Austria’s Ministry of Finance published an overview of finance-policy changes for 2026, centred on a strengthened package against tax fraud and unwanted tax avoidance, new tax relief for overtime and public holiday work, and reforms to increase budget transparency and reduce paper receipts. The tax fraud package is expected to generate additional revenue of EUR 270 million in 2026. Fraud and avoidance measures include removing input VAT deduction for the letting of real estate with acquisition or construction costs of EUR 2 million or more, closing a gap in the taxation of contributions from foreign foundation-like entities, stepping up action against shell companies and improving information exchange for the taxation of cryptoassets. For employees, a new monthly tax-free allowance of EUR 170 applies in 2026 for up to 15 overtime hours, and pay for public holiday work has been tax-free since 1 January 2026 up to EUR 400 per month. Under the Stability Pact, from 2026 all federal states will submit monthly household data and reporting will show each state separately rather than in aggregate. The 2026 annual plan for the national financial education strategy includes initiatives ranging from professional training to new teaching materials and introduces certificates for schools, alongside work on a follow-on strategy intended to apply from 2027. Cash-register reforms are expected to reduce paper printouts from October 2026 by allowing the receipt-issuance obligation to be met through digital access while anchoring a right to a paper receipt, and separate measures from 1 January 2026 include an inflation adjustment to the turnover threshold under the “Kalte Hände” rule and an indefinite extension of the “15 product groups” rule.

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