Top income tax
55.0%
Worldwide system
Corporate tax
23.0%
USt
20.0%
standard rate
Tax residency
183 days
93 tax treaties
Austria tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income; non-residents pay tax on Austrian-source income only.
- Top PIT rate
- 55.0%
- Corporate tax rate
- 23.0%
- USt
- 20.0%
- Capital gains tax
- 27.5% 27.5% final tax on most securities and financial assets (25% on certain bank deposit interest). Cryptocurrency gains are capital income at 27.5% since 2022. Real estate gains 30% (or progressive rates if elected).
- Social security (employee)
- 18.1%
- Social security (employer)
- 21.0%
- Social security cap (annual)
- EUR 83,160
- Dividend withholding
- 27.5%
- Interest withholding
- 27.5%
- Royalty withholding
- 20.0%
- Treaty count
- 93
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 13,539 | 0.0% |
| EUR 13,539 | EUR 21,992 | 20.0% |
| EUR 21,992 | EUR 36,458 | 30.0% |
| EUR 36,458 | EUR 70,365 | 40.0% |
| EUR 70,365 | EUR 104,859 | 48.0% |
| EUR 104,859 | EUR 1,000,000 | 50.0% |
| EUR 1,000,000 | and above | 55.0% |
Tax flags
Digital Services Tax
Crypto Rules
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident with a domicile (Wohnsitz) or habitual abode after a continuous stay of six months in Austria; 183 days is the usual planning threshold.
- Exit tax
- Yes Exit tax on unrealised gains when transferring to non-EU/EEA countries. EU/EEA: installment payments.
- CFC rules
- Yes CFC rules for passive income of >33% in low-tax jurisdictions
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
- Extension deadline
- June 30
Sources
- USP Austria income tax tariff levels (accessed Oct 9, 2026) 2026 PIT brackets and 55% millionaire rate through 2029
- Austrian social insurance contribution values 2026 (accessed Oct 9, 2026) ASVG employee and employer rates and monthly wage cap
- PwC Austria Tax Summary (accessed Oct 9, 2026) Headline rates, withholding, residency, filing deadlines
- PwC Austria personal income tax (accessed Oct 9, 2026) 2026 PIT brackets cross-check
- PwC Austria social security (accessed Oct 9, 2026) Social security rates and EUR 6,930 monthly assessment basis