For those considering moving to Austria
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Austria.
55
Marginal tax rate
6
Tax immigration rule
0
Wealth tax
Overview of personal taxation in Austria – updated per 2025
What is required to establish tax residency in Austria?
Individuals who have their habitual place of residence in Austria are considered to have moved there and to be tax residents. Habitual residence is presumed to exist if a person has stayed in Austria for more than six months.
Which types of income are taxable in Austria?
Tax residents are taxed on their worldwide income in Austria, while non-resident taxpayers are taxed only on income sourced in Austria.
What tax rates apply in Austria?
Austria has a progressive tax system, with rates ranging from 20 to 55%.
Does Austria grant tax credit for foreign taxes?
Austria grants tax credit for taxes paid abroad, within the framework of a tax treaty, limited to the amount of Austrian tax that would be payable on the same income.
Is there wealth tax in Austria?
Austria does not levy wealth tax.
What is the tax year in Austria?
The tax year in Austria corresponds with the calendar year.
When must the tax return be filed in Austria?
The individual tax return in Austria must be filed by 30 June of the year following the tax year.
What is the name of the tax authority in Austria?
The name of the tax authority in Austria is Austrian Revenue Offices.
How many countries does Austria have tax treaties with?
Austria has tax treaties with approximately 90 countries, including Norway.
Is there property tax in Austria?
Austria has property tax at the municipal level. Rates vary up to 0.2% and are assessed based on the property’s assessed value.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979
Our tax partner in Austria
Through our unique global partnership with Binder Grösswang we are able to work together with local lawyers and advisers in questions regarding domestic tax rules and other legislation in Austria.
