Austria
Western Europe · AT · 91 treaties
What are the main tax rates in Austria?
Austria has a top personal income tax rate of 55%, a corporate tax rate of 23%, and capital gains and dividends are taxed at 27.5%. The standard VAT rate is 20%.
Tax profile
| Corporate income tax | 23% |
| Withholding — dividends | 27.5% |
| Withholding — interest | 0% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 20% |
| Personal income (top rate) | 55% |
| Capital gains | 27.5% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | No |
| Digital services tax | n/a |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Austria?
- It takes 183 days to establish tax residency in Austria.
- Is there a capital gains tax in Austria?
- Yes, Austria has a capital gains tax rate of 27.5%.
- Does Austria have an exit tax?
- Yes, Austria has an exit tax.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- domicile / residence in Austria
- habitual abode in Austria
- stay in Austria exceeds 6 months (183 days)
- 6-month stay applies retrospectively from start of stay
- foreign nationals with an employment permit or labour contract covering more than 6 months
Austria does not use citizenship as a residency trigger, but tax residency can arise from having a domicile or habitual abode and generally begins once the 6-month rule is met. Leaving is usually manageable by ending the domicile and keeping presence below the habitual-abode/183-day thresholds, though factual ties and retrospective treatment can make the exit less clean than a pure day-count system.
Source: OECD
Tax treaty network (98)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 15% | 5% | 5% |
| Algeria | 15% | 5% | 10% |
| Argentina | — | — | — |
| Australia | 15% | 15% | 10% |
| Armenia | 15% | 5% | 5% |
| Azerbaijan | 15% | 10% | 10% |
| Bangladesh | — | — | — |
| Belarus | 15% | 5% | 5% |
| Belgium | 15% | 15% | 10% |
| Bosnia and Herzegovina | 10% | 5% | 5% |
| Brazil | 15% | 15% | 25% |
| Bulgaria | 5% | 5% | 5% |
| Canada | 15% | 5% | 10% |
| Chile | 15% | 15% | 10% |
| China | 10% | 5% | 10% |
| Croatia | 15% | 0% | 0% |
| Cyprus | 10% | 10% | 0% |
| Czechia | 10% | 0% | 5% |
| Denmark | 15% | 0% | 0% |
| Egypt | 10% | 10% | 20% |
| Estonia | 15% | 5% | 10% |
| Finland | 10% | 0% | 5% |
| France | 15% | 0% | 0% |
| Georgia | 10% | 0% | 0% |
| Germany | 15% | 5% | 0% |
| Greece | 15% | 5% | 7% |
| Hong Kong S.A.R. | 10% | 0% | 3% |
| Hungary | 10% | 10% | 0% |
| Iceland | 15% | 5% | 5% |
| India | 10% | 10% | 10% |
| Indonesia | 15% | 10% | 10% |
| Iran | 10% | 5% | 5% |
| Ireland | 10% | 10% | 10% |
| Israel | 15% | 0% | 0% |
| Italy | 15% | 15% | 10% |
| Japan | 10% | 0% | 0% |
| Jordan | — | — | — |
| Kazakhstan | 15% | 5% | 10% |
| South Korea | 15% | 5% | 10% |
| Kuwait | 10% | 0% | 10% |
| Latvia | 10% | 5% | 10% |
| Lebanon | — | — | — |
| Liechtenstein | 15% | 0% | 10% |
| Lithuania | 15% | 5% | 10% |
| Luxembourg | 15% | 5% | 10% |
| Malaysia | 10% | 5% | 15% |
| Malta | 15% | 15% | 10% |
| Mexico | 10% | 5% | 10% |
| Moldova | 15% | 5% | 5% |
| Mongolia | 10% | 5% | 10% |
| Montenegro | 10% | 5% | 10% |
| Morocco | 10% | 5% | 10% |
| Netherlands | 15% | 5% | 10% |
| New Zealand | 15% | 5% | 10% |
| North Macedonia | 15% | 0% | 0% |
| Norway | 15% | 5% | 0% |
| Pakistan | 15% | 10% | 10% |
| Panama | — | — | — |
| Philippines | 25% | 10% | 15% |
| Poland | 15% | 5% | 5% |
| Portugal | 15% | 15% | 10% |
| Qatar | 0% | 0% | 5% |
| Romania | 5% | 0% | 3% |
| Russia | 15% | 5% | 0% |
| San Marino | 15% | 0% | 0% |
| Saudi Arabia | 5% | 5% | 10% |
| Republic of Serbia | 15% | 5% | 10% |
| Singapore | 10% | 0% | 5% |
| Slovakia | 10% | 10% | 5% |
| Slovenia | 15% | 5% | 5% |
| South Africa | 15% | 5% | 0% |
| Spain | 15% | 10% | 5% |
| Sri Lanka | — | — | — |
| Sweden | 10% | 5% | 10% |
| Switzerland | 15% | 0% | 0% |
| Syria | 10% | 5% | 15% |
| Tajikistan | 10% | 5% | 8% |
| Thailand | 23% | 10% | 15% |
| Tunisia | 20% | 10% | 15% |
| Turkey | 15% | 5% | 10% |
| Turkmenistan | 15% | 0% | 10% |
| Ukraine | 15% | 5% | 10% |
| United Arab Emirates | 10% | 0% | 0% |
| United Kingdom | 15% | 0% | 0% |
| United States of America | 15% | 5% | 10% |
| Uzbekistan | 15% | 5% | 5% |
| Venezuela | 15% | 5% | 5% |
| Vietnam | 15% | 10% | 10% |
| Zimbabwe | — | — | — |
| Bahrain | 0% | 0% | 0% |
| Barbados | 15% | 5% | 0% |
| Belize | 15% | 5% | 0% |
| Cuba | 15% | 5% | 5% |
| Kosovo | 15% | 0% | 0% |
| Kyrgyzstan | 15% | 5% | 10% |
| Libya | — | — | — |
| Nepal | 15% | 10% | 15% |
| Taiwan | 10% | 10% | 10% |