Austria tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Austria triggers residency by Wohnsitz (a maintained dwelling) OR habitual abode (continuous stay 6+ months). Top combined rate ~55%. Foreign-employer 183-day treaty rule can protect employment income for inbound workers.
- Maintaining an Austrian dwelling = residency, even without 183 days.
- Austria distinguishes 'unlimited' vs. 'limited' tax liability based on residency.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Austria tax residency, FAQ
How many days can I spend in Austria before becoming a tax resident?
Generally, spending more than 183 days in Austria during a calendar year can make you a tax resident.
How does Austria count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Austria use?
Austria measures residency over calendar year (jan 1 – dec 31).
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