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Austria

Corp Tax: 23%Setup: 500 EURIncorporate: 7 daysData Quality: 84%
Tax Rates
Corporate Tax
23%Verified Feb 2026
Effective Corporate Rate
23%
Capital Gains
23%Verified Feb 2026
Personal Income (Top)
55%Verified Feb 2026
VAT
20%Verified Feb 2026
VAT Reduced Rates
10%, 13%, 19%
Dividend Withholding
27.5%Verified Feb 2026
Tax System
System Type
worldwideVerified Feb 2026
Foreign Income Taxed
Yes
CFC Rules
YesVerified Feb 2026
Transfer Pricing
highVerified Feb 2026
TP Documentation Required
Yes
Incentives
IP Regime
NoneVerified Feb 2026
Crypto Tax
capital gainsVerified Feb 2026
Crypto Rate
27.5%
Participation Exemption
AvailableVerified Feb 2026
Covers Dividends
Yes
Covers Capital Gains
Yes
International
Total Treaties
90Verified Feb 2026
Double Tax Agreements
90
Key Partners
Germany, Switzerland, USA, UK, France, Italy, Netherlands
Exit Tax
YesVerified Feb 2026

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