Austria corporate taxes
Austria taxes company profit at a flat 23% corporate income tax, with a small annual minimum tax. VAT is 20%, personal income tax is progressive up to 55%, and social contributions plus employer payroll levies are substantial. The GmbH minimum capital was cut to €10,000 in 2024 and a new flexible company form (FlexCo) was introduced.
Currency EUR (€)Tax year Calendar year (or chosen financial year)EU member stateLast reviewed 2026-07-12
23%
Corporate income tax
Flat rate since 2024
20%
VAT standard rate
Reduced: 13% and 10%
0–55%
Income tax
Progressive; €13,539 tax-free
27.5%
Dividend WHT
KESt, final for individuals
~21%
Social — employer
+ 3.7% DB and 3% municipal tax
€500/yr
Minimum corporate tax
GmbH/FlexCo (AG €3,500)
Company forms & registration
A company gains legal existence only on entry in the commercial register (Firmenbuch); beneficial owners are reported to the WiEReG register.
| Main legal forms | GmbH (private limited), FlexCo (flexible company), AG (stock corporation)[5][4]The GmbH is the default; the FlexCo (from 2024) suits startups and employee participation. |
|---|---|
| Minimum share capital | GmbH & FlexCo: €10,000; AG: €70,000[5][4]The GmbH minimum was lowered from €35,000 in 2024; at least half (€5,000) is paid in cash. |
| Registers a new employer meets | Firmenbuch (incorporation) → Finanzamt (tax & VAT) → ÖGK (social security) → WiEReG (beneficial owners)[14][15] |
Other statutory requirements
Obligations beyond filing a tax return that every operating company must satisfy.
| Beneficial owners (WiEReG) | Reported within 4 weeks; confirmed yearly[15]The register must be reviewed and confirmed annually even without changes; fines run up to €200,000. |
|---|---|
| Annual accounts filing | Filed with the Firmenbuch within 9 months of year end[14] |
| Document retention | 7 years[14]Longer for property-related records. |
Corporate income tax (Körperschaftsteuer)
| Rate | 23%[1][6]Flat rate since 2024 (was 24% in 2023, 25% earlier). |
|---|---|
| Minimum corporate tax | €500/year (GmbH & FlexCo)[1][6]€125 per quarter for a GmbH/FlexCo, €3,500/year for an AG; credited against future corporate tax. |
| Pillar Two | 15% minimum for large groups[6]For groups with consolidated revenue above €750m. |
| Return & advances | Return by 30 June (FinanzOnline); quarterly advances[6]Advance payments fall due 15 February, 15 May, 15 August and 15 November. With a tax adviser the return deadline extends further. |
Withholding taxes & dividends
| Dividends (KESt) | 27.5%[3][9]Capital-yields tax, final for private investors. EU parent-subsidiary exemption to 0% for a ≥10% holding held a year; inter-company dividends between Austrian companies are generally exempt. |
|---|---|
| Interest | Generally 0% (corporate recipients)[3]Bank interest of individuals is taxed at 25%. |
| Royalties to non-residents | 20%[3][10]0% between associated EU companies (≥25% holding, one year) under the Interest & Royalties Directive; treaty rates otherwise. |
VAT (Umsatzsteuer)
| Standard rate | 20%[2][7] |
|---|---|
| Reduced rates | 13% and 10%[2][7]13%: cultural and sporting events, domestic flights, certain farm products. 10%: food, residential rent, books, medicines, public transport. 0% for exports and intra-EU supplies. |
| Small-business exemption | Turnover up to €55,000[2][7]Threshold raised from €35,000 in 2025; a small business charges no VAT and files no returns. |
| VAT advance return (UVA) | By the 15th of the second following month[7]Monthly if prior-year turnover exceeds €100,000; quarterly above €35,000. An annual return is also filed. |
Payroll: wage tax & social security
The employer withholds a progressive wage tax and pays social contributions plus additional payroll levies; the 13th and 14th salaries are taxed at favourable rates.
| Income tax (Einkommensteuer) | 0% → 55%[3][8]2026 bands: 0% to €13,539, then 20% / 30% / 40% / 48% / 50%, and 55% above €1m. Wage tax is this scale withheld monthly. |
|---|---|
| Social security | Employer ~21% + employee ~18%[12]Total about 39% up to a monthly ceiling of €6,930 (€97,020/year) in 2026. |
| Employer payroll levies | DB 3.7% + DZ ~0.36% + municipal tax 3%[12][13]On top of social security: the family-fund contribution, its surcharge and the municipal tax (Kommunalsteuer). |
| Minimum wage | No statutory minimum[12]Pay floors are set by collective agreements, in practice around €1,500/month. |
| Reporting | Wage tax and levies monthly by the 15th[8][13] |
Other taxes companies meet
| Municipal tax (Kommunalsteuer) | 3% of the monthly payroll[13]Paid to the municipality where employees work, by the 15th of the following month. |
|---|---|
| Real estate transfer tax | 3.5% (0.5%–3.5% for family transfers)[11]On the acquisition of Austrian real estate; share deals in property companies were tightened from mid-2025. |
| Property tax (Grundsteuer) | Federal base × municipal multiplier[11] |
Accounting & financial statements
| Accounting standards | Austrian GAAP (UGB) or IFRS[14]IFRS is used for consolidated accounts of listed groups. |
|---|---|
| Size classes | Small: ≤€6.25m assets, ≤€12.5m revenue, ≤50 employees[14]Medium up to €25m/€50m/250 employees; thresholds raised for financial years from 2024. |
| Statutory audit | Medium and large companies[14]Small companies are exempt unless a supervisory board is mandatory; AGs are always audited. |
Forms & filings
Every recurring return and report a typical company deals with, what triggers it, and where it goes. Registration-time and one-off filings are marked “per event”.
| Form | What it is | Who files | Frequency | Deadline | Filed with |
|---|---|---|---|---|---|
KÖSt-Erklärung | Corporate income tax return[6] | Corporations | annual | 30 April (paper) / 30 June (FinanzOnline) | FinanzamtFinanzOnline |
KÖSt-Voraus. | CIT advance payments[6] | CIT payers | quarterly | 15 Feb, 15 May, 15 Aug, 15 Nov | FinanzamtFinanzOnline |
UVA | VAT advance return[7] | VAT-registered persons | monthly | 15th of the 2nd following month | FinanzamtFinanzOnline |
Lohnsteuer | Wage tax & employer levies[8] | All employers | monthly | 15th of the following month | FinanzamtFinanzOnline |
Kommunalsteuer | Municipal tax[13] | All employers | monthly | 15th of the following month; annual declaration 31 Mar | MunicipalityFinanzOnline |
Jahresabschluss | Annual accounts (Offenlegung)[14] | Corporations | annual | Within 9 months of year end | FirmenbuchFirmenbuch |
WiEReG | Beneficial owner confirmation[15] | All legal entities | annual | Within 4 weeks of the annual review | WiEReGWiEReG |
Compliance calendar
The same filings grouped by rhythm — what recurs when.
monthly
UVA15th of the 2nd following monthLohnsteuer15th of the following monthKommunalsteuer15th of the following month; annual declaration 31 Mar
quarterly
KÖSt-Voraus.15 Feb, 15 May, 15 Aug, 15 Nov
annual
KÖSt-Erklärung30 April (paper) / 30 June (FinanzOnline)JahresabschlussWithin 9 months of year endWiEReGWithin 4 weeks of the annual review
Sources
Numbered references cited throughout this profile. Laws link to consolidated texts in the official register.
- Corporate Income Tax Act (Körperschaftsteuergesetz 1988)
- VAT Act (Umsatzsteuergesetz 1994)
- Income Tax Act (Einkommensteuergesetz 1988)
- Flexible Company Act (Flexible-Kapitalgesellschafts-Gesetz)
- Limited Liability Companies Act (GmbH-Gesetz)
- Corporate income tax overview
- VAT overview & advance returns
- Income tax scale & wage tax
- Taxation of investment income (KESt)
- Relief from Austrian withholding taxes under DTCs
- Property & real estate transfer taxes
- Social insurance values 2026
- Municipal tax (Kommunalsteuer)
- Commercial register & annual accounts
- Register of beneficial owners (WiEReG)