Your AI accountant for Austria.

Körperschaftsteuer (Corporate Income Tax)

Austria's corporate income tax at a flat 23% rate (reduced from 25% in 2024) on the taxable profits of GmbHs and AGs. A minimum tax (Mindestkörperschaftsteuer) of €500/year applies to GmbHs regardless of profit.

Umsatzsteuer / USt (Austrian VAT)

Austrian VAT (Umsatzsteuer) has three rates: 20% standard, 10% reduced (food, books, rent, medicine), and 13% intermediate (hotels, cultural events, wine at producer). The Kleinunternehmer threshold is €35,000/year turnover — below this, no VAT is charged.

GmbH (Gesellschaft mit beschränkter Haftung)

Austria's main private limited company structure. Requires €35,000 minimum share capital (€17,500 paid up at formation). Shareholders have limited liability. Must be formed by notarial deed and registered in the Firmenbuch (Austrian commercial register).

Kleinunternehmerregelung (Small Business VAT Exemption)

Austrian VAT exemption for businesses with annual turnover below €35,000. Qualifying businesses do not charge USt and cannot reclaim input Vorsteuer. Harmonised with EU 2025 SME rules. Businesses can opt in to voluntary USt registration at any time.

Einkommensteuer (Austrian Personal Income Tax)

Austrian progressive personal income tax for sole traders, GmbH directors, and individuals. Rates: 0% up to €12,816, rising progressively to 55% above €1 million. The 55% rate (Spitzensteuersatz) applies as a temporary surtax on the highest earners.

Firmenbuch (Austrian Commercial Register)

The Austrian commercial register, maintained by regional courts (Landesgerichte). All GmbHs and AGs must register and file annual accounts here. The Firmenbuchnummer is the company's official registration number, a legal prerequisite for business activity.

Since Austria's 2021 Homeoffice reform, employees can claim €3/day up to €300/year tax-free. For GmbH directors and self-employed, proportional room costs or the €3/day standard apply. Employers can pay €3/day to remote workers tax-free.

Staff costs are fully deductible business expenses. The full employer cost includes gross salary plus approximately 28–30% in employer social contributions (ASVG ~21%, DB 3.9%, DZ ~0.4%, Kommunalsteuer 3%). Pensionskasse contributions are also deductible.

Business vehicles are fully deductible. For mixed-use vehicles, a Fahrtenbuch (logbook) is required to separate business from private mileage. No VAT reclaim on passenger cars — input tax is blocked on most cars under the 'Vorsteuerausschluss'. Commercial vehicles (LKW) are fully deductible with full VAT reclaim.

Business entertainment with external clients is 50% deductible under §20 Abs 1 Z 3 EStG. Internal staff events (Betriebsveranstaltung) are fully deductible up to €365/person/year. No VAT reclaim on entertainment expenses. Client gifts deductible up to €186/year per recipient.

Professional fees for Steuerberater (tax advisers), Rechtsanwälte (lawyers), and Wirtschaftsprüfer (auditors) are fully deductible as business expenses under §4 Abs 4 EStG. Court and notary fees for business matters are also deductible. Costs for raising capital may need to be capitalised.

Commercial office rent is fully deductible as a business expense. Input VAT (Vorsteuer) on rent is reclaimable if the property is used for standard-rated business activities. Home office rent is deductible on a proportional basis. Leasehold improvements may be capitalised.