Moving to Austria: taxes, residence and life
How to become tax resident in Austria: personal, dividend and corporate tax, 7 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Austria the top income tax rate is 55%, dividends are taxed at up to 27.5% and companies pay 23% corporate tax.
How to move and become tax resident
You can become tax resident in Austria from arrival once you take up residence (Wohnsitz: home available for own use (register) → unlimited liability from move-in). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 7 open residence programmes in Austria — see the list below.
Living there
Vienna has a temperate oceanic climate with winter highs around 3.5 °C and summer highs around 26.5 °C.
Key facts
| Top income tax | 55% |
|---|---|
| Dividend tax | 27.5% |
| Corporate tax | 23% |
| Tax residence | from arrival — Wohnsitz: home available for own use (register) → unlimited liability from move-in |
| Typical residence route | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Climate type | temperate oceanic · 3.5° / 26.5° (Vienna) |
Residence programmes in Austria
Active programmes
- EU/EEA/Swiss registration certificate (free movement) — freeMovement · 2026-10
- Settlement Permit – Gainful Employment Excluded — Income / yr CHF 29'517 · 2026-10
2026 quota applications opened Dec 2025/Jan 2026; places exhausted within days in Vienna
- Red-White-Red Card for self-employed key workers — Investment CHF 94'000 · 2026-10
- Red-White-Red Card for start-up founders — Investment CHF 28'200 · 2026-10
- Red-White-Red Card / EU Blue Card (employment) — employment · 2026-10
- Citizenship for extraordinary achievements in the special interest of the Republic (§10(6) StbG) — citizenshipByInvestment · 2026-10
Not a CBI programme; no appeal; family members not automatically included
- Family reunification with a third-country national — Income / yr CHF 23'283 · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Austria to become tax resident?
from arrival. Wohnsitz: home available for own use (register) → unlimited liability from move-in Habitual abode >6 months alternative
How much tax will I pay in Austria?
In Austria the top income tax rate is 55%, dividends are taxed at up to 27.5% and companies pay 23% corporate tax.
Which residence programmes does Austria offer?
EU/EEA/Swiss registration certificate (free movement); Settlement Permit – Gainful Employment Excluded; Red-White-Red Card for self-employed key workers (CHF 94'000); Red-White-Red Card for start-up founders (CHF 28'200); Red-White-Red Card / EU Blue Card (employment)
What is the usual way to move to Austria?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia · Finland
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