Artist tax (Austria)

Austria taxes artists from abroad on what they earn here and collects the tax when the fee is paid. Whoever pays the fee withholds the tax, pays it over and is liable for it (§ 100 EStG). The base is everything the artist receives for the show: the fee plus flights, hotel or other costs the promoter pays or reimburses, without VAT. As of 1 October 2026:

• Gross (the default): 20% of the full amount.
• Net (EU or EEA residents only): costs directly linked to the show come off first, if the artist reports them in writing with receipts before payment. The rate is 20% on income up to €20,000 in the calendar year and 25% on the part above (23% for companies).
• Due: with every payment, the deposit included. What was withheld in a month goes to the tax office by the 15th of the next month, reported on form E 19.

Example

A club in Graz books [Artist A] from Berlin for €2,500 plus a €230 flight it pays back. Gross: 20% of €2,730 is €546. The club transfers €2,184 to the artist side and pays €546 to the tax office. Net, with the flight reported in advance: 20% of €2,500, so €500.

What to watch for

• Gross or net in the offer. If the artist was promised the full amount, the promoter carries the tax: 25% of the payout.
• Treaties rarely help. Most let the country of the show tax. See treaty relief.
• Small fees. Up to a €1,000 fee from one promoter, the Künstler-Sportler-Erlass lets the promoter skip the withholding if the artist declares in writing that their Austrian income for the year stays low (€2,000 in the decree; the WKO uses the indexed €2,463 for 2026).

This is general information, not tax advice. Check your case with a tax adviser.