Europe · EUR
Austria For Solopreneurs - Tax, Immigration, Lifestyle
Reviewed 2026-06-21
Top income tax
55%
Self-employed SS
Yes
VAT
20%
Capital gains
27.5%
Exit tax
Conditional
Nomad visa
No
44
/ 100
Tax efficiency22
Ease to enter57
Ease to exit58
Cost of living60
Internet31
English100
Austria taxes residents on worldwide income under a steep progressive schedule that tops out at 55 percent, but it has no wealth, inheritance, or gift tax and applies a flat 27.5 percent final rate to most capital gains, dividends, and crypto. Self-employed people fall under compulsory SVS social insurance once income passes a low threshold, and the standard VAT is 20 percent with a 23 percent corporate rate. There is no dedicated digital nomad visa, though non-EU founders can use the Red-White-Red Card start-up founder route, and an exit tax can apply to unrealized securities gains when leaving the country.
Personal income tax
Income tax structureProgressive
Top income tax rate55%
Entry income tax rate20%
Top rate threshold$1,080,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate18.07%
Employer SS rate20.98%
Indirect & other taxes
VAT standard rate20%
Capital gains rate27.5%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxConditional
Exit tax triggerTransfer of tax residence abroad triggers tax on unrealized gains of securities and shares held privately; relocation within the EU/EEA allows deferral until actual disposal, while moves outside the EU/EEA generally make the tax due (security may be posted).
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate23%
WHT on dividends27.5%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameExpatriate regime (flat-rate professional expense allowance of 20%, capped at EUR 10,000/year)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index71.3
Internet speed140 Mbps
English proficiencyHigh
Civil liberties93
Citizenship by investment
Austria grants citizenship to investors. This is a passport rather than a permit, so it survives you leaving the country.
Citizenship for extraordinary achievements in the special interest of the Republic (StbG Sec. 10(6))
| Route | From | Notes |
|---|---|---|
| Extraordinary active economic contribution (discretionary, no statutory amount) | varies | passive investment e.g. real estate does NOT qualify; commercial estimates EUR 2-10M are unofficial |
Residency requirementnone
Processing timediscretionary, not published
Dual citizenshipAllowed
high confidence
Sources
- PwC Worldwide Tax Summaries — Austria Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Austria Individual Other taxes and Income determination
- PwC Worldwide Tax Summaries — Austria Corporate Taxes on corporate income
- Austrian Migration Authority — Red-White-Red Card Start-up Founders
- Numbeo — Cost of Living in Austria
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.