Tax Atlas

Austria vs Italy: tax comparison for expats & nomads

A sourced head-to-head on Austria and Italy: tax-residency rules, income tax rates, special regimes and nomad visas, side by side. Income tax only, not tax advice.

Effective income tax by income

An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.

Austria vs Italy, side by side

 AustriaItaly
Top income tax rate55%Rechtsinformationssystem des Bundes (RIS): Einkommensteuergesetz 1988 (EStG), section 33“Für Einkommensteile über eine Million Euro beträgt der Steuersatz in den Kalenderjahren 2016 bis 2029 55%.”View source · accessed 2026-10-2643%PwC Tax Summaries“28,001 to 50,000 33% Over 50,000 43%”View source · accessed 2026-08-21
Tax-residency day threshold—183 daysPwC Tax Summaries“an individual is considered Italian resident for tax purposes if, for the greater part of the fiscal year, i.e. for more than 183 days, considering even fractions of days, one of the following conditions is met”View source · accessed 2026-08-21
Signature tax regime[source]Rechtsinformationssystem des Bundes (RIS): Verordnung on average rates for professional expenses (BGBl. II Nr. 382/2001), section 1“Expatriates 20% der Bemessungsgrundlage, höchstens 10 000 Euro jährlich.”View source · accessed 2026-10-26Flat-tax for new residents: EUR 300,000 / yearPwC Tax Summaries“For individuals transferring their legal residency to Italy from 1 January 2026, the flat tax is increased to EUR 300,000.”View source · accessed 2026-08-21
Digital nomad visaNoYes — Italy Digital Nomad VisaFragomen“Effective April 4, 2024, the Italian government has introduced a digital nomad visa”View source · accessed 2026-08-21
Nomad-visa income requirement—EUR 28,000 / yearGlobal Citizen Solutions“The minimum income is €28,000 per year (€2,333.34 per month).”View source · accessed 2026-08-21

Every figure links to its source and verification date. Full guides: Austria · Italy.

Frequently asked questions

Is Austria or Italy better for tax?

It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.

Which has the lower tax-residency threshold, Austria or Italy?

Austria treats you as tax resident after its own residence test (no simple day count), and Italy after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.

Does Austria or Italy have a digital nomad visa?

Austria has no dedicated digital-nomad visa; Italy has a dedicated nomad/remote-work visa (income requirement around EUR 28,000 / year). See the "Digital nomad visa" row below for the sourced detail.

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