🇦🇹 Austria
AT / AUT #113
Nomad Score
66.0
Cities
9
Region
European Union,
Danube Region,
Alpine Countries,
Remote Work Friendly Countries,
Coworking Hotspots,
Europe,
Europe,
Central Europe
Currency
EUR
🇦🇹 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).
27.5% flat on financial assets. Real estate gains 30% (or progressive if elected).
Social Security (Employee)
18.1%
Social Security (Employer)
21.4%
SS Cap (Annual)
EUR 77,700
Dividend Withholding
27.5%
Interest Withholding
27.5%
Royalty Withholding
20.0%
Treaty Count
93
Digital Services Tax
Participation Exemption
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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 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.
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
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
🔗 RELATED
🧭 CONTINUE EXPLORING AUSTRIA