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Tax residency is determined by factors including days spent in the country, centre of life, and domicile. A tax lawyer can assess your situation and advise on any reporting obligations.
Purchase taxes, annual property taxes, rental income tax and capital gains tax all apply differently by jurisdiction. Always take tax advice before completing a property purchase.
Browse our verified directory of law firms across Austria's major cities. All listed firms offer English-language legal services to expats and foreign nationals.
Find My Lawyer in 60 SecondsAustria's tax system is administered by the Bundesministerium fuer Finanzen (BMF) and the Finanzamt Oesterreich. Key statutes: Einkommensteuergesetz 1988 (EStG), Koerperschaftsteuergesetz 1988 (KStG), Umsatzsteuergesetz 1994 (UStG), and Bundesabgabenordnung (BAO). Tax returns filed electronically via FinanzOnline by 30 June (31 October with tax advisor representation).
| Annual Taxable Income | Rate | Cumulative Tax at Upper Bound |
|---|---|---|
| EUR 0 - EUR 12,816 | 0% | EUR 0 |
| EUR 12,817 - EUR 20,818 | 20% | EUR 1,600 |
| EUR 20,819 - EUR 34,513 | 30% | EUR 5,709 |
| EUR 34,514 - EUR 66,612 | 40% | EUR 18,549 |
| EUR 66,613 - EUR 99,266 | 48% | EUR 34,222 |
| EUR 99,267 - EUR 1,000,000 | 50% | EUR 484,756 |
| Above EUR 1,000,000 | 55% | Progressive |
Employees pay SV contributions totalling 18.12% of gross (KV 3.87% + PV 10.25% + ALV 3.0% + Wohnbaufoerderungsbeitrag 1.0%). Employers contribute approximately 21.83% on top of gross. The ASVG Hoechstbeitragsgrundlage (maximum contribution base) is EUR 6,060/month in 2025 - contributions cap above this. Self-employed (GSVG) contribute approximately 26.8% of income.
| Rate | Applies To |
|---|---|
| 20% | Standard rate - most goods and services (UStG 10 Abs 1) |
| 13% | Cultural services, wine at source, certain artistic performances, wood (UStG 10 Abs 3) |
| 10% | Food, books, newspapers, pharmaceuticals, passenger transport, residential rental (UStG 10 Abs 2) |
| 0% | Intra-EU supplies, exports (UStG 7) |
Small business threshold: EUR 42,000/year (Kleinunternehmerregelung UStG 6 Abs 1 Z 27) - rising to EUR 55,000 from 2025 under EU SME scheme (Directive 2020/285).
Austria's group taxation regime allows a Gruppentraeger (parent, min 50% shareholding) to offset losses of Gruppenmitglieder (subsidiaries) against group profits in the same year. Foreign subsidiaries may join the group (losses subject to recapture Nachversteuerung later). This is one of the most flexible group regimes in the EU and a primary reason Austria is used as a holding location.
Maria, a Vienna-based management consultant earning EUR 140,000/year, compared operating as an Einzelunternehmen versus a GmbH. As an Einzelunternehmen: income tax at 50-55% above EUR 99,267, GSVG contributions 26.8%. Total burden ~EUR 65,000. As a GmbH: KoeSt 23% on retained profit; salary to herself as Geschaeftsfuehrerin = EUR 60,000 (taxed at lower income tax rates). Company retains EUR 80,000, pays KoeSt EUR 18,400. If all profits distributed via dividend: 27.5% KESt = EUR 22,000. Total if all distributed: ~EUR 59,400 - saving approximately EUR 5,600. GmbH wins on cash-flow and asset protection; Einzelunternehmen is simpler below EUR 60,000 revenue.
