Austria tax residency: the 183-day rule
Austria treats you as a tax resident at 183 days in any rolling 12-month window — but the day count is only the part we can calculate. It is one of Austria's tests, not the whole rule (see the others below). Source: Bundesministerium für Finanzen (BMF), last reviewed 2026-05-27.
183 days isn't the only route — Austria can also treat you as resident on non-day grounds (domicile / permanent home (wohnsitz), habitual abode by intended long stay (no day count)). See every test below.
Spend 183 days or more in Austria across any rolling 12-month window — the count does not reset on 1 January — and residency can attach.
Reviewed by Quentin Dupard, founder · last reviewed 2026-05-27 · How we research
- Threshold
- 183 days
- Counting window
- 12-month rolling
- Day-based test
- 1
- Last reviewed
- 2026-05-27
How does Austria count days for tax residency?
According to Bundesministerium für Finanzen (BMF), you become a tax resident of Austria once you spend 183 days or more there in any rolling 12-month window. Crucially, this is a rolling window: it does not reset on 1 January. Any qualifying span that contains enough days can trigger residency, so you have to watch a moving window rather than a fixed year.
Ordinary residence — >6 months stay
183 days · any rolling 12-month windowSpend 183 days or more in Austria across any rolling 12-month window — the count does not reset on 1 January — and residency can attach.
Unlimited tax liability triggers if your stay in Austria exceeds 6 months. Temporary absences abroad do not interrupt the stay. Primary triggers are domicile and ordinary residence — the 6-month rule is subsidiary.
What else makes you a tax resident of Austria?
The day count is only one route. Austria can also make you a tax resident through any one of the following — regardless of how few days you spend there. These don't depend on a day count, so Yuravia can't track them for you; weigh them against your own situation.
Domicile / permanent home (Wohnsitz)
§26(1) BAO: having a dwelling in Austria that one keeps and uses (or can use at any time) under circumstances implying ongoing retention — establishes unlimited tax liability (worldwide income) with NO day count; even a secondary/holiday home one is legally and factually able to use at any time qualifies.
Habitual abode by intended long stay (no day count)
§26(2) BAO first sentence: a habitual abode can arise before 6 months elapse if all circumstances show the stay is not merely temporary and a longer period is planned — an intent/circumstances test independent of any day threshold.
Official source
Bundesministerium für Finanzen (BMF). View the primary guidance ↗
Rule last checked against this source on 2026-05-27.
Count your days in Austria
The day count is the one test you can actually calculate — the home, family and ties tests above, you can’t. Use a free calculator to see exactly how close you are to Austria's 183-day threshold — or let Yuravia track it automatically across every country at once and warn you before you cross a line.
Frequently asked questions
How many days can I stay in Austria without becoming a tax resident?
According to Bundesministerium für Finanzen (BMF), Austria treats you as a tax resident at 183 days across any rolling 12-month window (the "Ordinary residence — >6 months stay"). Staying under that is necessary but not sufficient — a permanent home, family, or your centre of vital interests can make you resident on fewer days.
Is the day count the only way to become a tax resident of Austria?
No. Beyond the day count, Austria can treat you as resident through domicile / permanent home (wohnsitz), habitual abode by intended long stay (no day count) — any one of these can apply even if you stay well under 183 days. They don't depend on counting days, so confirm them against your own circumstances.
What counts as a day of presence in Austria?
In most jurisdictions any day on which you are physically present — including the arrival and departure days — counts as a full day. Treating both as counted is the conservative assumption. Always confirm the exact rule with Bundesministerium für Finanzen (BMF).
What is the official source for Austria's tax-residency rule?
Bundesministerium für Finanzen (BMF). The rule on this page was last checked against that source on 2026-05-27. Thresholds and tests change, so confirm before relying on it.
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