Austria
Corporate Tax Guide
Time of Update: 3/24/2026
Austria has a general corporate income tax rate of 23%, which will increase to 25% by 2022 and then decrease to 24% by 2023. Capital gains are subject to the same tax rate as regular corporate income. Companies are required to make installment payments by quarter, with the final settlement due one month after the annual assessment. The CIT return is usually due on June 30 of the next year, but if submitted by a registered tax advisor, it is due on March 31 of the second year. The general VAT rate is 20%. For non-residents, there is no withholding tax on dividends, interest, or royalties, while for residents it can be 0%, 27.5%, or 23%.
Austria Corporate Income Tax (CIT)
General CIT Rate:
23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)
CIT Return Due Date:
Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.
CIT Payment Due Date:
The final settlement should take place after the annual assessment (payment should be due one month after the assessment).
CIT Estimated Payment Due Date:
Installment payments by quarter.
Austria Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
0 or 23/ 0 or 23/ 0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
23/0/20
Austria Value-Added Tax (VAT)
General VAT Rate:
20
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Austria Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
Austria Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
22.91%
Composite Effective Marginal Tax Rate:
21.96%
Additional info
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TKEG Expat ™ (CH) Austria Corporate Tax Guide
1.
Austria Corporate Income Tax
CIT:
- general corporate income tax rate is 23%
- due date：30 June of the following year
- CIT final payment due date: Final settlement is due subsequent to the annual assessment (payment falls due one month after assessment).
References
https://taxsummaries.pwc.com/austria
2.
Austria VAT
Overview of VAT in the Austria:
There are three types of VAT rates: 20%, 10% and 13%.
There are three types of VAT rates: 20%, 10% and 13%.
- The standard VAT rate is 20%.
- The VAT rate of 10% applies tobooks, food, restaurants, passenger transportation, medicine, hotel accommodation.
- 13% VAT rate applies to the animals, seeds and plants, cultural services, museums, zoos, film screenings, wood, ex-vineyard sales of wines, domestic air travel, public pools, youth care, athletic events
3.
Excise taxes
Excise taxes：
Excise taxes are imposed on certain products, including petroleum (approximately EUR 40 to EUR 600 per 1,000 litres), tobacco products (13% to 47% of price), and alcoholic beverages (tax rate depends on type of alcohol).
Excise taxes are imposed on certain products, including petroleum (approximately EUR 40 to EUR 600 per 1,000 litres), tobacco products (13% to 47% of price), and alcoholic beverages (tax rate depends on type of alcohol).
4.
Personal income tax (PIT) rates
[en_us]Personal income tax (PIT) rates：
- PIT rate is 55%;
- due date:
5.
Digital Service Tax
From 1 January 2020, large multinational companies with a worldwide revenue of at least EUR 750 million and a yearly domestic revenue at least EUR 25 million from providing online advertising services in Austria are subject to 5% digital services tax.
