Austria · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
AI-drafted, editorial review pending. The official links below are checked — confirm specifics with the authority.
Tax is administered by the Federal Ministry of Finance and its Tax Office Austria, with returns and most correspondence handled online through FinanzOnline. Income tax rises in bands to 50%, and a 55% rate applies to income above €1 million, limited by law to the years up to 2029. Corporate income tax is a flat 23%. The standard VAT rate is 20%, with reduced rates of 10% and 13%.
- Employees' income tax is withheld through payroll; an annual employee assessment (Arbeitnehmerveranlagung) can recover tax paid in excess.
- The income-tax band limits are raised each year to offset inflation, except the top band above €1 million.
- Businesses that take cash must use a registered cash-register system once their turnover passes set thresholds.
- Federal Ministry of Finance (BMF)
Federal Ministry of Finance: tax, customs and FinanzOnline.
- BMF — Steuertarif
Income-tax bands for the current year.
Government portals
- oesterreich.gv.at — Austrian Government Portal — Guidance and online services for residents, including residence registration and ID Austria.
- USP — Business Service Portal — Online company formation (e-start-up), beneficial-owner filings and business dealings with the authorities.
- Federal Ministry of Finance (BMF) — Tax, customs and online filing through FinanzOnline.
- Migration Platform of the Austrian Federal Government — Red-White-Red Card, EU Blue Card and family reunification, with a points calculator.