Austria Dividend Withholding Tax
Complete guide for international investors — rates, reclaim deadlines, and which forms to file.
Last updated 2026-09-27
Austria withholds 27.5% on dividends paid to non-resident investors. If you live in a country with a tax treaty, you can reclaim the difference between that rate and your treaty rate by filing a refund claim with the Finanzamt Österreich within 5 years. Treaty rates for investors resident elsewhere range from 10% to 15%; the most common, 15%, leaves 12.5 percentage points to recover.
- Standard Dividend WHT
- 27.5%
- Most Common Treaty Rate
- 15%
- Reclaimable at That Rate
- 12.5%
- Reclaim Deadline
- 5yr
Form ZS-RD1 + ZS-RD1A — Dividend WHT Refund (Austria)
Calculate your refund from AustriaAbout Austria's Withholding Tax
Austria applies 27.5% KESt (Kapitalertragsteuer) on investment income. Most treaty countries can reclaim to 15%. Austria has a 5-year reclaim window.
Available Forms
Official fileable form. Filing channel: Finanzamt Bruck Eisenstadt Oberwart, Neusiedlerstraße 46, A-7000 Eisenstadt (by post) — the form prints this mailing address and its own incoming-stamp field. Requires the residence-state tax authority's certification on ZS-RD1's own §5 Ansässigkeitsbescheinigung before submission — this product never fills that block. ZS-RD1A (Beiblatt A) must be filed together with ZS-RD1, not separately.
Deadline: 5 years
Reclaim by Investor Residence Country
How much investors from each country can reclaim from Austria's 27.5% withholding tax. Click your residence country for a detailed guide.
| Your residence country | Standard WHT | Treaty rate | Reclaimable | |
|---|---|---|---|---|
| 🇬🇧United Kingdom | 27.5% | 10% | 17.5% | |
| 🇸🇪Sweden | 27.5% | 10% | 17.5% | |
| 🇫🇮Finland | 27.5% | 10% | 17.5% | |
| 🇮🇪Ireland | 27.5% | 10% | 17.5% | |
| 🇸🇬Singapore | 27.5% | 10% | 17.5% | |
| 🇯🇵Japan | 27.5% | 10% | 17.5% | |
| 🇺🇸United States | 27.5% | 15% | 12.5% | |
| 🇩🇪Germany | 27.5% | 15% | 12.5% | |
| 🇫🇷France | 27.5% | 15% | 12.5% | |
| 🇪🇸Spain | 27.5% | 15% | 12.5% | |
| 🇳🇱Netherlands | 27.5% | 15% | 12.5% | |
| 🇧🇪Belgium | 27.5% | 15% | 12.5% | |
| 🇨🇭Switzerland | 27.5% | 15% | 12.5% | |
| 🇮🇹Italy | 27.5% | 15% | 12.5% | |
| 🇳🇴Norway | 27.5% | 15% | 12.5% | |
| 🇩🇰Denmark | 27.5% | 15% | 12.5% | |
| 🇵🇹Portugal | 27.5% | 15% | 12.5% | |
| 🇵🇱Poland | 27.5% | 15% | 12.5% | |
| 🇱🇺Luxembourg | 27.5% | 15% | 12.5% | |
| 🇦🇺Australia | 27.5% | 15% | 12.5% | |
| 🇨🇦Canada | 27.5% | 15% | 12.5% |
* Treaty rates shown are standard DTT dividend rates. Lower rates may apply to substantial shareholdings. Consult your tax advisor for your specific situation.
How to reclaim Austria withholding tax
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement — Austria should show 27.5% withheld at source.
- 2
Get a certificate of tax residence
Request a certificate of tax residence from your home country's tax authority for the year the dividend was paid.
- 3
Complete ZS-RD1 + ZS-RD1A — Dividend WHT Refund (Austria)
Fill in the Austria reclaim form with your dividend amounts and the tax withheld.
- 4
Submit before the deadline
File your claim with the Finanzamt Österreich within 5 years.
Frequently asked questions
How much Austria dividend withholding tax can I reclaim?
Austria withholds 27.5%. Treaty rates for investors resident elsewhere range from 10% to 15%; the most common, 15%, leaves 12.5 percentage points to recover. Your exact treaty rate depends on your country of residence.
What is the deadline to reclaim Austria withholding tax?
5 years, counted (in most cases) from the end of the year the dividend was paid. After the deadline the claim is time-barred and the overpaid tax cannot be recovered.
Which form do I use to reclaim Austria withholding tax?
ZS-RD1 + ZS-RD1A — Dividend WHT Refund (Austria) — Official fileable form. Filing channel: Finanzamt Bruck Eisenstadt Oberwart, Neusiedlerstraße 46, A-7000 Eisenstadt (by post) — the form prints this mailing address and its own incoming-stamp field. Requires the residence-state tax authority's certification on ZS-RD1's own §5 Ansässigkeitsbescheinigung before submission — this product never fills that block. ZS-RD1A (Beiblatt A) must be filed together with ZS-RD1, not separately.. It is submitted to the Finanzamt Österreich.
Do I need a certificate of tax residence?
Yes. Most tax authorities require a certificate of tax residence from your home country to grant the reduced treaty rate on a withholding tax reclaim.
Ready to reclaim your Austria withholding tax?
Tax Reclaim generates the exact form you need, pre-filled with your dividend data.
Calculate your refund from Austria — freeNo account needed for the estimate · filing documents from €9.99/year