Retiring in Austria: Residence, Taxation of the Pension, Form S1 and Cost of Living

EU nationals enter Austria without a visa and stay three months with no other formality. Beyond that, a retiree who does not work has the right to remain if they have sufficient resources and comprehensive health insurance for themselves and their family, so that they need neither social assistance nor the compensatory supplement (oesterreich.gv.at, Federal Ministry of the Interior). Proof is provided by the Anmeldebescheinigung, to be requested within 4 months of arrival: €44 in 2026, unlimited validity, with a permanent residence certificate after five years of regular and continuous residence, also €44. Registration of your home address (Meldezettel) is still required within 3 days of moving in, as explained in the page on living in Austria.

• Usual documents: identity document, pension statements and proof of resources, proof of health insurance (the S1 accepted by the ÖGK, a Selbstversicherung or equivalent insurance). The application is made in person by appointment with the MA 35 in Vienna (City of Vienna).
• Reference amount: the compensatory supplement guarantees Austrian pensioners €1,308.39 a month for a single person and €2,064.12 for a couple in 2026, paid 14 times a year (oesterreich.gv.at). The official texts consulted do not set an amount of resources to show for a European retiree; this threshold gives an order of magnitude, to be confirmed with the residence authority.

Anyone who has a home in Austria or habitually stays there is taxable in Austria on all their worldwide income; tax residence is acquired retroactively after six months of stay (Federal Ministry of Finance). The treaty between France and Austria, signed in Vienna on 26 March 1993, in force since 1 September 1994 and amended by a protocol signed in 2011, then sets which state may tax each type of income.

• Private and social security pensions (article 18): pensions paid to a resident in respect of previous employment are taxable only in the state of residence. A general-scheme pension or a supplementary pension paid to a retiree settled in Austria is therefore taxed in Austria and escapes French tax (French tax administration).
• Public pensions (article 19): pensions paid by a state or authority in respect of services rendered to that state are taxable only in that state. A former French civil servant therefore remains taxed in France on this pension, unless they hold only Austrian nationality.
• Double taxation (article 23): Austria exempts income taxable in France, taking it into account for the rate applicable to the rest of the income; France grants a tax credit equal to the French tax corresponding to income taxable in Austria.
• Austrian scale: 0% up to €13,539 of annual taxable income, then 20%, 30%, 40%, 48% and 50% by band (Federal Ministry of Finance). The full table is in the page on working in Austria.
• French levies: for a retiree whose tax residence is outside France, the CSG and CRDS (French social levies) do not apply; a health contribution of 3.2% on the basic pension and 4.2% on the supplementary pension is levied within the general scheme (CLEISS).

Individual advice from the service for non-resident individuals or from a tax adviser lets you check the declarations to be filed in each country. The guide to receiving your pension abroad details how pensions are paid outside France.

A French retiree who lives in Austria and receives only French pensions requests the portable document S1 from their pension fund before departure, then sends it to the ÖGK. They are thus registered with the health insurance of their place of residence and receive care under Austrian legislation, like a local insured person, with France bearing the financial cost. Each family member needs their own S1. If the retiree also draws an Austrian pension, it is the Austrian system that covers local care (Assurance Maladie, the French national health insurance).

• Stays in France: the retiree keeps all their rights with their French fund and does not return their carte Vitale (the French health insurance card); cover is restored by calling 36 46 on their return (ameli).
• Trips to another European country: the EHIC (European Health Insurance Card, CEAM in French), valid for two years at most, is requested at least 15 days before departure. Planned care in another country requires prior authorisation from the country of residence (form S2).
• Contributions: an ÖGK insured person bears notably a contribution per prescribed item and a daily hospital contribution, presented in the page on healthcare reimbursement in Austria.

To complement this arrangement with first-euro cover or access to practitioners without a contract, Expavy helps you compare options; see also the guide to retirees’ health insurance abroad and the page on retirement insurance abroad.

Statistik Austria records an average rent of €10.5 per m² including utilities in the second quarter of 2026, or €694.7 per dwelling, with differences by region, floor area and rental segment. A retiree who rents also budgets for utilities, energy and uncovered healthcare costs: the guide to budgeting for health abroad helps you put a figure on this item.

• Transport: the Vienna Jahreskarte costs €294 in 2026 for over-65s, against €461 for an adult (public transport of the City of Vienna).
• Housing in Vienna: the city combines municipal housing, cooperative housing and the private market; the search relies on the commission rules described in the page on living in Austria.
• Income benchmark: the compensatory supplement of €1,308.39 a month for a single person in 2026 sets the Austrian minimum pension, which European retirees compare with their own pension before settling.

The choice of place depends on climate, altitude, proximity to hospitals and the housing budget. Vienna brings together the cultural offer, the university hospitals and the densest transport network in the country. Graz and Linz offer a more modest city size, with universities and full services. Salzburg and Innsbruck lie at the foot of the Alps: the setting is appealing, but winters are longer, snow is more present and the avalanche risk means checking the bulletins before any mountain outing.

For a retirement project, it is useful to spend at least one winter season on site before committing to a long lease, to check the distance to healthcare services and to plan on learning German for everyday procedures.

For periods worked in Austria, the pension is requested from the Austrian fund (PVA). The statutory age is set at 65 for men and 60 for women, with a gradual rise to 65 for women between 2024 and 2033. For insured people born after 1955, the pension is calculated from a pension account (Pensionskonto) credited with 1.78% of insured income a year. It is paid 14 times a year. Early retirement at 62 is possible with a reduction of 4.2% per year of anticipation, and deferring retirement increases the pension by 5.1% a year within certain limits (CLEISS).

Periods completed in France and in Austria add up to open rights: the guide to quarters worked abroad explains the principle of totalisation.

• Request the S1 from your pension fund for yourself and for each family member, before departure.
• Inform your pension funds of the change of address and of the bank account for payment of the pension.
• Register your home address within 3 days of arrival, then request the Anmeldebescheinigung within 4 months.
• Present the S1 to the ÖGK to obtain the e-card.
• Register with the consular register of the French embassy in Vienna for a stay of more than six months.
• Plan for an income tax return in Austria, where the French pension is taxable.

If you return to France, the insured person reopens their rights by contacting their health insurance fund: the page on returning to France details the steps.