Canada vs Austria
Corporate Tax Comparison
Time of Update: Canada: 4/04/2026 / Austria: 3/24/2026
Compare Canada and Austria corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Canada vs Austria Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Canada
Austria
General CIT Rate:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
General CIT Rate:
23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)
CIT Return Due Date:
After six months from the end of the company's fiscal year.
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:
Typically, two months after the end of the company's tax 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:
Tax installment payments are usually due on the last day of each month.
CIT Estimated Payment Due Date:
Installment payments by quarter.
Withholding Tax (WHT)
Canada
Austria
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0 or 23/ 0 or 23/ 0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
23/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Canada
Austria
General Capital Gain Tax Rate:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
Effective Tax Rate (ETR)
Canada
Austria
Composite Effective Average Tax Rate:
23.74
Composite Effective Average Tax Rate:
22.91%
Composite Effective Marginal Tax Rate:
13.74
Composite Effective Marginal Tax Rate:
21.96%
