Austria

CIT:

1. general corporate income tax rate is 23%
2. due date：30 June of the following year
3. CIT final payment due date: Final settlement is due subsequent to the annual assessment (payment falls due one month after assessment).

Overview of VAT in Austria:
There are four types of VAT rates: 20%, 10%, 13% and 4.9%.

1. The standard VAT rate is 20%.
2. The VAT rate of 10% applies tobooks, food, restaurants, passenger transportation, medicine, hotel accommodation.
3. 13% VAT rate applies to the animals, seeds and plants, cultural services, museums, zoos, film screenings, wood, ex-vineyard sales of wines, domestic air travel, public pools, youth care, athletic events
4. Since 1 July 2026, the VAT rate of 4.9% applies to selected staple foods listed in Annex 3 to the VAT Act.

Excise taxes：
Excise taxes are imposed on certain products, including petroleum (approximately EUR 40 to EUR 600 per 1,000 litres), tobacco products (13% to 47% of price), and alcoholic beverages (tax rate depends on type of alcohol).

Personal income tax (PIT) rates：

1. PIT rates are progressive: income up to EUR 13,539 (2026) is tax-free, and graduated rates of up to 55% apply above that;
2. due date:

From 1 January 2020, large multinational companies with a worldwide revenue of at least EUR 750 million and a yearly domestic revenue at least EUR 25 million from providing online advertising services in Austria are subject to 5% digital services tax.