Tax Atlas

Am I a tax resident of Austria?

Austria does not use a simple day count — residency turns on where your home and economic life actually are. Here is the test, and what it means once it applies.

Verified October 26, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · not tax advice

The residency test in Austria

Austria does not test residency by a fixed day count. Instead the test looks at where your permanent home, family, and economic interests actually sit — a facts-and-circumstances test rather than a number to count against.

Tax year period
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

If your situation is borderline

With no day count to fall back on, Austria weighs facts a calendar can’t: where your home actually is, where your family lives, and where your economic life is centred. Two people with identical travel patterns can land on opposite sides of this test depending on those ties — a day-counter would not help either of them.

What residency actually changes

Once you are tax resident, Austria generally taxes your worldwide income, topping out at 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. Stay a non-resident, and Austria typically taxes only income sourced there.

Full picture: Austria tax guide.

Frequently asked questions

What actually triggers tax residency in Austria?

Not a day count — Austria looks at where your permanent home, family, and economic interests actually sit. See the detail below for the specific tests.

What does tax residency in Austria actually cost me?

Austria’s income tax tops out at 55%. 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. Residency is what makes you liable for it in the first place — non-residents are typically taxed only on Austria-source income, not worldwide income.

Sources

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When to talk to an advisor

This page maps Austria’s general residency test. It cannot weigh your treaty position, your specific 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.