Austria Expat Tax: Rates to 55%, 27.5% & Exit Tax

Austria has one of the highest income tax burdens in Europe. Rates reach 50%, and 55% above €1 million, and social insurance adds another 18%. But it also has a flat 27.5% rate on capital income, a favourable 6% rate on most of the 13th and 14th salaries, and a 30% allowance for researchers moving in.

This guide covers Austrian personal tax for people moving to, living in or leaving Austria in 2026.

The key question is simple. How much of your income is taxed at progressive rates, and how much at the flat 27.5%?

What's changed: the 2026 tax bands rose by 1.73% for inflation. From 2025 to 2028 only two-thirds of inflation is passed on, as part of the budget consolidation. The 55% band above €1 million has been extended to 2029, and the social insurance ceiling is €6,930 a month for 2026.

📋 Austria tax at a glance for 2026

When you become tax resident in Austria

You're fully taxable in Austria if you have a domicile there, meaning a home you can use and are likely to keep, or if your habitual abode is there because you stay more than six months. Simply having a flat available can make you resident even if you spend little time in it. Residents are taxed on worldwide income.

👉 BMF: Austrian Federal Ministry of Finance

Income tax rates for 2026

Austria income tax rates for 2026

Source: Austrian business service portal (USP) tariff table for 2026.

Worked example

• You're employed in Vienna, earning about €87,000 (roughly US$100k) a year, paid in 14 instalments.

• Social insurance of 18.07% on regular pay and 17.07% on the 13th and 14th salaries costs about €15,700.

• The regular salary is taxed at progressive rates, and most of the 13th and 14th salaries at 6%.

Your all-in bill is about 36% of your salary.

The researcher allowance

Why does this matter to some movers? Because scientists and researchers who move to Austria can claim a 30% tax-free allowance on income from their qualifying work for five years. It's discretionary rather than automatic, and you must apply within six months of moving. Other relief can apply where moving to Austria is in the public interest, for example for some artists and athletes.

👉 EURAXESS Austria: taxation and salaries for researchers

Capital income, crypto and the exit tax

Austria taxes most capital income separately at a flat rate:

Image 1 — progressive on work, flat 27.5% on capital

• 27.5% on dividends, capital gains on shares and funds, and crypto gains

• 25% on interest from bank accounts

• Austrian banks deduct the tax at source; foreign income goes in your annual return

When you move abroad, Austria can tax the unrealised gains on your shares, funds and crypto as if you'd sold them. If you move within the EU or EEA, you can usually pay in instalments rather than all at once.

Freelancing

Self-employed people pay income tax on profit at the progressive rates, after a basic profit allowance of 15% on the first €33,000. They also pay social insurance through the SVS at around 27% of income, up to an annual ceiling. On €87,000 of profit, that comes to about 44% all-in. Small businesses with turnover up to €55,000 can also be exempt from VAT.

Social security

Employees pay 18.07% of regular salary and 17.07% of special payments into social insurance. Regular pay is capped at €6,930 a month and special payments at €13,860 a year in 2026. Employers pay around 21% on top. EU social security rules or a bilateral agreement can let posted workers stay in their home system.

Remote work and residence permits

Austria doesn't have a digital nomad visa. EU nationals can live and work freely, while non-EU nationals generally need a residence permit tied to work, study or self-sufficiency, such as the Red-White-Red Card for skilled workers.

Double tax treaties

Does Austria have double tax treaties? Yes. Austria has around 90, including with the UK, the US, Germany, Switzerland, Italy, France, the Netherlands, Spain, Canada, Japan, China, India and the UAE. A new treaty with Argentina came into force on 12 June 2026.

👉 BMF: list of Austrian double taxation conventions

Who is Austria good for?

How does Austria compare for different kinds of mover? Ratings are relative to the 150+ countries TaxPilot covers, based on 2026 rules and the all-in cost including social insurance.

☑️ Who is Austria good for? Tax ratings for expats in 2026

Filing and deadlines

The Austrian tax year is the calendar year. Employees can file an employee assessment to claim refunds for up to five years. Self-employed people file their income tax return by 30 April on paper or 30 June online, or later through a tax adviser.

Frequently asked questions

What is the top income tax rate in Austria in 2026?

50% on income above €104,859, and 55% on income above €1 million. The 55% band has been extended until 2029.

How is crypto taxed in Austria?

Crypto gains are taxed at a flat 27.5%, the same as other capital income. When you move abroad, exit tax can apply to unrealised gains.

Does Austria have an exit tax?

Yes. When you move abroad, Austria can tax unrealised gains on shares, funds and crypto as if you'd sold them. Moves within the EU or EEA can usually pay in instalments.

When do I become tax resident in Austria?

When you have a home in Austria you can use and are likely to keep, or when you stay more than six months. Having a flat available can be enough.

How many double tax treaties does Austria have?

Around 90, including with the UK, the US, Germany and Switzerland. A treaty with Argentina came into force in June 2026.