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Business-friendly environment:
Austria offers several tax incentives, including a corporate income tax rate reduced to 23%. In addition, the government has implemented ecological and social tax reforms, providing substantial tax relief for companies and employees, further reducing the overall effective tax burden on businesses.
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Supportive governance:
The Austrian government supports foreign investment and provides many conveniences for businesses in terms of tax policies. For example, by providing additional tax credits for low-value assets, increasing investment subsidies for ecological investments, and expanding existing tax incentives for renewable energy produced in Austria.
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Close ties to the European market:
As a member of the European Union, Austria provides a convenient gateway for businesses to access the European market. Furthermore, Austria also contributes to enhancing the competitiveness of regional headquarters and minimizing risks when entering new markets through group taxation and international agreements to avoid double taxation.
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Tax and fiscal support:
Austria provides a 14% research and development (R&D) tax incentive, allowing full deduction of R&D costs incurred in Austria at the time they arise. This measure further reduces the tax burden on businesses and encourages innovation.
Tax Info
Enter Dynamic Page- General CIT Rate
- 23 (since 2024; 25% up to 2022, 24% in 2023)
- 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
- Non-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 AustriaLearn MoreRepublic of Austria -
EEA - European Economic Area
European Economic AreaLearn MoreEuropean Economic Area -
EU - European Union
European UnionLearn MoreEuropean Union -
WORLD - Global
EarthLearn MoreEarth
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