Tax in Austria: VAT, income tax, company tax, capital gains
20%
Austria charges 20% USt on most goods and services. The rate is verified against Bundesministerium fur Finanzen (BMF); Umsatzsteuergesetz 1994; EU TEDB on 19 August 2026; the top personal income-tax rate is 55% (2026 tax year, Bundesministerium für Finanzen (BMF)), and the headline company tax rate is 23% (Unternehmensserviceportal (USP, Austrian federal government / BMF)).
USt in Austria
Value-added: USt is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 20%
- Local name
- USt — Value Added Tax
- Type
- VAT
- Reduced rates
- 10%
- Filing
- Quarterly / Monthly / Annual
- Authority
- Bundesministerium fur Finanzen (BMF); Umsatzsteuergesetz 1994; EU TEDB
- Current rate since
- 1 January 2000
Income tax in Austria
The top personal income-tax band is 55% for the 2026 tax year.
Company tax in Austria
The headline corporate income tax rate is 23%. In effect since 1 January 2024.
Flat 23% on taxable income regardless of amount (25% until 2022, 24% in 2023). Minimum corporation tax applies to corporations (not read this session). Austria applies the Mindestbesteuerungsgesetz (Pillar Two) from 2024 - not read this session. | Cross-check: OECD 2026: central statutory CIT 23%, combined (central+sub-central) 23%
Capital gains tax in Austria
- Shares
- 27.5% special rate (KESt / Sondersteuersatz, §27a EStG) on realised gains (Substanzgewinne) from shares, GmbH interests, bonds and fund units acquired from 1 Jan 2011 ('Neubestand'); 27.5% since 1 Jan 2016 (25% from 1 Apr 2012 to 2015). Option to apply the progressive tariff on application (Regelbesteuerungsoption) - general knowledge, not verified this pass.
- Property
- 30% special rate (Immobilienertragsteuer, ImmoESt) on gains from sale of land and buildings since 2016 (25% Apr 2012-2015), not increasing the progression on other income; option for the progressive tariff on application (Regelbesteuerungsoption). 'Alt-Grundstücke' acquired before 31 Mar 2002: flat cost assumed at 86% of proceeds -> effective 4.2% of proceeds (18% if rezoned from green land to building land after 1987; 23.4% for rezoning after 31 Dec 2024 and sale after 30 Jun 2025).
- Holding period
- No holding-period exemption for 'Neubestand'. Shares/fund units acquired up to 31 Dec 2010 ('Altbestand') are not subject to gains taxation (except holdings of 1% or more); for debt securities the cut-off is 31 Mar 2012.
Ask your AI assistant about tax in Austria
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the USt rate in Austria, and what is the source?”
- “Estimate income tax in Austria on EUR 60,000 for 2026.”
- “What is the company tax rate in Austria and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Austria, answered
Questions about tax in Austria
- What is the USt rate in Austria?
- The standard USt (Value Added Tax) rate in Austria is 20%, verified against Bundesministerium fur Finanzen (BMF); Umsatzsteuergesetz 1994; EU TEDB on 19 August 2026. A reduced rate of 10% applies to some categories. Value-added: USt is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the top income tax rate in Austria?
- The top personal income-tax band in Austria is 55% for the 2026 tax year, verified against Bundesministerium für Finanzen (BMF) on 6 October 2026. The free income-tax calculator on this site works through the bands below it, and shows the rate table it used.
- What is the company tax rate in Austria?
- The headline corporate income tax rate in Austria is 23%, verified against Unternehmensserviceportal (USP, Austrian federal government / BMF) on 6 October 2026. Flat 23% on taxable income regardless of amount (25% until 2022, 24% in 2023). Minimum corporation tax applies to corporations (not read this session). Austria applies the Mindestbesteuerungsgesetz (Pillar Two) from 2024 - not read this session. | Cross-check: OECD 2026: central statutory CIT 23%, combined (central+sub-central) 23%
- How is capital gains tax charged in Austria?
- In Austria, gains are taxed at their own rate, separate from income, verified against Bundesministerium für Finanzen / oesterreich.gv.at on 6 October 2026. On shares: 27.5% special rate (KESt / Sondersteuersatz, §27a EStG) on realised gains (Substanzgewinne) from shares, GmbH interests, bonds and fund units acquired from 1 Jan 2011 ('Neubestand'); 27.5% since 1 Jan 2016 (25% from 1 Apr 2012 to 2015). Option to apply the progressive tariff on application (Regelbesteuerungsoption) - general knowledge, not verified this pass. Holding period: No holding-period exemption for 'Neubestand'. Shares/fund units acquired up to 31 Dec 2010 ('Altbestand') are not subject to gains taxation (except holdings of 1% or more); for debt securities the cut-off is 31 Mar 2012.
- Can an AI assistant look up tax rates for Austria?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the USt rate, an income-tax estimate, the company tax rate, the capital gains rule and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
Sources
- Bundesministerium fur Finanzen (BMF); Umsatzsteuergesetz 1994; EU TEDB
- Bundesministerium für Finanzen (BMF)
- Unternehmensserviceportal (USP, Austrian federal government / BMF)
- Bundesministerium für Finanzen / oesterreich.gv.at
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
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