Austria
Living, work, immigration, education & business — official links and practical guides
Key Facts
Basics
Economy
Source: World Bank Open Data (CC BY 4.0) · 2024 · Last checked: 2026-07-06
Tax snapshot
- The top personal rate of 55% applies to income above €1 million and is time-limited to the years 2016–2029; after that the band reverts to 50%.
- From 1 July 2026 selected staple foods are taxed at 4.9%; 10% covers other food, accommodation and medicines; 13% live plants and animals and artists' services.
Source: National tax authority · Cross-check: OECD · PwC · KPMG · Last checked: 2026-07-16
Headline statutory rates. The income-tax figure includes national surtaxes; any regional or municipal layer is shown beside it. Social contributions and reliefs are excluded. Verify the current rate with the authority before relying on it.
At a glance
An EU state where much of what other countries write into statute is set by collective agreement: there is no statutory minimum wage, and pay floors and the 14 annual salary payments come from more than 800 sector agreements. Daily administration starts with registering your address within three days of moving in, and runs through two portals — oesterreich.gv.at for residents and the Business Service Portal for companies.
Best for
Skilled workers whose occupation is on the shortage lists, employers prepared to hire within a sector collective agreement, and single founders who want to form a company online.
Who this may not suit
Founders who need several shareholders but want to form online without a notary, or newcomers who expect a single national minimum wage to plan pay around.
Main routes in
Key trade-offs
- Your real pay floor and many working conditions come from the collective agreement for your sector, so that agreement — not the statute — is the document to read.
- Most non-EU work routes are scored on points and tied to a job offer, and the card is issued for 24 months before any longer settlement.
- Online formation without a notary is only for one shareholder who is also the sole managing director; a company with partners goes through a notary.
First steps
- 1 Register your address within three days of moving in; most later steps ask for the registration.
- 2 Get ID Austria so you can use the online services on oesterreich.gv.at and the Business Service Portal.
- 3 If you are hiring, find out which collective agreement covers the business before setting any pay.
What changes often
- · The shortage-occupation lists for the Red-White-Red Card, set each year by regulation
- · Collective-agreement pay rates, usually renegotiated every year
- · The caps on rent indexation, which step up from 2026 to 2028
Points thresholds, salary requirements and the shortage lists change — confirm them on the Federal Government's migration platform before applying. Migration Platform of the Austrian Federal Government ↗