For a general overview of taxation in Austria, the Euraxess Taxation Guide, opens an external URL in a new window is a helpful resource. The guide provides researchers with overview information on the Austrian income tax system, focusing especially on the taxation of income of researchers from abroad in Austria.

Note: For information only – TU Wien assumes no legal responsibility.

Highly qualified researchers (e.g., university professors, scientists working at a university for habilitation) moving to Austria might be entitled to favorable tax treatment (Zuzugsbegünstigung).

Conditions

• Applications must be submitted to the Ministry of Finance within six months of relocating to Austria. Extensions are not possible.
• The relocation must be in the public interest of Austria by supporting science and research. This generally means that:
  • the applicant's work is primarily scientific,
  • the advancement of science and research would not be possible without the applicant's relocation, and
  • the applicant has outstanding scientific qualifications.
• The applicant's center of vital interests must be in Austria. Depending on the benefit claimed, the applicant must not have had their center of vital interests in Austria during the previous five to ten years.

Types of benefits

Tax allowance (Zuzugsfreibetrag)

• Provides a tax allowance of 30% of scientific and research income that is subject to Austrian income tax at the regular tax rate.
• Can be granted for up to five years.

Average tax rate (Beseitigung steuerlicher Mehrbelastungen)

• Eliminates the additional tax burden on certain foreign income by applying an average tax rate of at least 15%.
• Austrian income is not eligible.
• Can be granted for up to ten years.

Applications can be submitted via FinanzOnline, opens an external URL in a new window, Austria's official e-government portal for tax administration.