Source-cited draft: tax overview for Austria (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Austrian tax system at a glance | 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. | |
| Tax year | Calendar year (1 January to 31 December); companies may elect a deviating fiscal yearEinkommensteuergesetz (EStG) / Körperschaftsteuergesetz (KStG) | |
| Currency | Euro (EUR)Austrian national currency (Eurozone member) | |
| Tax authority | Finanzamt Österreich (Federal Ministry of Finance / Bundesministerium für Finanzen), filings via FinanzOnlineBundesabgabenordnung (BAO) | |
| Residence basis of taxation | Residents taxed on worldwide income; non-residents taxed on Austrian-source income onlyEinkommensteuergesetz (EStG) | |
| Top personal income tax rate | 55% (on income above EUR 1,000,000)Einkommensteuergesetz (EStG) | |
| Personal income tax-free threshold | EUR 13,308Einkommensteuergesetz (EStG) — 2025 indexation (Progressionsabgeltung) |
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 library.
| Corporate income tax (CIT) rate | 23% flatKörperschaftsteuergesetz (KStG) |
| VAT (Umsatzsteuer) in force | Yes — standard rate 20%, reduced rates 13% and 10%Umsatzsteuergesetz (UStG 1994) |
| 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) |
| 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) |
| Flat tax on capital investment income (KESt) | 27.5% (25% on bank deposits and cash savings)Einkommensteuergesetz (EStG) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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