Austria vs British Virgin Islands
Corporate Tax Comparison
Time of Update: Austria: 3/24/2026 / British Virgin Islands: 4/04/2026
Compare Austria and British Virgin Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Austria vs British Virgin Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Austria
British Virgin Islands
General CIT Rate:
23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)
General CIT Rate:
The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/
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 Return Due Date:
N/A
CIT Payment Due Date:
The final settlement should take place after the annual assessment (payment should be due one month after the assessment).
CIT Payment Due Date:
N/A
CIT Estimated Payment Due Date:
Installment payments by quarter.
CIT Estimated Payment Due Date:
N/A
Withholding Tax (WHT)
Austria
British Virgin Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
0 or 23/ 0 or 23/ 0
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
23/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Austria
British Virgin Islands
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
General Capital Gain Tax Rate:
0%
Effective Tax Rate (ETR)
Austria
British Virgin Islands
Composite Effective Average Tax Rate:
22.91%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
21.96%
Composite Effective Marginal Tax Rate:
