Taxes in Austria
Austria's corporate income tax (Körperschaftsteuer) is 23% since 1 January 2024, down from 24% in 2023 and 25% before. VAT (Umsatzsteuer) is 20%, with reduced rates of 10% and 13% and a 4.9% rate on selected basic foodstuffs introduced in 2026, and small businesses with gross turnover up to EUR 55,000 (with a 10% tolerance) can stay outside VAT under the Kleinunternehmer rule since 2025. Personal income tax is progressive from 0% to 55%, with the bands indexed for inflation each year.
Key facts
| Corporate tax (KStG) | 23% since 1 January 2024 |
|---|---|
| Minimum corporate tax | EUR 500 a year for a GmbH since 2024, payable even in a loss year and credited against later KöSt |
| VAT (UStG) | 20% standard; 10% and 13% reduced; 4.9% on selected basic foodstuffs from 2026 |
| Small business VAT exemption | Turnover up to EUR 55,000 (from 2025) |
| Income tax (EStG) | Progressive, 0% to 55%; bands indexed annually |
| Authority | Federal Ministry of Finance (BMF); rulings in Findok; law in RIS |
Opens the assistant with Austria already selected. Answers cite the law, guidance and cases they rest on.
Where the law and the practice live
The consolidated Acts are published in the Rechtsinformationssystem (RIS). The Ministry's interpretation is in its guidelines and in Findok, the rulings database, and disputes are decided by the Bundesfinanzgericht with appeal to the Verwaltungsgerichtshof. The assistant cites the paragraph of the Act, the Findok ruling and the judgment, in German with an English summary.
Payroll levies and transfer taxes
Employers account for wage tax (Lohnsteuer), the employer contribution to the family burden fund (DB), its surcharge (DZ) and municipal tax (Kommunalsteuer) on top of social security. Real estate transfer tax (Grunderwerbsteuer) applies to property transfers and to certain share transfers in property-holding companies, and stamp duties (Gebühren) remain on some legal transactions.
Frequently asked questions
- What is the corporate tax rate in Austria?
- 23%, since 1 January 2024.
- What is the VAT rate in Austria?
- 20%, with reduced rates of 10% and 13%, and a 4.9% rate on selected basic foodstuffs from 2026.
Primary sources
- Federal Ministry of Finance (BMF)
- RIS — consolidated federal law
- Findok — BMF rulings database
- Federal Ministry of Finance (BMF)
Related guides
Disclaimer: This page provides general tax information based on publicly available primary sources, reviewed on the date shown. Rules are conditional and change; the page may not reflect a change made after that date, and it is not a substitute for advice from a qualified tax professional on your specific situation.