Austria Tax & Investment Guides
16 guides covering Austrian taxation, personal income tax (Einkommensteuer), corporate tax (Körperschaftsteuer), Umsatzsteuer (VAT), KESt capital gains tax, property tax, social security (SV), and cross-border rules.
Personal Tax & Residency
Einkommensteuer, filing, residency rules, and cross-border
Austria Cross-Border Tax Guide 2026
Tax rules for non-residents and cross-border workers in Austria: DBA treaties, EU/EEA regulations, and Grenzgänger rules with Germany for 2026.
Austria Personal Income Tax Guide (Einkommensteuer 2026)
Learn about the Austrian progressive Einkommensteuer — 0% up to €12,816, 20% up to €20,818, 30% up to €34,513, 41% up to €66,612, 48% up to €99,266, 50% up to €1M, and 55% above. Deductions include Werbungskosten, Sonderausgaben, and Außergewöhnliche Belastungen.
Austria Tax Filing Guide 2026
How to file taxes in Austria: Arbeitnehmerveranlagung (employee tax assessment), FinanzOnline portal, filing deadlines, and key deductions for 2026.
Austria Tax Residency Guide 2026
How to determine Austrian tax residency: Wohnsitz (dwelling), gewöhnlicher Aufenthalt (habitual abode), 183-day rule, and Anmeldung registration requirements for 2026.
Wealth & Property Tax
Grundsteuer, Immobilienertragsteuer, and inheritance tax
Austria Inheritance and Gift Tax Guide (Abolished 2008)
Austria abolished inheritance and gift tax (Erbschafts- und Schenkungssteuer) effective August 1, 2008. Learn about the current situation — no inheritance or gift tax, but income tax on realised gains by beneficiaries. All amounts in EUR (de-AT locale).
Austria Property Tax Guide (Grundsteuer, Grunderwerbsteuer, ImmoESt 2026)
Learn about Austrian property taxes — Grundsteuer at 0.5–1% of assessed value (Einheitswert), Grunderwerbsteuer at 3.5% on acquisitions, and ImmoESt at 30% on realised property gains. All amounts in EUR (de-AT locale).
Austria Wealth Tax Guide (No Vermögensteuer 2026)
Austria abolished its wealth tax (Vermögensteuer) in the 1990s. Learn the history of the abolished tax and understand why Austria has no net wealth tax, no inheritance tax, and no gift tax.
Investment & Savings
Capital gains (KESt), dividends, crypto, and investment income
Austria Capital Gains Tax Guide (KESt 2026)
Learn about Austrian Kapitalertragsteuer (KESt) — 27.5% on shares, funds, and derivatives, 30% on certain bonds and bank interest. No tax on real estate gains for private individuals if held >10 years. All amounts in EUR (de-AT locale).
Austria Crypto Tax Guide 2026
Cryptocurrency taxation in Austria: 27.5% KESt since 2021, income classification for trading volume over €440, staking and mining income rules for 2026.
Austria Investment Income Guide (KESt on Dividends, Interest 2026)
Learn how Austria taxes investment income — dividends at 27.5% KESt, interest at 30% KESt, and fund distributions. Austrian banks withhold KESt at source. All amounts in EUR (de-AT locale).
Business & Corporate Tax
Körperschaftsteuer 23%, company forms, and starting a business
Austria Business Registration Guide 2026
How to register a business in Austria: GmbH (€35k/€17.5k paid), AG (€70k), Einzelunternehmen, and Firmenbuch entry requirements for 2026.
Austria Corporate Tax Guide (Körperschaftsteuer 2026)
Learn about Austrian Körperschaftsteuer (KöSt) at a flat 23% rate, group taxation (Gruppenbesteuerung), filing requirements via FinanzOnline, and the participation exemption for dividends and capital gains.
VAT & Indirect Tax
Umsatzsteuer 20%/10%/13%, e-commerce, intra-EU
Employment & Social Charges
Lohnsteuer, SV contributions, and pension
Austria Pension Guide 2026
Overview of Austria's three-pillar pension system: ASVG state pension (Gesetzliche Pensionsversicherung), Betriebliche Pensionskasse (occupational), and private Vorsorge for retirement.
Austria Social Contributions Guide 2026
Austrian social insurance contributions: ~12-18% employee rates, ~20-25% employer rates, self-employed ASVG/GSVG rules for 2026.
Rental Income
Rental income tax, deductions, and ImmoESt
Tools & Calculators
Austria Salary Calculator
Brutto/Netto with Lohnsteuer, SV, and Absetzbeträge
Austria VAT Calculator
Umsatzsteuer 20%/10%/13% with net-to-gross and gross-to-net
Austria Corporate Tax Calculator
Körperschaftsteuer 23% standard rate
Austria Capital Gains Calculator
KESt 27.5% on shares, bonds, and crypto
Austria Property Tax Calculator
Grundsteuer and Immobilienertragsteuer on property
Austria Wealth Tax Calculator
No wealth tax in Austria (abolished)
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool