Source-cited draft: tax overview 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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Every figure is drawn from this Tax Guide and cited to its source.
Tax year
Calendar year (1 January to 31 December); companies may elect a deviating fiscal yearEinkommensteuergesetz (EStG) / Körperschaftsteuergesetz (KStG) — https://taxsummaries.pwc.com/austria/individual/tax-administration
Currency
Euro (EUR)Austrian national currency (Eurozone member)
Tax authority
Finanzamt Österreich (Federal Ministry of Finance / Bundesministerium für Finanzen), filings via FinanzOnlineBundesabgabenordnung (BAO) — https://www.bmf.gv.at
Residence basis of taxation
Residents taxed on worldwide income; non-residents taxed on Austrian-source income onlyEinkommensteuergesetz (EStG) — https://taxsummaries.pwc.com/austria/individual/residence
Top personal income tax rate
55Einkommensteuergesetz (EStG) — https://taxsummaries.pwc.com/austria/individual/taxes-on-personal-income
Personal income tax-free threshold
13,308Einkommensteuergesetz (EStG) — 2025 indexation (Progressionsabgeltung) — https://www.thelocal.at/20241220/how-austrias-income-tax-brackets-will-change-in-2025
Corporate income tax (CIT) rate
23Körperschaftsteuergesetz (KStG) — https://taxsummaries.pwc.com/austria/corporate/taxes-on-corporate-income
Austria taxes residents on worldwide income and operates a self-assessment-with-assessment system administered through FinanzOnline. The figures below are 2025 headline parameters; an Austrian accountant should confirm each before reliance.
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Other Austria computations in the OpenAccountants Tax Library.
VAT (Umsatzsteuer) in force
Yes — standard rate 20%, reduced rates 13% and 10%Umsatzsteuergesetz (UStG 1994) — https://taxsummaries.pwc.com/austria/corporate/other-taxes
Annual personal income tax return deadline
30 April of the following year (30 June if filed electronically via FinanzOnline); extensions available where a tax adviser filesBundesabgabenordnung (BAO) — https://taxsummaries.pwc.com/austria/individual/tax-administration
Annual corporate income tax return deadline
30 April of the following year (30 June via FinanzOnline); represented taxpayers can extend (typically into the following year)Bundesabgabenordnung (BAO) — https://taxsummaries.pwc.com/austria/corporate/tax-administration
Flat tax on capital investment income (KESt)
27.5% (25% on bank deposits and cash savings)Einkommensteuergesetz (EStG) — https://taxsummaries.pwc.com/austria/individual/income-determination
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.