About Austria's Tax System

Austria, located in Europe, offers a worldwide tax system. Under a worldwide tax system, residents are taxed on their global income regardless of where it's earned. However, various tax treaties and exemptions may apply to foreign-sourced income.

With a corporate tax rate of 23% and a top personal income tax rate of 55%,Austria offers a moderate tax environmentin our World Tax Index with an overall score of 58/100.

Tax Information

Corporate Tax

23%

Standard corporate tax rate was reduced to 23% in 2024.

Personal Income Tax

55%

Worldwide

Top marginal rate is 55%.

Economic & Investment Climate

Tax Stability8/10

Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.

Tax Sovereignty4/10

Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.

Economic Stability8/10

A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.

Investment Health8/10

Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.

Corruption Perception8/10

Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.

Special Tax Regimes4/10

Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.