Austria – China Tax Treaty
The Austria-China tax treaty caps withholding on dividends at 10% for portfolio investors and 7% for qualifying direct investment, and interest at 10%. Royalties are taxed at a uniform 10% across all categories. Private pensions are taxable only in the country of residence, with no withholding at source. This is one of 36 active treaties in Austria's network and one of 47 in China's. The general dividend rate of 10% compares to a median of 15% across Austria's network and 10% across China's.
Verified data
Bundesministerium fur Finanzen Austria (bmf.gv.at) - Doppelbesteuerungsabkommen (Treaty list verified April 2026. Rates from individual treaty texts (Articles 10-12). Statutory dividend WHT is 27.5% KESt; 28% used as rounded figure.)
Withholding Rate Summary
Source: Austria Treaty Reference| Income Type | Treaty Rate | Statutory Rate (Austria) |
|---|---|---|
| Dividends (general) Portfolio investors | 10%saves 18% | 28% |
| Dividends (qualified) Beneficial owner is a company holding >= 10% of voting stock | 7%saves 21% | 28% |
| Interest Bank interest, bonds, loans | 10% | 0% |
| Royalties (avg) Patents, copyright, know-how, film/TV | 10% | — |
| Pensions Private pension distributions | 0% | — |
| Social Security Government social security benefits | 0% | — |
“Treaty Rate” is the maximum withholding permitted under this treaty. The actual effective rate may be lower if domestic law provides a more favorable rate independently. “Statutory Rate (Austria)” shows the rate that applies when no treaty benefit is claimed. Qualified dividend rate requires: Beneficial owner is a company holding >= 10% of voting stock.
Dividends
The general dividend rate of 10% applies to portfolio investors. A reduced rate of 7% is available when beneficial owner is a company holding >= 10% of voting stock. Without the treaty, the statutory withholding rate on dividends is 28%.
Source: Austria Treaty Reference
Interest
Interest payments (bank interest, bonds, loans) are subject to 10% withholding under this treaty, compared to the 0% statutory rate. This represents a no reduction from the statutory rate.
Source: Austria Treaty Reference
Royalties
Royalty withholding rates vary by the type of intellectual property. This treaty distinguishes 4 categories, with rates ranging from 10% to 10%.
Source: Austria Treaty Reference
Pensions & Social Security
Private pension distributions are taxable only in the country of residence, with no withholding at source. Government social security benefits are exempt from source-country withholding.
Source: Austria Treaty Reference
Comparative Context
🇦🇹Austria's Network
Among Austria's 36 active treaty partners, the 10% general dividend rate ranks 3rd (median: 15%).
| Partner | Rate |
|---|---|
| Romania | 5% |
| Saudi Arabia | 5% |
| China (this treaty) | 10% |
| Cyprus | 10% |
| Czech Republic | 10% |
| Egypt | 10% |
🇨🇳China's Network
Among China's 47 active treaty partners, the 10% general dividend rate ranks 3rd (median: 10%).
| Partner | Rate |
|---|---|
| Saudi Arabia | 5% |
| United Arab Emirates | 7% |
| Austria (this treaty) | 10% |
| Belgium | 10% |
| Switzerland | 10% |
| Chile | 10% |