Austria
Western Europe · AT · 91 treaties
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 |
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 (89)
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.