Austria tax calendar 2026: return and payment dates
In Austria the tax year runs from 1 January to 31 December. As of 26 October 2026 the current tax year ends on 31 December 2026; the next tax return is due by 30 April 2027 (tax year 2026), and the tax payment is due after the tax assessment, not on a fixed day.
For a private investor who is tax resident in Austria and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 26 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 66 days).
- 30 April 2027Tax return due — for tax year 2026 (in 186 days).
- No fixed dayTax payment due — for tax year 2026: due after the tax assessment (see the details below).
Return deadline, in full
End of April of the following year for paper returns; end of June if filed electronically via FinanzOnline (§134(1) BAO). For tax year 2026: 30 April 2027 (paper) / 30 June 2027 (electronic). Later deadlines apply when a tax representative files.Payment deadline, in full
Additional tax becomes due one month after notification of the assessment notice (§210(1) BAO). Interest on late assessment (Anspruchszinsen) runs from 1 October of the following year unless a sufficient payment is made by 30 September.
Where to file and pay
Returns and payments go through the tax authority. Its own website: Federal Ministry of Finance (FinanzOnline) — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Austria runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for Austria is 30 April 2027 (tax year 2026). A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of Austria.
Tax payment in Austria falls due after the tax assessment, not on a fixed day; the rule is quoted in full on this page. Returns and payments go through the tax authority: Federal Ministry of Finance (FinanzOnline), finanzonline.bmf.gv.at. Allocaria files and pays nothing for you.
Who must file
Filing is mandatory whenever special-rate capital income is not subject to Austrian KESt withholding - e.g. gains, dividends, interest and fund income at a foreign broker - unless taxation at the regular tariff would result in no tax (§42(1) Z4 EStG). No de-minimis amount and no allowance.
Forms the tax authority names
- Einkommensteuererklaerung E 1
- Beilage E 1kv (Einkuenfte aus Kapitalvermoegen)
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- RIS - EStG 1988 §27a (27.5% / 25% special rates, moving average price, Regelbesteuerungsoption)
Official source · read 14 October 2026
- RIS - EStG 1988 §27 (capital income, loss offset §27(8))
Official source · read 14 October 2026
- RIS - EStG 1988 §42 (filing obligation for non-withheld special-rate capital income)
Official source · read 14 October 2026
- RIS - EStG 1988 §95 (domestic withholding agents)
Official source · read 14 October 2026
- RIS - BAO §134 (filing deadlines 30 April / 30 June)
Official source · read 14 October 2026
- RIS - BAO §210 (due one month after assessment)
Official source · read 14 October 2026
- RIS - InvFG 2011 §186 (fund taxation, non-reporting fund lump sum)
Official source · read 14 October 2026
- BMF - Besteuerung inlaendischer sowie im Inland bezogener Kapitalertraege (updated 1 Jan 2026)
Official source · read 14 October 2026
- BMF - Verluste aus der Veraeusserung von Kapitalvermoegen und Derivaten (updated 1 Jan 2026)
Official source · read 14 October 2026
- BMF - Substanzgewinne bzw. Einkuenfte aus realisierten Wertsteigerungen
Official source · read 14 October 2026
- BMF - Kapitalertraege im engeren Sinn (dividends, foreign WHT credit)
Official source · read 14 October 2026
- PwC Worldwide Tax Summaries - Austria, Individual: Income determination (last reviewed 23 July 2026)
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries - Austria, Individual: Tax administration
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Austria: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Austria. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.