Tax Atlas

Austria: tax residency & income tax rates

Last verified October 26, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · 16 verified facts · 32 sources

TL;DR

  • 55% (as of 2026)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 2026-10-26 — The 55% rate applies only to income above EUR 1 million and is legislated for calendar years 2016 to 2029, after which the rate above EUR 1 million returns to 50%.
  • No (as of 2026)Law & Beyond (Austrian law firm): Digital Nomad Visa in Austria“Austria does not offer a digital nomad visa”View source · accessed 2026-10-26 — No dedicated digital nomad visa exists, according to an Austrian law firm and a remote-work guide, and the official migration portal lists no remote-work or nomad category.

Tax residency rules in Austria

1 January to 31 December (as of 2026)Rechtsinformationssystem des Bundes (RIS): Einkommensteuergesetz 1988 (EStG), section 2“Der Einkommensteuer ist das Einkommen zugrunde zu legen, das der Steuerpflichtige innerhalb eines Kalenderjahres bezogen hat.”View source · accessed 2026-10-26 — The Austrian personal income tax year is the calendar year, from 1 January to 31 December. Income tax is based on the income received within that calendar year.

Limited tax liability
Non-residents are taxed only on listed Austrian-source income, and their tax is computed on that income plus a fictitious addition of EUR 11,077 for 2026. The addition rises to EUR 11,329 for 2027 under the indexation ordinance noted in the statute. [source]Rechtsinformationssystem des Bundes (RIS): Einkommensteuergesetz 1988 (EStG), section 1“Beschränkt steuerpflichtig sind jene natürlichen Personen, die im Inland weder einen Wohnsitz noch ihren gewöhnlichen Aufenthalt haben. Die beschränkte Steuerpflicht erstreckt sich nur auf die im § 98 aufgezählten Einkünfte.”View source · accessed 2026-10-26
Residency test
A person is Austrian tax resident with a Wohnsitz (dwelling kept and used) or a habitual abode, and a stay of more than six months always counts as habitual abode with effect from the first day. The law states a six-month period and no day count, so no day threshold is recorded. [source]Rechtsinformationssystem des Bundes (RIS): Bundesabgabenordnung (BAO), section 26“Wenn Abgabenvorschriften die unbeschränkte Abgabepflicht an den gewöhnlichen Aufenthalt knüpfen, tritt diese jedoch stets dann ein, wenn der Aufenthalt im Inland länger als sechs Monate dauert.”View source · accessed 2026-10-26

Income tax rates in Austria

As of 2026, the headline personal income tax rate in Austria is 55%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 2026-10-26. The 55% rate applies only to income above EUR 1 million and is legislated for calendar years 2016 to 2029, after which the rate above EUR 1 million returns to 50%. It is a single national rate with no local income tax added, and employee social security of about 18.07% up to a monthly cap is not included.

Pit bracket indexation
Since 2023 the tariff thresholds are raised each year by two thirds of measured inflation, and the EUR 1 million band is not indexed. The 2026 uplift was 1.7333% on an inflation rate of 2.6%. [source]Bundesministerium fuer Finanzen (BMF): Steuertarif“Für das Jahr 2026 wurde eine Inflationsrate von 2,6 Prozent errechnet. Die Tarifstufen (ausgenommen die höchste Tarifstufe für Einkommen über 1 Million Euro) wurden um zwei Drittel der Inflationsrate, somit um 1,733 Prozent, angehoben.”View source · accessed 2026-10-26
Vat standard rate
The standard VAT rate is 20% under section 10 of the VAT Act, with reduced rates of 10% and 13% for listed goods and services. PwC (reviewed July 2026) mentions only 10% and 13%, while the consolidated statute also shows a 4.9% rate for listed basic foods in the version in force from 1 July 2026. [source]Rechtsinformationssystem des Bundes (RIS): Umsatzsteuergesetz 1994 (UStG), section 10“Die Steuer beträgt für jeden steuerpflichtigen Umsatz 20% der Bemessungsgrundlage (§§ 4 und 5).”View source · accessed 2026-10-26
Cryptocurrency tax rate
27.5% (as of 2022)PwC Worldwide Tax Summaries: Austria, Individual, Income determination“In Austria, starting from 1 March 2022, clear regulations were introduced for the taxation of cryptocurrencies. They are now considered part of capital income, subject to a special tax rate of 27.5%.”View source · accessed 2026-10-26 — Since 1 March 2022 cryptocurrency income and gains are treated as capital income taxed at the special 27.5% rate. Swapping one cryptocurrency for another is not a taxable realisation.
Real estate gains rate
30% (as of 2016)Rechtsinformationssystem des Bundes (RIS): Einkommensteuergesetz 1988 (EStG), section 30a“Einkünfte aus der Veräußerung von Grundstücken im Sinne des § 30 unterliegen einem besonderen Steuersatz von 30%”View source · accessed 2026-10-26 — Gains from selling real estate are taxed at a special rate of 30% rather than at the progressive scale or the 27.5% capital income rate. The taxpayer can apply for the ordinary scale instead for all income taxed at the special rate.
Social security contributions
Employees pay 18.07% and employers 20.98% on gross pay up to EUR 6,930 per month, with special payments such as the 13th and 14th salaries at 17.07% for the employee. In Vienna the housing levy is 0.75% for each side from 2026 instead of 0.5%, so the Vienna employee rate is higher than the 18.07% shown. [source]PwC Worldwide Tax Summaries: Austria, Individual, Other taxes“Special payments receive a tax favoured treatment (employer at 20.48%, employee at 17.07%, for a total of 37.55%). The maximum assessment basis (gross) amounts to EUR 13,860 per year.”View source · accessed 2026-10-26
Pit income brackets
0–55% (as of 2026)Bundesministerium fuer Finanzen (BMF): Steuertarif“13.539 und darunter 0 % über 13.539 bis 21.992 20 % über 21.992 bis 36.458 30 % über 36.458 bis 70.365 40 % über 70.365 bis 104.859 48 % über 104.859 bis 1.000.000 50 %”View source · accessed 2026-10-26 — For 2026 the scale runs from 0% up to 50% with a temporary 55% band above EUR 1 million, and the thresholds below EUR 1 million are raised each year for inflation. The 2027 thresholds have already been set by ordinance, with the zero-rate ceiling rising to EUR 13,846.
Capital income special rate
Most capital income and gains are taxed at a special 27.5% rate, or 25% on bank deposit interest, usually withheld at source as a final tax. Taxpayers whose ordinary average rate is lower can opt for the progressive scale instead. [source]Rechtsinformationssystem des Bundes (RIS): Einkommensteuergesetz 1988 (EStG), section 27a“in allen anderen Fällen einem besonderen Steuersatz von 27,5%”View source · accessed 2026-10-26

Special tax regimes in Austria

Eligible assignees can deduct 20% of their pay base up to EUR 10,000 a year as flat-rate professional expenses without receipts, for at most five years. The sources reviewed show no broader impatriate tax exemption for employees. [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 2026-10-26

Zuzugsbegunstigung researchers
This discretionary relief is aimed at people who move to Austria for science, research, art or sport. For scientists and researchers the tax office can set a 30% allowance on tariff-taxed income from scientific work for five years from arrival. [source]Rechtsinformationssystem des Bundes (RIS): Einkommensteuergesetz 1988 (EStG), section 103“kann das Finanzamt Österreich, unabhängig von der Gewährung einer Begünstigung gemäß Abs. 1 aufgrund des Zuzugs für einen Zeitraum von fünf Jahren ab dem Zeitpunkt des Zuzugs einen Freibetrag in Höhe von 30% der zum Tarif besteuerten Einkünfte aus wissenschaftlicher Tätigkeit festsetzen”View source · accessed 2026-10-26
Thirteenth fourteenth salary tax
0–35.75% (as of 2026)Rechtsinformationssystem des Bundes (RIS): Einkommensteuergesetz 1988 (EStG), section 67“sonstige, insbesondere einmalige Bezüge (zum Beispiel 13. und 14. Monatsbezug, Belohnungen)”View source · accessed 2026-10-26 — Holiday and Christmas pay up to one sixth of annual pay is taxed at fixed rates of 0% on the first EUR 620, then 6%, 27% and 35.75%, instead of the regular scale. PwC's personal income page speaks of rates between 6% and 55%, but the statute and PwC's own table show these fixed bands with the regular scale applying only above EUR 83,333.

Digital nomad visa in Austria

No (as of 2026)Law & Beyond (Austrian law firm): Digital Nomad Visa in Austria“Austria does not offer a digital nomad visa”View source · accessed 2026-10-26 — No dedicated digital nomad visa exists, according to an Austrian law firm and a remote-work guide, and the official migration portal lists no remote-work or nomad category. Some non-EU nationals can stay visa-free for up to 90 days in 180, and EU/EEA citizens only need a registration certificate for longer stays.

Red white red card
The Red-White-Red Card is Austria's criteria-based work and residence permit for qualified third-country nationals and is issued for 24 months tied to the named employer. It is built for local employment, not for remote work for a foreign employer. [source]Migration.gv.at (Austrian Federal Ministry of the Interior): Permanent immigration“The Red-White-Red Card is issued for a period of 24 months and entitles you as the holder to fixed-term settlement and employment by the employer specified in your application.”View source · accessed 2026-10-26

Frequently asked questions

What is the top personal income tax rate in Austria?

55% (as of 2026)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 2026-10-26 — The 55% rate applies only to income above EUR 1 million and is legislated for calendar years 2016 to 2029, after which the rate above EUR 1 million returns to 50%. It is a single national rate with no local income tax added, and employee social security of about 18.07% up to a monthly cap is not included.

Does Austria have a digital nomad visa?

No (as of 2026)Law & Beyond (Austrian law firm): Digital Nomad Visa in Austria“Austria does not offer a digital nomad visa”View source · accessed 2026-10-26 — No dedicated digital nomad visa exists, according to an Austrian law firm and a remote-work guide, and the official migration portal lists no remote-work or nomad category. Some non-EU nationals can stay visa-free for up to 90 days in 180, and EU/EEA citizens only need a registration certificate for longer stays.

Sources

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When to talk to an advisor

This page maps Austria’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Austria (and in your home country) review your situation before you act.