Austria

Austria is a Central Europe jurisdiction with a standard worldwide income tax regime applicable to tax residents. Personal income tax rates range from 20% to 55%. The standard corporate income tax rate is 23%. Capital gains are taxed at 28%.

Tax residency in Austria is generally triggered by physical presence exceeding 183 days in a calendar year. As an EU member state, Austria offers residents access to the single market and an EU passport.

Account opening in Austria can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Austria is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Tax residency in Austria is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. Controlled Foreign Corporation (CFC) rules are in force. Residents who own or control foreign entities may face attribution of that entity's undistributed profits under local anti-avoidance provisions.

Income tax 20–55% (55% for >€1M/yr; 50% up to €1M). KESt 27.5% on investment income. Corporate reduced to 23% from 2024. Pension insurance ~18.86% employer + ~10.25% employee. High social security contributions.

The standard corporate income tax rate is 23%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.

Account opening in Austria can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is excellent, with widespread fibre broadband and reliable mobile connectivity across urban and suburban areas.

Austria is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Based on our scoring model, Austria ranks highest for Founder / Entrepreneur and High Net Worth Individual. It offers a reasonable proposition for founder / entrepreneur (score: 53/100). It offers a reasonable proposition for high net worth individual (score: 49/100). It scores lower for high net worth individual and digital nomad and freelancer, who may find other jurisdictions more suitable for their specific requirements.