KSt Vorauszahlungen (Quarterly Corporate Tax Advance Payments)
Quarterly advance payments of Körperschaftsteuer due on 15 February, 15 May, 15 August, and 15 November each year. Each payment equals one quarter of the prior year's KSt liability. Minimum €500/year total (€125/quarter) even with zero profit.
Who this applies to
- All Austrian GmbHs
- All Austrian AGs
- Other Austrian corporate entities subject to KSt
What to file
No separate form required — the Vorauszahlungsbescheid issued by the Finanzamt specifies the exact amounts. Payment is made by bank transfer referencing the company's Abgabenkonto number. Businesses expecting lower profits can apply for Herabsetzung (reduction) before the relevant deadline.
How to file
Bank transfer to Finanzamt Österreich using the company's Steuernummer and Abgabenkonto reference. FinanzOnline allows direct bank debit instruction. No form submission needed — the amount is set by the Finanzamt's Vorauszahlungsbescheid.
Payment due
Same as filing: 15 February, 15 May, 15 August, 15 November. Late payment results in Säumniszuschlag of 2% immediately.
Penalties for missing this deadline
2% Säumniszuschlag on any instalment not paid by the deadline. If the annual return ultimately shows total advance payments fell short of the actual KSt liability, Anspruchszinsen (approximately 4.5% annualised for 2025) accrue on the shortfall from the balance payment date back to each quarter's original due date.
Filing checklist
- Note all four payment dates in calendar (15 Feb, 15 May, 15 Aug, 15 Nov)
- Retrieve the current Vorauszahlungsbescheid from FinanzOnline
- If current year profits are tracking materially lower, submit a Herabsetzungsantrag (reduction request) with supporting profit calculation before the relevant instalment date
- Make payment via SEPA bank transfer using Abgabenkonto reference
- Retain bank payment confirmations for reconciliation against annual KSt assessment
Documents you'll need
- Current Vorauszahlungsbescheid from FinanzOnline
- Interim management accounts (for Herabsetzungsantrag)
- Prior year Körperschaftsteuerbescheid for reference
Common mistakes to avoid
- Missing the February payment — it falls shortly after the Christmas/New Year break and is easily overlooked
- Not applying for Herabsetzung when profits decline significantly — results in overpayment and unnecessary cash flow drain
- Underpaying because the business grew — results in Anspruchszinsen on the shortfall at filing
Never miss a Austria deadline
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