# How many days make you tax resident in Austria? > How Austria decides tax residency: the residence tests, the tax year (1 January – 31 December), the tests that catch you regardless of days, and Bundesministerium für Finanzen — statute published in the Rechtsinformationssystem des Bundes (RIS)'s own page — checked 2026-08-18. Source: https://doastretch.com/tax-days/austria/ Austria · tax residency · 2026 Austria does not decide it on one number; the tests that do are below, with the official page. Next step **How we know** Figures are as Bundesministerium für Finanzen — statute published in the Rechtsinformationssystem des Bundes (RIS) publishes them at ris.bka.gv.at, checked 18 August 2026. Sources are listed further down the page. ## How the counting works dayThreshold is null because §26 BAO states a six-month period, not a day count; the six months are not defined in days and there is no published part-day convention. The retroactive effect is the point that catches people out: exceeding six months makes the whole stay, from day one, subject to unlimited liability. Cited source is RIS, the Federal Chancellery's official legal information system, for the consolidated Bundesabgabenordnung. Unlimited liability (unbeschränkte Abgabepflicht / Steuerpflicht under §1 EStG) means worldwide income; §1 EStG was not separately retrieved. ## Why the day count is the part you can control Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. ## Sources - [ris.bka.gv.at](https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10003940) — official source, checked 2026-08-18 ## Questions people ask about Austria tax residency **How many days can you spend in Austria before becoming tax resident?** Austria does not decide residency on a single day count. §26 BAO: (1) a person has a Wohnsitz where they hold a dwelling in circumstances indicating that they will keep and use it; (2) a person has their gewöhnlicher Aufenthalt (habitual abode) where they stay in circumstances showing that they are not merely there temporarily — and where unlimited liability attaches to habitual abode, it always arises once the domestic stay exceeds six months, retroactively covering the first six months. The Federal Ministry of Finance is empowered to disapply that rule for people whose stay in Austria is not more than one year and who neither run a trade nor exercise another profession in Austria. (3) Austrian citizens employed by a public-law body with a place of duty abroad are treated as having their habitual abode at the place of the paying authority, as are their cohabiting spouses and minor children in the household. Count your days anyway — they are evidence, and other countries' tests use them. **When is Austria's tax year?** 1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, The Bundesabgabenordnung expresses the presence test in months: where a tax provision attaches unlimited liability to habitual abode, that liability always arises if the stay in Austria lasts longer than six months, and it then extends back over the first six months too.. **Are residents of Austria taxed on worldwide income?** Yes — once you are tax resident in Austria, worldwide income falls in scope, subject to double-tax treaties. Austria operates the Zweitwohnsitzverordnung (secondary residence ordinance) and the Zuzugsbegünstigung / expatriate rules under §103 EStG. Their conditions were not verified against an official page in this run and are therefore not stated here. **Is there a special tax regime for people moving to Austria?** Austria operates the Zweitwohnsitzverordnung (secondary residence ordinance) and the Zuzugsbegünstigung / expatriate rules under §103 EStG. Their conditions were not verified against an official page in this run and are therefore not stated here. Conditions and time limits apply; the official page below is the place to check them. **How does Stretch count tax days for Austria?** Every stay you log feeds the tally: Stretch counts the days you were present against the country's test in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever. 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Checked 2026-08-18; confirm on the official page before you apply or file.