Austria
Western Europe · AT · 91 生效条约伙伴
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%.
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.
税务信息
| 企业所得税 | 23% |
| 个人所得（最高税率） | 55% |
| 资本利得 | 27.5% |
| 增值税/商品及服务税（标准） | 20% |
| 税收制度 | worldwide |
| 居住门槛 | 183 天 |
| 离境税 | 是的 |
税务居民身份
- 奥地利住所/居所
- 在奥地利的惯常居所
- 在奥地利停留超过 6 个月（183 天）
- 6个月的停留期追溯适用于停留开始之日起
- 持有就业许可或劳动合同期限超过 6 个月的外国国民
奥地利不将公民身份作为居留触发因素，但税务居民身份可以源于拥有住所或惯常居所，并且通常在满足六个月规则后开始。离开通常可以通过终止住所并保持在惯常居所/183天门槛以下来实现，尽管事实联系和追溯处理可能使退出不像纯粹的按天数计算系统那样干净利落。