BCAUNTERNEHMENSBERATUNG
Law library / EStG

Austrian tax law

Income Tax Act (EStG)

Selected provisions of the Austrian income tax statute that matter to founders and directors — residency, types of income, the 27.5% rate on dividends and gains, the tariff, and the taxation of non-residents.

Einkommensteuergesetz 1988 (EStG 1988), BGBl. Nr. 400/1988, in der geltenden Fassung

6 selected sections · English side by side with the current German text · German text as of 30 October 2026 · translation edited by Alexander Baranov

For founders relocating to Austria, directors of an Austrian company and non-residents with Austrian income, these sections answer the first questions: when you become fully taxable in Austria (residence or habitual abode), which income is taxed and how, the 27.5% flat rate on dividends and gains from shares, the progressive brackets from 0% to 55%, and which Austrian-source income non-residents pay tax on — including withholding on fees.

Each section below shows the English and the German side by side, paragraph by paragraph; the German text is copied from the official consolidated version (RIS) and our English is an unofficial working translation. Amounts are those in force for 2026; several thresholds are indexed annually.

In practice: Relocation & residence · Tax residency for founders (guide) · Paying yourself from a GmbH (guide).

Residency & income

§ 1Personal tax liability (residency)Persönliche Steuerpflicht§ 2Income and types of incomeEinkunftsarten, Einkünfte, Einkommen

Capital income & rates

§ 27aSpecial 27.5% rate on capital incomeBesonderer Steuersatz und Bemessungsgrundlage für Einkünfte aus Kapitalvermögen§ 33Income tax rates and creditsSteuersätze und Steuerabsetzbeträge

Non-residents

§ 98Income of non-residentsEinkünfte bei beschränkter Steuerpflicht§ 99Withholding tax on non-residentsSteuerabzug in besonderen Fällen
Unofficial translation, information only. Only the German text is legally binding. This is not legal advice. Selected provisions, not the complete Act.