Tax Atlas

Austria vs United States: tax comparison for expats

A sourced head-to-head on Austria and United States: tax-residency rules, income tax rates, special regimes, 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 United States, side by side

 AustriaUnited States
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 2026-10-2637%PwC Worldwide Tax Summaries“For individuals, the top federal income tax rate for 2025 is 37%, except for long-term capital gains and qualified dividends”View source · accessed 2026-08-20
Tax-residency day threshold—183 daysInternal Revenue Service (IRS)“You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:”View source · accessed 2026-08-20
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 2026-10-26Foreign Earned Income Exclusion: USD 132,900 / yearInternal Revenue Service (IRS)“For tax year 2026, the foreign earned income exclusion is $132,900 up from $130,000 for tax year 2025.”View source · accessed 2026-08-20
Digital nomad visaNoNo
Nomad-visa income requirement——

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

Frequently asked questions

Is Austria or United States 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 United States?

Austria treats you as tax resident after its own residence test (no simple day count), and United States 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 United States have a digital nomad visa?

Austria has no dedicated digital-nomad visa; United States has no dedicated digital-nomad visa. See the "Digital nomad visa" row below for the sourced detail.

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