Leaving Austria: End Your Tax Residency Cleanly and Plan the Exit Tax

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

You're leaving Austria for Lisbon, Malta or Dubai. You want a clean break from a tax system that goes up to 55%. This is your exit plan: what actually ends residence, how the exit tax works, and what Austria keeps taxing after you've gone.

Leaving Austria in 2026: the key figures

Is this guide for you?

Read on if you…

• are moving your life out of Austria and want to stop being taxed on worldwide income;
• hold an ETF portfolio, crypto or shares in your own GmbH;
• want to keep a holiday flat in Austria after you leave.

Probably not your case if you…

• are only travelling for a few months and keeping your Vienna flat as your home;
• are moving to Austria – see the practical guide to obtaining your tax residency in Austria.

What actually ends Austrian tax residency?

You stay resident as long as you meet either test. So you have to break both.

The 70-day secondary-home rule

The Secondary Residence Ordinance (Zweitwohnsitzverordnung) gives you one way to keep a flat. Your Austrian home does not create residence if both conditions hold:

1. your centre of vital interests – basically where your life is – has been abroad for more than five years; and
2. you use the Austrian home for no more than 70 days a year and keep a record of those days.

Here's the catch: the five-year condition means it rarely helps in your first years after leaving. Until then, an available home usually keeps you resident.

What is your exit plan? Before, during and after

Before you leave

1. Value your portfolio. List shares, ETFs, bonds, crypto bought after 28 February 2021, and shares in any company you own.
2. Estimate the exit tax. Market value minus purchase cost, times 27.5%.
3. Pick your destination with the exit tax in mind. EU/EEA moves allow deferral; third-country moves usually don't.
4. Decide on your home. Sell it, end the lease, or let it long-term to a third party.

During the move

1. Hand back the keys and keep proof of the date.
2. Deregister (Abmeldung) at the registration office within three days before or after leaving.
3. Inform your tax office of your new foreign address via FinanzOnline.
4. Register in your new country and request a tax residence certificate there.

After the move

1. File the return for your departure year, including the exit-tax calculation and any deferral application.
2. Report later sales if your exit tax was deferred. The deferred tax then becomes payable.
3. Keep counting days if you visit Austria often.
4. Adjust payroll if you still work for an Austrian employer remotely.

How does Austria's exit tax work?

The exit tax (Wegzugsbesteuerung) is in section 27(6) of the Income Tax Act. Your move can end Austria's right to tax future gains. If so, your financial assets are treated as sold at market value on the move date. The gain is taxed at 27.5%.

It covers shares, ETFs, fund units, bonds and derivatives. It also covers your own GmbH or FlexCo shares and crypto bought after 28 February 2021.

What you pay depends on where you go:

• Moving to an EU or EEA country with mutual assistance on tax collection: the tax is assessed, but you can apply to defer it. It becomes payable only when you actually sell, or move on to a third country. New since 1 July 2026: if the deferred tax exceeds EUR 100,000, you must prove to the tax office every year that you still hold the assets (by the end of the following year).
• Business assets moved abroad follow separate rules with instalments: seven years for fixed assets, two years for current assets.
• Moving to a third country such as the UAE or Switzerland: the tax is generally due immediately.

If you later return to Austria, the exit taxation can be reversed in some cases. Keep your departure assessment safe.

For a deeper look at the rates, see capital gains tax in Austria.

What stays taxable in Austria after you leave?

As a non-resident, you have limited tax liability: Austria taxes only Austrian-source income. That includes:

• salary for work physically done in Austria;
• rent from Austrian property and gains on selling it (30% ImmoESt);
• profits of an Austrian business or permanent establishment;
• dividends from Austrian companies, via withholding tax, reduced under most treaties;
• gains on shares in Austrian companies where you held 1% or more in the last five years. Most treaties shift this right to your new country.

Gains on ordinary portfolio shares and ETFs are generally no longer taxable in Austria once you're non-resident. Your new country takes over.

Moving to Malta? Check capital gains taxation in Malta for what applies on arrival. The practical guide to ceasing your tax residency in Malta covers a later move on.

Common mistakes (and what they cost)

• Deregistering but keeping the flat → you stay resident, so Austria keeps taxing your worldwide income at up to 55%.
• Forgetting your own GmbH shares → they count as financial assets. A successful founder can owe a large exit tax on paper value.
• Moving to a third country without cash ready → the exit tax is due at once. You may have to sell assets to pay it.
• Relying on the 70-day rule too early → it only applies after five years with your centre of life abroad.
• Not filing a departure-year return → the exit tax and any deferral must be declared; missing it leads to estimates, interest and penalties.

Frequently asked questions

How do I stop being a tax resident in Austria?

Give up every Austrian home available to you, or meet the strict 70-day secondary-home rule. Stay in Austria less than six months a year. Then deregister, tell your tax office your new address, and build a real home in your new country. Keep evidence: lease termination, deregistration form and foreign residence certificate.

Does Austria have an exit tax?

Yes. Leaving Austria triggers a deemed sale of financial assets such as shares, ETFs, new crypto and shares in your own company. The unrealised gain is taxed at 27.5%. For moves within the EU or EEA you can apply to defer payment until you actually sell. For other countries the tax is generally due immediately.

Can I keep my apartment in Austria after moving abroad?

You can, but it will usually keep you tax resident. The Secondary Residence Ordinance only helps after five years with your centre of vital interests abroad. You must also use the flat 70 days a year or less. Renting it out long-term to someone else removes it as your abode.

What do non-residents pay tax on in Austria?

Only Austrian-source income. That covers salary for work done in Austria and Austrian rental income. It also covers property gains at 30%, Austrian business profits and Austrian dividends. Gains on ordinary portfolio shares are generally no longer taxable in Austria once you have left.

How long can I stay in Austria without becoming tax resident again?

Up to six months, as long as you have no home available to you there. Once you keep a flat that you can use, residence can start again from the first day. Track your days carefully if you return often, for example for ski seasons or family visits.

When is the exit tax calculated?

On the day Austria loses its right to tax your future gains, usually the day your residence ends. The gain is market value on that day minus your purchase cost. You declare it in the income tax return for the year you leave, together with any application to defer payment.

Related guides

• Austria taxes in 2026: the full overview
• Capital gains tax in Austria
• How to become tax resident in Austria
• Capital gains taxation in Malta
• Moving to Switzerland: tax residency rules
• Tax fraud regulations of Austria
• All country tax guides

Sources

• Income Tax Act 1988 (EStG), sections 1 and 27(6) – consolidated text, RIS
• Legal information system (RIS) – Secondary Residence Ordinance, BGBl. II No. 528/2003
• Federal Ministry of Finance (BMF) – moving abroad and FinanzOnline
• oesterreich.gv.at – deregistering your residence (Abmeldung)

This guide is general information, not personalised tax advice. See how we research and review.