Austria

Corporate Income Tax in Austria

Austrian corporate income tax (Körperschaftsteuer, KöSt) for tax year 2026: GmbH, AG, FlexCo and foreign companies with Austrian income. Covers liability (seat or management), the 23% rate (KStG § 22(1)) and the enacted 24% on income above EUR 1,000,000 for financial years starting after 31 December 2027, the minimum tax (EUR 500 a year for a GmbH, EUR 3,500 for an AG), the 75% loss offset limit (§ 8(4) Z 2), the participation exemption and international participations (§§ 10 and 10a), group taxation (§ 9), the interest limit (§ 12a), the clearing-account rule from 2027 (§ 8(2a)), KESt on distributions (27.5%, or 23% to a company), filing deadlines, quarterly prepayments, late-filing surcharge and Anspruchszinsen.