Austria tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Austria tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 9 November 2026. Figures last changed 4 November 2026. Profile last reviewed 29 April 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Austria | 55%* | 27.5%† | 27.5%† | 27.5%† | 55%† | 27.5% |
* Provisional — not yet verified by the Sovereign engine. salary: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Austria profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Austria?
Provisionally 55%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 55% above EUR 1,000,000.
How are capital gains taxed in Austria?
The top rate on a long-term capital gain is 27.5%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Austria?
The top rate is 27.5% on dividends and 27.5% on interest. Rental income is taxed at up to 55%.
How is crypto taxed in Austria?
Austria taxes a gain on crypto assets as a capital gain, at up to 27.5%.
Does Austria tax foreign income?
Yes. Austria taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Austria have a wealth tax?
No. Austria has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Austria have an exit tax for individuals?
Yes. Austria can tax unrealised gains, or some of them, when a resident individual moves abroad. The conditions depend on the asset and the holding.
What special tax regimes does Austria have?
Our profiles list one regime: Zuzugsbegünstigung (Researchers / Highly-Qualified §103 EStG) (up to 5 years) — information only; not numerically modelled. It has its own conditions.
When do you become tax resident in Austria?
The Austria day test (habitual abode after more than six months, or an available home): more than six calendar months of stay, even across tax years; a home can qualify sooner. The travel log cannot establish an available dwelling, work-contract length, intent, short absences or treaty residence. Six calendar months is not a fixed 183-day count.
Residence decides whether Austria taxes you on these rates. See the Austria day-count test and count your own days.
Sources
The Austria profile cites 8 sources for these rules, 5 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Ordinary 2026 tariff and 55% temporal limit through 2029 · official, retrieved 2026-11-03
- BGBl. II Nr. 260/2026 — Inflationsanpassungsverordnung 2027 (§ 33 Abs. 1 EStG 1988 amounts for 2027) · official, retrieved 2026-11-03
- BMF (Bundesministerium für Finanzen) — Steuertarif & Steuerabsetzbeträge · official, retrieved 2026-04-29
- ÖkoStRefG (Eco-Social Tax Reform Act) — crypto §27b EStG · official, retrieved 2026-04-29
- 2026 insured-pay monthly ceiling 6930 and separate special-pay ceiling 13860 · official, retrieved 2026-11-03
- PwC WWTS — Austria Individual: Taxes on Personal Income · summary, retrieved 2026-11-09
- PwC WWTS — Austria Individual: Other Taxes (SS, RE, wealth) · summary, retrieved 2026-11-09
- KPMG Austria — Tarifstufen Einkommensteuer & SV-Werte 2025 · summary, retrieved 2026-04-29
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Austria with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Austria side by side with other countries, see every country or try the live demo.
Other countries in Western Europe: Belgium, Switzerland, Cyprus, Germany, Denmark, Spain.