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Taxes

Austria — Tax: Tax Residency

Austrian income tax residence turns on domicile or habitual abode rather than a 183-day count.

VerifiedGovernment / official sourceAustrian Business Service Portal (USP) — Income tax liabilityLast reviewed: 2026-10-23

Key facts

  • A person with a domicile in Austria or whose usual place of residence is Austria is taxed without restriction on worldwide income.
  • Usual residence means clearly spending longer periods in Austria rather than a temporary stay.
  • The BMF Tax Book states that after six months in Austria unlimited tax liability applies in all cases, with retroactive effect.
  • The 183-day figure appears in double tax treaty employment articles, which decide where employment income is taxed, not domestic residence.

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