Getting your tax ID in Austria

Americans arriving in Austria often ask where to apply for their Austrian tax ID, expecting a step like getting a Social Security number. In Austria the answer is usually that you do not apply at all. The tax number comes to you when the tax office opens an account for you, and many employees go years without needing to look it up. But if you are self-employed, want a refund, or need to log into the tax portal, it matters, and the way to access the system has changed. This guide uses the Austrian Federal Ministry of Finance's own guidance.

What the tax number is

The Austrian tax number (Steuernummer) has nine digits. The Ministry of Finance explains that it is communicated to you in writing the first time a tax account is opened for you, and that it then appears on all written documents from the tax office, such as assessment notices. It does not change for the rest of your life in Austria, even if the bank details of the tax office change.

It is not the same as your social insurance number, which appears on your e-card and comes from the social insurance system. You will use both: the social insurance number for health care and your employer, and the tax number for dealings with the tax office.

Who gets one and when

### Employees

If you work for an Austrian employer, your employer deducts wage tax from your salary each month and reports your pay to the tax office. You do not need to register separately to start work. A tax account and tax number are created when there is something to assess, for example when you file an employee tax assessment, the Austrian annual tax declaration, to claim deductions or a refund.

### Self-employed people and freelancers

If you work for yourself, you must tell the tax office that you have started a business. The migration portal notes that "new self-employed" people also report to the social insurance institution for the self-employed. Your tax number arrives once the tax office has opened your account.

### People with Austrian income who live abroad

People who do not live in Austria but earn income there, such as Austrian rental income or an Austrian pension, have limited tax liability. The Tax Book explains that they can also be required, or choose, to file an assessment.

FinanzOnline: the tax portal

Almost everything happens online through FinanzOnline, the Ministry of Finance's free portal. The Tax Book lists what you can do there: file your employee tax assessment, see your tax account balance and pay slips, receive tax decisions in an electronic mailbox and run an anonymous tax calculation.

### Logging in with ID Austria

The ministry now treats ID Austria, the national electronic identity, as the standard way into FinanzOnline. The Tax Book explains that you can apply for ID Austria at a registration office such as a tax office, a local authority or selected service centres. The ministry notes that an older option, sending new access codes to your email or mobile phone if you forget your login, was available only until October 2026, and it recommends switching to ID Austria.

For a US citizen living in Austria, getting ID Austria early saves a lot of trouble. It also lets you use other government online services, including online address registration once you have been registered before.

### If you live outside Austria

If you are not resident in Austria but need FinanzOnline access, the ministry offers a separate route. People from states with an eIDAS-compliant electronic identification can log on directly. The United States does not issue one, so Americans abroad would use the ministry's video identification procedure, which requires a completed and signed FON1NP form and a valid passport, and can issue login details during the appointment. Individual entrepreneurs without a tax number also submit a questionnaire for disclosing a commercial activity.

At the time we checked, the ministry's page stated that video identification was temporarily disabled because of a security issue, with the service to be restored as soon as possible. Check the page before you plan around it.

Filing windows that matter

• Five years for refunds. You have five years to apply for an employee tax assessment. The Tax Book gives the example that the application for 2025 can be submitted until the end of December 2030.
• Automatic assessments. If you only had employment income and the tax office expects a refund, it may carry out an assessment without an application and credit at least €5 to your account, provided it has your bank details. You can still file your own assessment within five years if deductions were missed.
• Keep records for seven years. Do not attach pay slips or receipts to your return, but keep them for seven years in case the tax office asks.

Give the tax office your IBAN and BIC; those are the only bank details it can use for refunds.

What the assessment calculates

When the tax office assesses you, it applies the income tax scale. The Tax Book sets out the 2025 rates: no tax on the first €13,308 of taxable income, then 20 percent up to €21,617, 30 percent up to €35,836, 40 percent up to €69,166, 48 percent up to €103,072 and 50 percent above that, with income over €1 million taxed at 55 percent. The thresholds are adjusted each year for inflation.

Deductions then reduce the tax due. For 2026 the Tax Book lists, among others, a transportation deduction of €496 a year for employees, a pensioner deduction of up to €1,020 a year, and the Family Bonus Plus of €166.68 a month per child under 18. Some of these are applied automatically through payroll; others you claim in the employee tax assessment, which is why filing one is often worth the effort even when nothing forces you to.

How the tax number fits with your US filings

Your US obligations continue. Your Austrian tax number is the foreign taxpayer identification number that US forms and financial institutions may ask for. Austrian banks, for their part, must identify US account holders under FATCA, so they will ask for your Social Security number when you open an account.

When you claim the US foreign tax credit for Austrian tax, keep the Austrian assessment notices that carry your tax number; they are your proof of tax paid.

Practical checklist

1. Register your address first; most offices will ask for the confirmation.
2. Apply for ID Austria at a registration office.
3. Log into FinanzOnline with ID Austria and check whether a tax account exists.
4. If you are self-employed, notify the tax office and social insurance when you start.
5. Store every tax decision and note your nine-digit tax number with your US tax records.

Common questions

Do I need a tax number before I start a job in Austria? No. Your employer withholds wage tax and reports your pay. A tax account and number are created when there is something to assess, such as an employee tax assessment.

How long is an Austrian tax number valid? Permanently. The Ministry of Finance states that it does not change once issued.

How long do I have to claim an Austrian tax refund? Five years. The application for the 2025 tax year can be submitted until the end of December 2030.

Can I access FinanzOnline from the US? Non-residents without an eIDAS electronic ID can request login details through the ministry's video identification procedure, though the ministry reported that service as temporarily disabled when we checked.