Source-cited draft: corporate income tax for Austria (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Overview
Austrian corporations pay a flat 23% CIT on worldwide income (residents) or Austrian-source income (non-residents), with a minimum annual CIT even in loss years. A participation exemption shields most qualifying intercompany dividends.
Standard CIT rate
23%Körperschaftsteuergesetz (KStG) — https://taxsummaries.pwc.com/austria/corporate/taxes-on-corporate-income
Minimum CIT — GmbH
EUR 500 per year (EUR 125 per full quarter)Körperschaftsteuergesetz (KStG) — https://taxsummaries.pwc.com/austria/corporate/taxes-on-corporate-income
Minimum CIT — AG
EUR 3,500 per year (EUR 875 per full quarter)Körperschaftsteuergesetz (KStG) — https://taxsummaries.pwc.com/austria/corporate/taxes-on-corporate-income
Tax base
Worldwide income for companies with seat or place of effective management in Austria; Austrian-source income only for othersKörperschaftsteuergesetz (KStG) — https://taxsummaries.pwc.com/austria/corporate/taxes-on-corporate-income
Participation exemption (domestic dividends)
Dividends between Austrian corporations are generally tax-exempt regardless of holding sizeKörperschaftsteuergesetz (KStG) — https://taxsummaries.pwc.com/austria/corporate/income-determination
International participation exemption
Other Austria computations in the OpenAccountants Tax Library.
Dividends and capital gains exempt where holding is at least 10% held for 1+ year in a qualifying foreign corporation (subject to switch-over/anti-abuse rules)Körperschaftsteuergesetz (KStG) — https://taxsummaries.pwc.com/austria/corporate/income-determination
WHT on dividends to non-residents
27.5% (individuals) / 23% (corporations) before treaty or EU Parent-Subsidiary reliefEinkommensteuergesetz (EStG) / Körperschaftsteuergesetz (KStG) — https://taxsummaries.pwc.com/austria/corporate/withholding-taxes
WHT on interest to non-residents
Generally 0% for non-resident corporations; 25% (bank deposits) / 27.5% (Austrian bonds) can apply to individualsEinkommensteuergesetz (EStG) — https://taxsummaries.pwc.com/austria/corporate/withholding-taxes
WHT on royalties to non-residents
20% before treaty or EU Interest & Royalties Directive reliefEinkommensteuergesetz (EStG) — https://taxsummaries.pwc.com/austria/corporate/withholding-taxes
Group taxation (Gruppenbesteuerung)
Available — profits/losses of group members can be pooled at the group parent; requires a financial connection of more than 50%Körperschaftsteuergesetz (KStG) — https://taxsummaries.pwc.com/austria/corporate/group-taxation
CIT advance payments
Quarterly prepayments due 15 February, 15 May, 15 August, 15 NovemberBundesabgabenordnung (BAO) — https://taxsummaries.pwc.com/austria/corporate/tax-administration
CIT return filing deadline
30 April of the following year (30 June via FinanzOnline); represented taxpayers may obtain longer extensionsBundesabgabenordnung (BAO) — https://taxsummaries.pwc.com/austria/corporate/tax-administration
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