Austria

Paying Taxes in

Austria

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 1 online filing 54 21.8% gross salaries 24.1
Corporate income tax 1 online filing 49 25.0% taxable profits 15
Contribution to family fund 0 paid jointly 4.5% gross salaries 5.1
Municipal employees tax 1 online filing 3.0% gross salaries 3.4
Contribution to pension fund 0 paid jointly 1.5% gross salaries 1.7
Tax on insurance contracts 1 6.0% insurance premium 1.2
Fuel Tax 1 297 EUR per 1000 liter fuel consumption 1.1
Property tax 1 variable value land assessed by tax authority 1
Contribution to the chamber of commerce 1 online filing 0.4% gross salaries 0.5
Advertising tax 1 5.0% value of service 0.2
Vehicle tax 1 fixed fee small amount
Stamp duty 1 0.8% to 2% depending on taxable event small amount
Value added tax (VAT) 1 online filing 67 20.0% value added not included
Road tax 1 fixed fee small amount
Electricity tax 1 fixed fee small amount
Natural gas tax 1 fixed fee small amount
Totals: 14 170 53.1
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