Europe
Austria: tax at a glance
This is a high-tax residence system, with a top income rate of 55% and a flat 27.5% tax on capital income. There is no wealth tax and no inheritance tax.
Worldwide (residence-based)
Last verified
Ways to relocate to Austria
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 55%The rate is progressive. It runs 55% above EUR 1m, in force through 2026, 50% from ~EUR 105k, and 48% from ~EUR 70k.
- Corporate income
- 23%
- Capital gains
- A flat 27.5% (KESt) applies to capital income and securities gains.
- VAT / USt
- 20%
- Dividends (WHT)
- 27.5%
- Interest (WHT)
- 0%, though certain domestic interest is taxed at 25%.
- Royalties (WHT)
- 20%
- Social security (employee)
- ~18.07%
- Social security (employer)
- ~21%
- Wealth tax
- None
- Inheritance / estate
- None. Inheritance tax was abolished in 2008, though a real-estate transfer tax applies to gifts.
- Property tax
- A municipal property tax, known as the Grundsteuer, and it is low.
- Other
- A municipal payroll tax of 3%, plus a family-burden-equalisation contribution.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- Yes, leaving has a cost
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
Zuzugsbegünstigung (§103 EStG), for incoming scientists, researchers, artists and athletes. It provides relief from the additional tax burden of relocating, for up to 10 years, plus a 30% Zuzugsfreibetrag for up to 5 years.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (2)
Secondary references