Austria

Ease of Doing Business in

Austria

This page summarizes Doing Business 2013 data for Austria. The first table lists the overall "Ease of Doing Business" rank (out of 185 economies) and the rankings by each topic. It also lists the economy's distance to frontier (DTF)** measure. The rest of the tables summarize the key indicators for each topic and benchmark against regional and high-income economy (OECD) averages.

Economy Overview

Region OECD high income
Income Category High income
Population 8,419,000
GNI Per Capita (US$) 48,300
Doing Business 2013 Rank Doing Business 2012 Rank Change in Rank
29 28 down -1

Doing Business 2013 DTF** (% points) Doing Business 2012 DTF** (% points) Improvement in DTF** (% points)
77.2 75.8 down 1.4
Topic Rankings DB 2013 Rank DB 2012 Rank Change in Rank
Starting a Business 134 133 up -1
Dealing with Construction Permits 75 74 up -1
Getting Electricity 24 22 up -2
Registering Property 34 34 No change
Getting Credit 23 23 No change
Protecting Investors 100 98 up -2
Paying Taxes 77 77 No change
Trading Across Borders 26 28 up 2
Enforcing Contracts 7 7 No change
Resolving Insolvency 12 23 up 11

Economy Profile

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Paying Taxes

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This data shows the tax that a medium-size company must pay or withhold in a given year, as well as measures of the administrative burden in paying taxes. These measures include the number of payments an entrepreneur must make; the number of hours spent preparing, filing, and paying; and the percentage of their profits they must pay in taxes.

DB 2013 Rank 77 DB 2012 Rank 77 Change in Rank 0
DB 2013 DTF** (% points) 72.1 DB 2012 DTF** (% points) 72.1 Improvement in DTF** (% points) 0.0
Indicator Austria OECD high income OECD

The total number of tax payments per year. The indicator reflects the total number of taxes and contributions paid, the method of payment, the frequency of payment and the number of agencies involved for a standardized case during the second year of operation.

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Payments (number per year)
12 -- 12

The time it takes to prepare, file and pay (or withhold) the corporate income tax, the value added tax and social security contributions (in hours per year).

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Time (hours per year)
170 -- 176

The amount of taxes on profits paid by the business as a percentage of commercial profits.

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Profit tax (%)
15.0 -- 15.2

The amount of taxes and mandatory contributions on labor paid by the business as a percentage of commercial profits.

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Labor tax and contributions (%)
34.7 -- 23.8

The amount of taxes and mandatory contributions paid by the business as a percentage of commercial profit that are not already included in the categories of profit or labor taxes.

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Other taxes (%)
3.4 -- 3.7

The total tax rate measures the amount of taxes and mandatory contributions payable by the business in the second year of operation, expressed as a share of commercial profits.

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Total tax rate (% profit)
53.1 -- 42.7
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 22% gross salaries 24.1
Corporate income tax 1 online filing 49 25% taxable profit 15
Contribution to family fund 0 paid jointly 5% gross salaries 5.1
Municipal employees tax 1 online filing 3% gross salaries 3.4
Contribution to pension fund 0 paid jointly 2% gross salaries 1.7
Tax on insurance contracts 1 6% insurance premium 1.2
Fuel Tax 1 EUR 397 per 1000 liter fuel consumption 1
Property tax 1 variable value land assessed by tax authority 1
Contribution to the chamber of commerce 1 online filing 0% gross salaries 0.5
Advertising tax 1 5% value of service 0.2
Vehicle tax 1 fixed fee 0 small amount
Stamp duty 1 0.8% to 2% depending on taxable event 0 small amount
Value added tax (VAT) 1 online filing 67 20% value added 0 not included
Road tax 1 fixed fee 0 small amount
Totals: 12 170 53.1

** The distance to frontier (DTF) measure shows the distance of each economy to the "frontier," which represents the highest performance observed on each of the indicators across all economies included in Doing Business since each indicator was included in Doing Business. An economy’s distance to frontier is indicated on a scale from 0 to 100, where 0 represents the lowest performance and 100 the frontier. Read more...

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