be filled in.

2 Credits and options, 4-8

Claim the sole earner's or single parent's credit, the number of children with family allowance, the child supplement (Kindermehrbetrag), the increased pensioner's credit and the Mehrkindzuschlag for 2026. Part 7 holds the options to tax capital income, land gains or § 107 income at your normal rates. Part 8, unlimited tax liability, is on supplement L 1i.

3 Business income, 9-11

Three columns: agriculture and forestry, self-employment, and trade or business. Carry your results from E 1a / E 1a-K / E 1c and E 11, then any income spread over 3 or 5 years, instalments from another year, and capital income or land gains under the option. FileIt adds each column into 310, 320 and 330. Below come business capital income and land gains at special rates, the taxes to credit, and the loss restrictions in part 12.

4 Employment, 13-15

The number of Austrian employers and pension payers (0 if none), tax-free income under international agreements, the commuter allowance and commuter euro, and your work expenses: union fees, telework furniture, equipment, literature, travel, training, trips home, double household, home office and occupational lump sums.

5 Rental and land sales, 17-18

The results of your E 1b and E 11 supplements, sales of rent claims, § 107 income and other rental income, added into 370. You can also deduct a fifteenth of a land-sale loss or offset 60% of it. Part 18 covers private land sales at 30% or 25%, the ImmoESt and special advance payments already made, and sales against an annuity.

6 Other income and special cases, 19-23

Annuities, speculative gains, services and fees for public functions, the recapture of foreign losses, half-rate income and the other special cases in part 22, then your country of residence and any foreign income or losses in part 23.

7 Losses, exemption notice and signature, 24-27

Give open losses carried forward (462), tick the victim's card if it applies, and ask for an exemption notice or a lower annual exemption amount if you want one. Add your tax representative, date the form on page 9 and sign it by hand.

Common mistakes to avoid

Filing the E 1 without its supplements. Business results, rental properties and capital income need their own supplements, and the E 1 only carries the totals.
Mixing up the signs. Rows the form marks with a minus are amounts to deduct. Results that are losses need a minus sign.
Entering church contributions, donations or the eco special-expense lump sum. The form says these are reported automatically.
Leaving the number of employers empty. Enter 0 if there were none.
Filling in Kennzahl 151 when you declare that the income spreading ends (10.3).
Not claiming the family credits again when the employer already applied them. The form warns of a back-payment otherwise.
Sending receipts with the return. Keep them for at least 7 years instead.

After you fill it out

Print the nine pages, sign beside the date on page 9 and put the supplements with the return.

Post everything to the tax office you ticked. FileIt doesn't send anything for you.

The tax office sends you an assessment notice. Any refund goes to the bank account it holds for you.

FileIt keeps the finished PDF in your vault, so next year's return can start from what you declared this year.

Fill out E 1 (2025) — income tax return online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 415 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Bundesministerium für Finanzen (BMF) — Finanzamt Österreich form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start E 1 (2025) — income tax return now — it’s free

E 1 (2025) — income tax return: frequently asked questions

Should I file the E 1 or the L 1?

Employees and pensioners with only wage or pension income use the L 1. You need the E 1 if you have business, self-employed, farming, rental or other income that must be declared.

Which supplements do I need?

The form lists them: E 1a / E 1a-K for business accounts, E 1b per rented property, E 1c for agricultural flat rates, E 1kv for capital income, E 11 for partnerships, and L 1ab, L 1d, L 1k, L 1k-bF and L 1i for burdens, special expenses, children and foreign income.

Does FileIt calculate my tax?

No. FileIt adds up the totals the form itself calculates, such as 310, 320, 330, 370 and the land-sale balances. The tax is assessed by the Finanzamt.

How do I enter a loss?

Results that can be losses, such as a business result in rows 1 and 2, take a minus sign. Rows the form marks with a printed minus, such as income spread over 3 or 5 years or losses from earlier years, are entered as positive amounts and are deducted.

Do I have to fill in the totals?

The form says the total employment income and the total income (part 21) needn't be filled in. FileIt fills the totals the form calculates itself.

Is the form in English?

No, the E 1 is a German form. FileIt explains every part in English and prints your answers into the official BMF PDF.

Does FileIt file my return?

No. FileIt fills the PDF and saves it in your vault. You sign it and post it, or you enter the same figures in FinanzOnline.

Official sources

Blank form (PDF), published by Bundesministerium für Finanzen (BMF) — Finanzamt Österreich: https://formulare.bmf.gv.at/service/formulare/inter-Steuern/pdfs/2025/E1.pdf?open=download
Official instructions and guidance: https://formulare.bmf.gv.at/service/formulare/inter-Steuern/
Edition shown on this page: E 1-PDF-2025, Version vom 22.10.2025 (checked 2026-10-19).

FileIt is not affiliated with or endorsed by Bundesministerium für Finanzen (BMF) — Finanzamt Österreich or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.