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Austria

#18 overall · Score 70.9 / 100 · unchanged from 2025

Overall

#18

70.9 / 100

unchanged from 2025

Corporate

#18

66.4 / 100

unchanged from 2025

Individual

#27

57.3 / 100

down two places from 2025

Consumption

#17

59.7 / 100

unchanged from 2025

Property

#17

62.5 / 100

down one place from 2025

Cross-border

#10

78.9 / 100

unchanged from 2025

Strengths

  • After several years of reductions, Austria's corporate tax rate (23 percent) is below the OECD average of 24.2 percent.
  • Austria offers relatively good cost recovery for machinery and intangible assets.
  • There are no estate, inheritance, or wealth taxes.

Weaknesses

  • Austria implemented a digital services tax (DST) in 2020.
  • Austria has a relatively high top personal income tax rate of 55 percent, setting in at the fifth-highest threshold in the OECD at 18 times the average wage.
  • Austrian property taxes are not deductible from corporate income, leading to double taxation of business real estate assets.

Component Scores

Austria category scores out of 100Corporate Taxes: score 66.4, rank 18. Individual Taxes: score 57.3, rank 27. Consumption Taxes: score 59.7, rank 17. Property Taxes: score 62.5, rank 17. Cross-Border Tax Rules: score 78.9, rank 10255075100Corporate Taxes: 66.4 (rank 18)Individual Taxes: 57.3 (rank 27)Consumption Taxes: 59.7 (rank 17)Property Taxes: 62.5 (rank 17)Cross-Border Tax Rules: 78.9 (rank 10)CorporateIndividualConsumptionPropertyCross-border
Category Rank Score vs 2025
Corporate Taxes #18 66.4 unchanged from 2025
Individual Taxes #27 57.3 down two places from 2025
Consumption Taxes #17 59.7 unchanged from 2025
Property Taxes #17 62.5 down one place from 2025
Cross-Border Tax Rules #10 78.9 unchanged from 2025

Ranking Changes, 2014–2026

Austria's best overall rank was 14th and its worst was 18th. It ranks 18th in 2026.

Overall rank by year for AustriaAustria: 2014 rank 14, 2015 rank 14, 2016 rank 16, 2017 rank 16, 2018 rank 16, 2019 rank 14, 2020 rank 14, 2021 rank 16, 2022 rank 16, 2023 rank 16, 2024 rank 14, 2025 rank 18, 2026 rank 182014201520162017201820192020202120222023202420252026Austria 2014: rank 14Austria 2015: rank 14Austria 2016: rank 16Austria 2017: rank 16Austria 2018: rank 16Austria 2019: rank 14Austria 2020: rank 14Austria 2021: rank 16Austria 2022: rank 16Austria 2023: rank 16Austria 2024: rank 14Austria 2025: rank 18Austria 2026: rank 18#14#18

OECD Context

Each row places all 38 countries on a 0–100 score scale for one measure. Austria is highlighted; the dashed line is the OECD median.

All 38 Countries' Ranks

Overall and category ranks for all 38 countries
CountryOverallCorporateIndividualConsumptionPropertyCross-border
Estonia#1#2#1#24#1#7
Latvia#2#1#8#22#4#6
New Zealand#3#31#7#1#8#14
Switzerland#4#7#9#4#36#2
Lithuania#5#3#10#23#6#16
Luxembourg#6#20#21#7#15#5
Czech Republic#7#9#4#32#5#11
Australia#8#29#14#9#3#23
Turkey#9#21#6#15#22#8
Hungary#10#5#3#38#23#4
Israel#11#11#31#11#10#18
Slovak Republic#12#24#2#33#7#17
Sweden#13#6#18#26#9#12
Costa Rica#14#35#13#6#11#29
Canada#15#17#28#8#25#28
Netherlands#16#23#30#14#20#3
United States#17#8#17#3#27#37
Austria#18#18#27#17#17#10
Germany#19#30#34#13#12#9
Norway#20#15#29#27#16#15
Mexico#21#28#26#12#2#38
Finland#22#10#24#28#21#24
Greece#23#22#5#29#30#19
Chile#24#32#23#10#13#36
Slovenia#25#14#12#30#24#30
Korea#26#26#38#2#31#34
Belgium#27#16#15#25#28#21
Japan#28#36#35#5#26#31
Ireland#29#4#36#35#18#27
United Kingdom#30#25#22#34#33#1
Denmark#31#19#37#20#14#32
Poland#32#12#11#36#29#25
Portugal#33#34#19#21#19#33
Iceland#34#13#32#19#34#26
Spain#35#33#20#18#35#20
Italy#36#27#16#37#38#22
Colombia#37#37#25#16#37#35
France#38#38#33#31#32#13

Among European Peers

Austria ranks 12th of 27 European OECD members on the overall index.

Source: 2026 International Tax Competitiveness Index.

Notes on the Data

The 2026 Index uses the most up-to-date data available as of July 2026. Data may not reflect changes in countries making rapid reforms.

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About the Authors

Alex Mengden Tax Foundation
Expert

Alex Mengden

Economist

Alex Mengden is an Economist at the Tax Foundation, where he focuses on international tax issues and tax policy in Europe. He holds a BA in philosophy and economics from the University of Bayreuth and an MSc in economics from the Ludwig Maximilian University of Munich.

Tax Foundation Staff

Luis Zarka

Transatlantic Tax Fellow

Luis Zarka was a 2026 Transatlantic Tax Fellow with the Tax Foundation’s Center for Global Tax Policy.

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Sarah Wilbur Tax Foundation Media Relations Contact

Sarah Wilbur

Communications Manager

Sarah Wilbur is Communications Manager at the Tax Foundation where she advances the organization’s institutional reach by developing its corporate communications and media programs.

Jesse Solis Tax Foundation

Jesse Solis

Vice President of Communications

Jesse Solis is Vice President of Communications at the Tax Foundation, where he leads the communications team and works to build coverage of Tax Foundation’s experts and their work across the globe. He joined the team in 2021 as Communications Manager and became Communications Director in 2024.