ZuzugsbegĆ¼nstigung (Expat Specialist Relief) in Austria (2026)
Foreign specialists and researchers taking up employment in Austria for the first time receive a 30% income-tax exemption on their base salary for up to 5 years under Ā§3(1)(10) EStG and the ZuzugsbegĆ¼nstigungsverordnung.
Austria Ā· Special Tax Regime Ā· 2026
Last reviewed:
How it works
Foreign specialists and researchers taking up employment in Austria for the first time receive a 30% income-tax exemption on their base salary for up to 5 years under Ā§3(1)(10) EStG and the ZuzugsbegĆ¼nstigungsverordnung. Relocation costs reimbursed by the employer are also tax-free. Widely used by multinationals seconding executives and academics to Vienna ā meaningfully cuts the effective rate under Austria's 55% top marginal bracket.
Who qualifies?
Foreign specialists, researchers, and executives assigned to Austria for the first time; applied via employer payroll with tax authority approval.
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Austria top rate | 55% |
Calculate your take-home under ZuzugsbegĆ¼nstigung (Expat Specialist Relief)
Enter your salary and select Austria + the zuzugs-beguenstigung regime in our calculator.
Planning overview ā not tax advice. Regime rules change; verify with a licensed Maltese advisor and official sources. See our methodology for data sources.