Europe · Tax guide
Austria
Austria taxes company profits at 23%, with a minimum corporate tax for GmbHs, charges VAT at 20%, withholds tax on dividends and royalties paid abroad, and applies the global minimum tax. Taxes are administered by the Federal Ministry of Finance and its tax offices.
At a glance
- Corporate income tax
- 23%
- VAT
- 20%
- Dividend withholding
- 27.5%
- Small business exemption
- €55,000
- Real estate transfer tax
- 3.5%
- Global minimum tax
- 15%
Minimum €500 a year for a GmbH
Reduced rates 13%, 10% and, since July 2026, 4.9% on selected basic foods
Before treaty or EU relief
Gross turnover limit
Paid by the buyer
Groups with revenue of €750 million or more
Corporate income tax (Körperschaftsteuer)
Companies pay corporate income tax at 23%. A GmbH pays a minimum of €500 a year even in loss years, credited against later tax. Quarterly prepayments are made and the return is filed electronically by 30 April of the following year (later with a tax adviser).
Sole traders and partners pay income tax at progressive rates up to 55%.
VAT (Umsatzsteuer)
VAT is charged at 20%, with reduced rates of 13%, 10% and, since July 2026, 4.9% on selected basic foods. Advance returns are monthly or quarterly, plus an annual return. Businesses with gross turnover up to €55,000 can use the small business exemption and charge no VAT.
Withholding tax on payments abroad
- Dividends: 27.5%, reduced by treaties and the EU Parent-Subsidiary Directive.
- Royalties paid to non-residents: 20%, reducible by treaty.
Transfer pricing and the global minimum tax
Related-party transactions must be at arm's length. Companies with revenue of €50 million or more in the two previous years keep a master file and local file. Groups with €750 million or more are subject to the global minimum tax at 15%.
Property
Buyers pay real estate transfer tax (Grunderwerbsteuer) of 3.5% of the price, plus a land register entry fee.
Key dates
- Monthly or quarterly, by the 15th of the second monthAdvance VAT return and payment
- QuarterlyCorporate income tax prepayments
- 30 April of the following yearAnnual tax returns (later with a tax adviser)
Figures and sources
12 figures- Corporate income tax (Körperschaftsteuer) rate23%Checked against the official source
- VAT standard rate20%Checked against the official source
- Minimum corporate tax for a GmbH€500 a yearChecked against the official source
- VAT reduced rates13%, 10% and, since July 2026, 4.9% on selected basic foodsChecked against the official source
- Withholding tax on dividends (before treaty or EU relief)27.5%Checked against the official source
- Gross turnover limit for the small business exemption (Kleinunternehmer)€55,000Checked against the official source
- Real estate transfer tax (Grunderwerbsteuer)3.5%Checked against the official source
- Global minimum tax rate15%Checked against the official source
- Group revenue for the global minimum tax€750 millionChecked against the official source
- Top income tax rate55%Checked against the official source
- Withholding tax on royalties paid to non-residents20%Checked against the official source
- Revenue in the two previous years at which master and local files are required€50 millionUnder professional review
Indicative only. This assessment is a high-level overview of tax obligations in Austria based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult an Austrian tax adviser (Steuerberater) before making compliance decisions.