background image
Austria — Orbitax Corporate Tax Rates


  • Statutory Tax Rate24
  • Surtax Based on Taxable Income0
  • Surtax Based on Statutory Tax0
  • Surtax Deductible from Taxable Income0
  • Statutory Tax Deductable0
  • Effective Tax Rate24

Statutory Tax Rate

The standard corporate tax rate is 24% (reduced from 25% effective 1 January 2023). This rate is scheduled to be reduced to 23% from 2024 onwards. The standard corporate tax rate also applies to capital gains.

An annual minimum tax of EUR 3,500 for an Austrian joint-stock company and EUR 1,750 for an Austrian limited liability company is levied. Adjustments are provided for new companies. The minimum tax is due in advance and can be set off against the final corporate tax.

background image
  • 1
  • 2
  • 3
  • 4
  • 5

You have read 0 of 5 articles as a guest.

Create a free account to continue reading
Orbitax Tax News & Alerts and Expert Corner articles.

Create Account