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
- Top PIT rate
- 55.0%
- Corporate tax rate
- 23.0%
- USt
- 20.0%
- Capital gains tax
- 27.5% 27.5% flat on financial assets. Real estate gains 30% (or progressive if elected).
- Social security (employee)
- 18.1%
- Social security (employer)
- 21.4%
- Social security cap (annual)
- EUR 77,700
- 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
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if domiciled or habitually present (183+ days) in Austria
- 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
- PwC Austria PIT (accessed May 3, 2026)
- PwC Austria Tax Summary (accessed Mar 23, 2026) PIT, CIT, VAT, social security, withholding
- USP Austria 2026 tax brackets (accessed May 3, 2026)
- WKO Austria Current Values (accessed Mar 23, 2026) Official 2025 brackets