AT
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.
Track Austria on your iPhone
Tax Days runs the math for Austria alongside every other US state, federal SPT, Schengen, and 200+ countries.
