🇦🇹 Austria
A prosperous European hub offering cultural elegance, stable economy, and an exceptional quality of life.
Austria Citizenship and Naturalization
Grade:
AGlobal Rank: 20
Visa-free Access
157 out of 195 countries
Access to Major Destinations
- European Union
- United Kingdom
- Canada
- United States
- China
- Russia
- Japan
| Category | Details |
|---|---|
Citizenship by Descent |
|
Naturalizations |
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Spouse Naturalization |
|
Birthright Citizenship |
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Economic Citizenship (Investment) |
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Other Provisions |
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Citizenship by Exception |
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Taxation Overview
Personal Tax Overview: Austria 🇦🇹
Key information about personal taxation in Austria
Tax Residency
Normal rule: 183 days
Special rule: No information
Special Tax Regime
No information
| From (EUR) | To (EUR) | Tax Rate |
|---|---|---|
| 0 | 13,308 | 0% |
| 13,308 | 21,617 | 20% |
| 21,617 | 35,836 | 30% |
| 35,836 | 69,166 | 40% |
| 69,166 | 103,072 | 48% |
| 103,072 | 1,000,000 | 50% |
| 1,000,000 | and above | 55% |
Dividend Tax
27.5%
Dividend tax exemption in Austria applies to individuals who hold at least 10% of the shares in a company for a minimum of one year. This exemption typically applies when the individual is actively involved in the company or holds a significant ownership stake.
Capital Gains Tax
27.5%
Capital gains tax exemption in Austria applies if the asset has been held for more than one year. This exemption typically applies to private individuals selling shares or securities, provided they meet certain conditions, such as the holding period.
Property Rental Income
55%
Property rental income in Austria is taxed as part of personal income and is subject to the same progressive tax rates, ranging from 0% to 55% depending on the total income level.
Property Tax
Yes
Property tax in Austria is levied by local municipalities on the assessed value of real estate. The tax rate ranges from 0.1% to 0.2%, and the final amount is determined by the municipality's assessment rate, which can be up to 500%.
Inheritance Tax
No
Wealth Tax
No
VAT
20%
Austria applies a standard VAT rate of 20% on most goods and services, with reduced rates of 10% and 13% for specific items like food, books, and accommodation.
CFC Laws
Yes
Austria’s CFC rules apply to individuals who control foreign low-taxed entities. If specific thresholds are met (e.g. over 50% ownership and effective taxation below 12.5%), certain undistributed passive income of the foreign entity may be attributed to the Austrian resident and taxed in Austria.
