Impostos a Àustria

Company Tax

23% (as of calendar year 2024)

Tax Rate For Foreign Companies

A corporation with a legal seat or place of effective management in Austria is taxed on its worldwide income.
A non-Austrian corporate tax resident not having a legal seat nor place of effective management in Austria is subject to limited taxation on certain sources of income in Austria.

Capital Gains Taxation

Capital gains, both short and long-term, are typically included in a corporation's annual results and taxed at the ordinary CIT rate of 23% as of 2024.

A specific tax treatment applies to capital gains related to the disposal of taxable assets. When assets forming part of a business are transferred from Austria to a foreign country, latent capital gains are generally taxed at the time of transfer. The same applies if Austrian taxing rights over an asset are relinquished due to other circumstances. If Austrian taxing rights are ceded due to asset transfers to another EU/EEA member state, it's possible to request a payment plan (up to seven years for non-current assets and two years for current assets). Asset transfers where taxation was deferred in the past (since 1 January 2006) will be subsequently recaptured (e.g., upon sale or transfer outside the EU).

Main Allowable Deductions and Tax Credits

Deductible expenses include start-up costs; interest payments that meet the general arm's-length requirements and those resulting from the debt-financed acquisition of shares (except if the acquisition is from related parties or directly or indirectly controlling shareholders); valuation allowances for bad debts that are not calculated on a lump-sum basis; donations to charitable institutions (capped at 10% of the current year’s profit), non-profit organizations performing research and educational activities and certain educational institutions (capped at 10% of the current year's profit), business lunches (limited to 50% of actual expenses) and advertising expenses; payments to a member of the supervisory board (up to 50%, for salaries not exceeding EUR 500,000 per person/year); payroll taxes; royalties, interest, and service fees paid to foreign affiliates, provided they are at arm's length. R&D expenses are also deductible, with a premium of 14% for R&D activities carried out in Austria.
Taxes are not deductible (with some exceptions, like payroll taxes), same as for fines and penalties.

For depreciation and amortisation, only the straight-line method is accepted, with the cost evenly spread over the useful life of an asset (with some exceptions like buildings and automobiles).
Tax losses can be carried forward without any time limit (within a limit of 75% of the taxable income for any given year, with some exceptions). The carryback of tax losses is generally not permitted.

Other Corporate Taxes

Stamp duties of 0.8% to 2% apply to certain legal transactions such as leases and hire contracts.

Local authorities annually levy real estate tax on all Austrian property, based on its assessed standard ratable value (Einheitswert), which is typically below market value. The effective tax rate depends on the property's use and is calculated using a special multiplier. Agricultural and forestry land is taxed at 0.16% for the first EUR 3,650 and 0.2% thereafter. Buildings and property are taxed at 0.2%, with reductions for single-family houses (0.05% for the first EUR 3,650 and 0.1% for the next EUR 7,300) and leasehold/shared property (0.1% for the first EUR 3,650 and 0.15% for the next EUR 3,650). Other properties are taxed at 0.1% for the first EUR 3,650. The final tax is determined by applying a municipal rate (up to 500%), reduced by 25%, and increased by a 35% inflation adjustment.
For real estate transfers within close family circles, tax is based on three times the assessed ratable value (up to 30% of fair market value) at a 2% rate. Corporate restructuring under the Reorganisation Tax Act uses twice the assessed standard ratable value with a standard tax rate. Free-of-charge transfers, both familial and non-familial, are taxed based on property value, with rates varying: 0.5% for values under EUR 250,000, 2% up to EUR 400,000, and 3.5% over EUR 400,000. Business transfers are capped at 0.5% of property value. Transactions under corporate restructuring and share consolidation incur a 0.5% tax. Real estate transactions below EUR 1,100 in value are exempt from tax. An additional 1.1% registration fee becomes due upon incorporation of the ownership change in the land register.

Both Austrian banks and foreign banks with an Austrian branch are subject to a banking tax at a rate of 0.024% (assessment bases between EUR 300 million and EUR 20 billion) to 0.029% (beyond EUR 20 billion) of the tax base.

A digital services tax ("Digitalsteuer") applies at a rate of 5% to multinational companies with worldwide revenue of at least EUR 750 million and yearly domestic revenue of at least EUR 25 million from providing online advertising services.

Social security contributions paid by the employer amount to a total of 20.98% (maximum assessment basis of EUR 6,060/month), so divided:
- Sickness: 3.78%
- Unemployment: 2.95%
- Pension: 12.55%
- Accident: 1.10%
- Miscellaneous: 0.60%

Furthermore, the employer is liable to the Family Burdens Equalisation Levy at the rate of 3.9% (3.7% from 2025), the municipal tax on payroll at the rate of 3% of monthly gross salaries and wages, and a public transportation levy equal to EUR 2 per week/employee in the city of Vienna. A contribution to the Chamber of Commerce is levied at a rate between 0.32% and 0.42% of monthly gross salaries paid, according to the province. Local authorities also levy other taxes, for example, on rubbish collection and on entertainment.

Other Domestic Resources

Federal Ministry of Finance

Tax Rate

Allowable Deductions and Tax Credits

Expenses incurred towards creating, protecting or preserving employment income are generally deductible, including expenses for professional books, maintaining two households and membership dues to professional organisations. A standard deduction of EUR 132 is granted for employees' work-related expenses. Automatic tax credits are provided based on the number of income-earning individuals and children in a household. Business losses or rental losses can be offset with other categories of income. Other deductions include church tax (capped at EUR 400), donations to charitable organizations (limited to 10% of the current year’s taxable income), and tax consulting fees.

Tax relief is provided for taxpayers who incur extraordinary expenses (e.g. funeral costs, medical expenses for special treatments not reimbursed by health insurance), with limits depending on the income and family status (with a retention rate ranging from 6% to 12%).

Personal allowances generally take the form of tax credits and include a transportation tax credit (EUR 449 as of 2024) and for sole wage earners, single taxpayers, and sole earners of unmarried couples EUR 555 with one child, EUR 751 with two children, EUR 248 for each additional child.
A monthly tax-free cash payment for children up to age 18 or up to 24 if still in school, or handicapped (up to age 25 under certain conditions), is granted by the government upon formal request. Different monthly allowances are eligible for children based on their age and circumstances: EUR 132.30 per month for kids below three years old, and EUR 141.50 per month for those between the ages of three and ten. For children aged between ten and 18 years old, the monthly allowance is EUR 164.20. For orphans and students between 19 and 24 years old (25 in certain situations) the monthly allowance stands at EUR 191.60. Furthermore, a child care allowance (Kinderbetreuungsgeld) is granted for newborn children.
Morover, a family bonus plus is available. It consists of a tax credit that reduces tax payments. Parents can claim an annual tax credit of EUR 2,000 per child up to 18 years old, residing in Austria and eligible for family allowance. If both parents claim it, each is entitled to 50% of the tax-free amount (EUR 1,000 annually). For children aged 19 to 24 (and sometimes up to 25), the bonus can be up to EUR 650 per year.

Special Expatriate Tax Regime

In case of non-residents, an extra EUR 10,199 are added to the tax computation base when the income tax is computed.