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Withholding tax in Austria 2026
Austria withholds a final 27.5% on dividends to non-residents (treaties usually cut it to 15%), but interest is friendlier: residents of countries in the automatic information exchange pay no Austrian withholding at all.
Royalties and technical consulting fees leave at 20% of the gross (or 25% of net), and non-residents' crypto income is entirely outside Austrian taxing rights.
At a glance
- top rate
- 27.5% (dividends)
- entry band
- 0% — interest to information-exchange-country residents; crypto income
- tax year basis
- Withheld at payment
- filing deadline
- Final for most investment income
- residency basis
- Austrian-source income of non-residents
- regime flag
- EEA nationals: 90% rule unlocks resident treatment
Rates
Withholding on payments to non-residents (2026)
| Rate | Base | Applies to |
|---|---|---|
| 27.5% | Gross | Dividends — final; treaties typically reduce to 15% |
| 0% | — | Interest paid to residents of automatic-information-exchange countries; otherwise 27.5% (25% on bank deposits) |
| 20% gross / 25% net | Royalties | Also technical and commercial consulting fees — treaty-reducible |
| 20% | Gross | Labour hired out to work in Austria — final |
| 27.5% | Net gain | Sales of 1%+ stakes in Austrian companies |
| 30% | Net gain | Austrian real estate gains — same regime as residents, notary-collected |
Thresholds & allowances
- Filing threshold€2,463 of non-withheld Austrian income (2026)
Assessment adds a notional €11,077 to neutralise the zero band
Residency
Residency trigger
These rules govern non-residents' Austrian-source income; management fees escape withholding entirely, and no withholding applies to non-residents' crypto.
Non-resident treatment
European Economic Area (EEA) nationals earning 90%+ of income in Austria (or with under €13,539 elsewhere) can elect resident treatment with full credits — nationality suffices, EEA residence is not required.
Notes
- Foreign employers without an Austrian establishment need not run payroll withholding — employees then settle by assessment.
- Several treaties (Germany, Italy, Liechtenstein) contain special frontier-worker rules.
- An EU-wide fast-refund system for excess withholding applies from 2030; Austria has not yet transposed it.
- Real-estate-fund distributions to non-residents from Austrian property carry a 25% final withholding.
FAQ
What does Austria withhold on dividends to foreign investors?
27.5% at source, final — with treaty relief typically bringing it to 15% by refund or relief at source.
Is Austrian interest taxed for non-residents?
Generally not — 0% Austrian withholding applies to interest paid to individuals resident in countries participating in automatic information exchange; others face 27.5% (25% on bank deposits).
Figures: tax year 2026, compiled from public sources. Not tax advice.