Zuzugsbegünstigung (§ 103 EStG) – relocation tax relief incl. 30% Zuzugsfreibetrag
Researchers moving to Austria keep 30% of their research income tax-free for five years.
Record checked Oct 21, 2026 · official source confirmed 14 Nov, 06:01 UTC
Summary
Scientists and researchers moving to Austria can have 30% of their scientific income tax-exempt for five years; scientists, researchers, artists and athletes whose move is in the public interest can also have foreign-source income taxed at a flat average rate (minimum 15%).
Dream spread
Researchers moving to Austria keep 30% of their research income tax-free for five years.
Relocation reality check
Discretionary: granted only by ruling (Bescheid) of the Finanzamt Österreich when the move serves science/research in the public interest; written application within six months of moving. If granted, no other relocation expenses can be deducted.
Your fit signals
The real program is below — the 0–100 scoring is a paid feature.
Full match score — Solo / Household
The 0–100 move-match score, quality score, and would-stay breakdown — with confidence and full reasoning — unlock on Solo and Household.
See Solo & Household plansCheck: Local job required
The program expects a job with an employer in Austria — it is not a remote-work route.
Reality engine
Four lenses on whether this move fits you — tap a panel to see the logic behind each signal.
Eligibility
Scientists/researchers (incl. industry researchers paid at least the EU Blue Card threshold) for the 30% allowance; artists and athletes only for the foreign-income relief. Must move your centre of vital interests to Austria.
Conditions
The program's rules on record, blockers first. Confirm each on the official source.
Local job required
CautionThe program expects a job with an employer in Austria — it is not a remote-work route.
Costs & money
The amounts & terms on record from the official source. USD figures are estimates.
- Duration
- 60 months (about 5 years)
- Property purchase
- Not required
- Tax
- 30% of income from domestic & foreign scientific activity exempt for 5 years. Foreign-income relief: flat average rate, min 15%, rising 2 points a year after year 10.
True cost to move
Upfront cash, reimbursements, and net position after approval — not headline incentive amounts.
- Flights & logistics$1,200
- Temporary housing (90 days)$2,400
- Deposit / first month rent$2,000
- Visa & consular fees$500
Application roadmap
A practical sequence — adjust for your consulate and timeline.
1. Confirm official eligibility
Read the primary government source.
2. Gather income & employment proof
Bank statements, contracts, or tax records.
3. Book consulate / immigration appointment
Slots vary by country and season.
4. Prepare health coverage
Meet minimum coverage rules before arrival.
Meet people before you go
We are still curating 🇦🇹 Austria-specific communities. Meanwhile, these global boards answer relocation questions every day.
Communities being curated — start with r/expats meanwhile
- r/expats100k+ members
Life abroad, country comparisons, honest post-move retrospectives.
Source trail
Official links, the line we checked, and when we last checked it.
“30 Prozent der Einkünfte aus in- und ausländischer wissenschaftlicher Tätigkeit ... bescheidmäßig für fünf Jahre”
Primary official sourceLast checked Oct 21, 2026- Secondary referenceLast checked Oct 21, 2026
Rule changes
CasaSedora last checked the official source on 14 Nov 2026. Changes appear here once two independent automated checks agree on them, or a person confirms them.
No rule changes recorded since monitoring began.
Our summaries point you to what moved — always confirm details on the official source.