TKEG Expat ™ Austria Business Info
About Austria
Austria is a country located in Central Europe, known for its rich history, cultural heritage, and magnificent natural landscapes. As a member of the European Union, Austria has a strong economic system, especially in manufacturing, services, and tourism. Its capital, Vienna, is not only the political and cultural center but also the location of international conferences and United Nations agencies, reflecting Austria's important role in international affairs. Austria's geographical location provides convenient access to the European market for businesses, making it a popular choice for the European headquarters of multinational companies.
Tax Info
Enter Dynamic PageGeneral CIT Rate
23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)
CIT Return Due Date
Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.
CIT Payment Due Date
The final settlement should take place after the annual assessment (payment should be due one month after the assessment).
CIT Estimated Payment Due Date
Installment payments by quarter.
Resident Withholding Tax (Dividend/Interest/Royalty)
0 or 23/ 0 or 23/ 0
None-Resident Withholding Tax (Dividend/Interest/Royalty)
23/0/20
General VAT Rate
20
General Capital Gain Tax Rate
Capital gains are subject to the normal corporate income tax rate constraints.
Composite Effective Average Tax Rate
22.91%
Composite Effective Marginal Tax Rate
21.96%
Administrative Regions
1 - Burgenland
2 - Carinthia
3 - Lower Austria
4 - Upper Austria
5 - Salzburg
6 - Styria
7 - Tyrol
8 - Vorarlberg
9 - Vienna
Belonging Jurisdiction
AT - Austria
Republic of Austria
EEA - European Economic Area
European Economic Area
EU - European Union
European Union
WORLD - Global
Earth