Tax Info
Enter Dynamic PageGeneral CIT Rate
23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)
CIT Return Due Date
Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.
CIT Payment Due Date
The final settlement should take place after the annual assessment (payment should be due one month after the assessment).
CIT Estimated Payment Due Date
Installment payments by quarter.
Resident Withholding Tax (Dividend/Interest/Royalty)
0 or 23/ 0 or 23/ 0
None-Resident Withholding Tax (Dividend/Interest/Royalty)
23/0/20
General VAT Rate
20
General Capital Gain Tax Rate
Capital gains are subject to the normal corporate income tax rate constraints.
Composite Effective Average Tax Rate
22.91%
Composite Effective Marginal Tax Rate
21.96%
Administrative Regions
1 - Burgenland
2 - Carinthia
3 - Lower Austria
4 - Upper Austria
5 - Salzburg
6 - Styria
7 - Tyrol
8 - Vorarlberg
9 - Vienna
