Not a Latitax destination
Austria
No inheritance or wealth tax and a flat 27.5% on investment income, but a 55% top income rate and an exit tax on unrealised gains when leaving.
Income tax, top rate
Secondary55%
55% band on income above EUR 1 million runs until 2029, then falls to 50%.
Source: PwC Worldwide Tax Summaries - personal income tax rates · checked 2026-09-29Capital gains
Secondary27.5%
Source: PwC Worldwide Tax Summaries - capital gains tax rates · checked 2026-09-29Corporate
Secondary23%
Source: PwC Worldwide Tax Summaries - corporate income tax rates · checked 2026-09-29Inheritance
SecondaryNone
Source: PwC Worldwide Tax Summaries - inheritance and gift tax rates · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1PwC Worldwide Tax Summaries - personal income tax ratessecondary · checked 2026-09-29
- s2PwC Worldwide Tax Summaries - corporate income tax ratessecondary · checked 2026-09-29
- s3PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
- s4PwC Worldwide Tax Summaries - capital gains tax ratessecondary · checked 2026-09-29
- s5PwC Worldwide Tax Summaries - inheritance and gift tax ratessecondary · checked 2026-09-29
- s6Tax Foundation - Wealth Taxes in Europe, 2026secondary · checked 2026-09-29
- s7GOV.UK - Tax treatiesprimary · checked 2026-09-29