Austrian Tax Residency: How to Become Resident and Get a Residence Certificate

Last reviewed: October 2026

Austria has some of Europe's highest income tax rates but also clear, predictable rules: an abode or six months, and you are in. This guide explains how residence is acquired, how to get the tax residence certificate many people search for, the immigration side for non-EU nationals, and what changes for your income once you are resident in 2026.

Austrian tax residency – key figures (2026)

How do you become tax resident in Austria?

Austria uses two alternative tests:

1. Abode (Wohnsitz): you have a dwelling in circumstances indicating you will keep and use it – a rented flat, an owned home or even accommodation made available to you. Residence can start from day one.
2. Habitual abode (gewöhnlicher Aufenthalt): you stay in Austria for more than six months, even without a home of your own; you are then resident from the beginning of the stay.

Nationality is irrelevant. If another country also considers you resident, the treaty tie-breaker decides treaty residence.

Step-by-step: becoming resident in Austria

1. Secure the right to live in Austria:
   • EU/EEA/Swiss citizens: free movement; apply for a registration certificate (Anmeldebescheinigung) if staying longer than three months.
   • Non-EU nationals: apply for a residence title – e.g. Red-White-Red Card (skilled workers, shortage occupations, self-employed key workers, start-up founders) or settlement permit for financially independent persons.
2. Rent or buy a home and register your address at the local registration office (Meldezettel).
3. Obtain a social security number and register with health insurance (via employer, or as self-employed with the SVS).
4. Register with the tax office if you are self-employed or have income not covered by payroll; employees are taxed through wage withholding.
5. Deregister in your previous country and keep evidence of the move.

How to get an Austrian tax residence certificate

The certificate of residence (Ansässigkeitsbescheinigung) proves to foreign payers and authorities that you are resident in Austria for treaty purposes – for example to reduce withholding tax on foreign dividends or to show a former country that you have moved.

1. Log in to FinanzOnline (or contact your Finanzamt if you do not have access).
2. Request a certificate of residence, stating the tax year and the treaty country; where the foreign country requires its own form (e.g. reduced withholding forms), have the Finanzamt stamp that form.
3. Provide evidence if requested: registration form, lease, employment contract.
4. Send the certificate or stamped form to the foreign payer or authority.

What changes for your income once resident?

• Worldwide income is taxable in Austria; foreign tax is relieved by treaty exemption or credit.
• Employment income is subject to wage tax with favourable treatment of the 13th and 14th salaries.
• Capital income (dividends, interest, gains on shares and funds) is taxed at 27.5%; gains on real estate at 30%.
• Social security contributions apply to employment and self-employment.
• Incentives: assigned employees may use the expatriate deduction; researchers may apply for the relocation allowance.

Points for location-independent professionals

• Remote workers for foreign employers: your salary becomes taxable in Austria; your employer may need an Austrian payroll registration and must watch permanent-establishment risk (home-office rules).
• Freelancers: register your business activity (trade licence where needed) and with the SVS for social insurance.
• Digital nomads: Austria has no digital nomad visa; long stays or an available flat create tax residence.

Frequently asked questions

How long do you have to live in Austria to be a tax resident?

More than six months makes you resident through habitual abode. But if you have an abode available to you – a rented or owned flat – you can be resident from your first day, regardless of the number of days spent.

How do I get a tax residence certificate in Austria?

Request an Ansässigkeitsbescheinigung from your tax office, usually via FinanzOnline, stating the year and the treaty country. If a foreign authority requires its own form, ask the Finanzamt to stamp it.

Are foreigners taxed on worldwide income in Austria?

Yes, if they are resident through an abode or a stay of more than six months. Non-residents are taxed only on Austrian-source income.

Can non-EU citizens move to Austria as remote workers?

There is no digital nomad visa. Non-EU nationals need a residence title such as a Red-White-Red Card or a settlement permit for financially independent persons, each with its own criteria.

What tax rate will I pay in Austria?

Progressive rates up to 50% (55% above EUR 1 million) on employment and business income, and 27.5% on most capital income. Tax brackets are indexed every year.

Related guides

• Tax incentives for expats in Austria
• Leaving Austria: ending your tax residency
• Capital gains tax in Austria
• Business expenses in Austria

Sources

• PwC Worldwide Tax Summaries – Austria: Residence
• PwC Worldwide Tax Summaries – Austria: Income determination
• Austrian Federal Ministry of Finance (bmf.gv.at) – FinanzOnline and certificates of residence
• migration.gv.at – residence titles

This guide is general information, not personalised tax or immigration advice.

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