For US citizens and green card holders in Austria

US Taxes for Americans Living in Austria

An American in Austria deals with two tax systems. This page sets out the US side: the yearly return, accounts held in Austria, double tax relief, social security, and the Streamlined route for missed years.

US returnFBARForm 8938Treaty: yesTotalization: yes

Request a Quote What to File

Quick answer

Do US citizens living in Austria have to file US taxes?

Yes. The US taxes citizens and green card holders on worldwide income wherever they live. Living in Austria gives an automatic extension to June 15, accounts there above US$10,000 in total need an FBAR, and the foreign tax credit or the foreign earned income exclusion (US$132,900 for 2026) usually prevents double tax. The US has an income tax treaty with Austria, and a social security agreement has been in force since November 1, 1991.

Prepared by Illuminous Accounting · Sources checked November 11, 2026

At a glance

Yearly US return: Yes, on worldwide income; due June 15 automatically when living abroad
US tax treaty with Austria: Yes, per the IRS list (saving clause applies to US citizens)
Social security agreement: Yes, in force since November 1, 1991
Accounts in Austria: FBAR above US$10,000 in total; Form 8938 above higher limits
Behind on filing: Streamlined: 3 years of returns, 6 years of FBARs

US filing duty for Americans in Austria

A US passport or green card keeps you in the US tax system after a move to Austria. The IRS expects a return covering income from everywhere, including your Austrian salary or business income, in US dollars (IRS Pub 54).

Timing is a little kinder abroad: if you live and work outside the US on April 15, the filing date moves automatically to June 15, and an extension request takes it to October 15. Tax paid after April 15 still carries interest, so a payment estimate is worth making early.

Avoiding double tax between the US and Austria

Two US tools stop the same income being taxed twice.

Foreign earned income exclusion: up to US$130,000 for 2025 and US$132,900 for 2026 of earned income, for people who qualify by residence or days abroad (IRS).
Foreign tax credit: a credit against US tax for income tax paid in Austria.

The US has an income tax treaty with Austria (IRS treaty list), but US treaties contain a saving clause: they generally do not reduce US tax for US citizens, with specific exceptions written into each treaty (IRS Pub 54). So the treaty helps at the edges, for example with pensions or the order of tax credits, while the main relief comes from the exclusion or the credit.

Which tool works better depends on your income and on how much tax Austria charges you; we compare both. See FEIE vs foreign tax credit.

Money kept in Austria

The US wants to know about money you keep in Austria. Once your non-US accounts together pass US$10,000 at any point in the year, an FBAR is due, normally April 15 with an automatic extension to October 15 (IRS).

Larger balances bring Form 8938 as well. For someone living abroad the starting point is US$200,000 at the end of the year or US$300,000 at any time (double for a joint return), and the penalty for leaving it out is US$10,000 (IRS).

Missed years while living in Austria

Behind on US filings while living in Austria? Eligible non-willful filers who live abroad can use the Streamlined Foreign Offshore Procedures: file the last 3 years of returns and 6 years of FBARs, pay any tax and interest, and the IRS does not charge the usual failure-to-file, information return or FBAR penalties (IRS). More in our Streamlined guide.

Your Austrian return and ours

Americans in Austria include staff of international organizations in Vienna, academics, musicians and employees of Austrian companies.

We prepare the US side only. Your Austrian tax return stays with a local adviser in Austria, and we can work from the figures on that return so both sides match. For the wider picture, see US tax for Americans in Europe.

How we help

Gurleen Kaur, CPA licensed in British Columbia and Washington State, prepares and signs US returns for Americans living in Austria: the yearly return with the exclusion or credit, FBAR and Form 8938, and Streamlined catch-up. Every engagement starts with a fixed written quote after we review the file. See the yearly filing package.

Sources: treaty articles and US law

Treaty and social security

The IRS lists the 1996 income tax treaty. General effective date (IRS Table 3): treaty Jan. 1, 1999 (IRS treaty documents for Austria; treaty text; IRS Table 3).
Saving clause: Article 1 (Personal Scope), which lets the United States tax its citizens as if the treaty had not come into effect, apart from listed exceptions.
Article 22 (Relief from Double Taxation), on relief from double taxation.
Article 18 (Pensions), on pensions and social security.
Article 15 (Dependent Personal Services), on employment income.
Social security: the US agreement with Austria entered into force on November 1, 1991 (SSA).

US law

Foreign tax credit: Code section 901 (IRS Pub 54).
Form 8938: Code section 6038D and Treas. Reg. section 1.6038D (IRS Form 8938 instructions).
FBAR: 31 USC 5314 and 31 CFR 1010.350 (IRS Internal Revenue Manual 4.26.16).
Green card holders and residency: Code section 7701(b) (IRS Pub 519).
Foreign earned income exclusion: Code section 911 (IRS Form 2555 instructions).

The tax rules of Austria also apply to you there; a local adviser covers that side.

Common questions

I moved to Austria. Do I still file a US return?

Yes. US citizens and green card holders file a US return on worldwide income wherever they live. Living in Austria on April 15 gives an automatic extension to June 15, and tax paid in Austria or the foreign earned income exclusion often reduces the US tax to little or nothing.

Does the US-Austria tax treaty stop double taxation?

Partly. The treaty exists, but its saving clause lets the US tax its own citizens as if there were no treaty, with listed exceptions. The main relief is the foreign tax credit or the foreign earned income exclusion.

Do I pay social security in both the US and Austria?

Generally not. The US-Austria social security agreement, in force since November 1, 1991, assigns your work to one system.

What if I never filed US taxes while living in Austria?

If it was not willful, the Streamlined Foreign Offshore Procedures let you file 3 years of returns and 6 years of FBARs, and eligible people living abroad do not pay the usual failure-to-file, information return or FBAR penalties.

Sources

Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.

Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.

Living in Austria? Request a quote

Tell us your situation in a few lines. We confirm whether we can help, what records matter and the next step. Substantive advice begins under a paid diagnostic or signed engagement.

Prepared and signed by a licensed US CPA who can represent you before the IRS. Verify Gurleen Kaur's Washington licence (#41150) on CPAverify

Call +1-778-325-0564 [email protected]

Name

Phone optional

Service needed

Briefly describe what you need

How did you find us? optional

By submitting, you agree that Illuminous Accounting may use this information to respond to your inquiry. Please do not include account numbers or other sensitive documents. If we work together, documents come in through our secure client portal, never by email. Read our privacy notice.