Austria Withholding tax rates
Austria Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Austria levies on payments to non-residents (beschränkt Steuerpflichtige) - Kapitalertragsteuer (KESt) on dividends and, in narrow cases, on interest, and the special Abzugsteuer under §99 EStG 1988 on royalties, performing artists, sportspersons, writers and lecturers, commercial and technical consulting, staff leasing and supervisory board fees - each at its domestic statutory rate before any double-tax treaty or EU directive relief. Administered by the Austrian tax administration (BMF / Finanzamt für Großbetriebe for non-resident relief).
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| Current value | structured — see the API |
|---|---|
| In force from | 2016-01-01 |
| Official source | Einkommensteuergesetz 1988 (EStG 1988), consolidated in the RIS (Rechtsinformationssystem des Bundes): §27a Abs 1 Z 2 - 'in allen anderen Fällen einem besonderen Steuersatz von 27,5%' (all capital income other than bank-deposit interest, including dividends, is subject to a special rate of 27.5%); §100 Abs 1 - 'Die Abzugsteuer gemäß §99 beträgt 20%, bei Einkünften gemäß §99 Abs. 1 Z 6 und 7 jedoch 27,5%' (the withholding tax under §99 is 20%, but 27.5% for the fund/silent-partnership heads). Confirmed in English by the BMF: dividends 'are subject to a 27.5 per cent Capital Yields Tax in Austria' and royalties are 'subject to a 20 per cent special WHT (25 per cent in case of net taxation)' |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Austria runs two distinct withholding regimes for non-residents at different rates: Kapitalertragsteuer of 27.5% on dividends (25% only for the bank-deposit interest class, which for non-residents is mostly out of scope anyway), generally 0% on interest paid to non-residents (a scope rule with a narrow exception for individuals resident outside automatic-exchange-of-information states), and the §99 EStG Abzugsteuer of 20% of gross receipts on royalties, on performing artists/sportspersons/writers/lecturers, on commercial or technical consulting, on staff leasing and on supervisory board fees. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF AND BEFORE EU DIRECTIVE RELIEF. Austria has double-tax treaties with more than 90 countries which can reduce any of these rates, applied either by relief at source (DBA-Entlastungsverordnung conditions) or by refund; we do NOT serve treaty rates. Within the EU, two directives as transposed into the EStG can eliminate the charge entirely: the Parent-Subsidiary Directive (§94 Z 2 EStG - no KESt on dividends to an EU parent within Art 2 of Directive 2011/96/EU holding at least 10% for an uninterrupted year) and the Interest & Royalties Directive (§99a EStG - no withholding on royalties, and on the rare withholding-liable interest, between associated EU companies). These are relief mechanisms subject to documentation and anti-abuse tests, not rates. The series effective_from is 1 January 2016, when the KESt rate on dividends rose from 25% to 27.5% (Steuerreformgesetz 2015/2016). The 20% §99 Abzugsteuer has been stable far longer. One newer moving part sits inside the regime rather than in the headline rates: where the recipient (§93 Abs 1a) or the tax debtor (§100 Abs 1a) is a corporation, withholding may instead be taken at the corporate income tax rate - 24% for 2023, 23% from 2024 - reflecting the KöSt rate cut.
Get it programmatically
curl https://euroref.dev/v1/at/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/at/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/at/withholding-taxOther Austria series: Policy interest rate · Value added tax (Umsatzsteuer / Mehrwertsteuer) · VAT registration threshold · Statutory national minimum wage · Public holidays · Consumer price inflation (VPI, year-on-year) · Corporate income tax (Körperschaftsteuer) · Personal income tax (Einkommensteuer) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory interest (gesetzliche Zinsen)
The same figure elsewhere: Belgium · Bulgaria · Croatia · Cyprus · Czech Republic · all 34