Consumption/VAT/Sales Tax in Austria

Overview by
Nature of the Tax
Value Added Tax (VAT)
Standard Rate
Reduced Tax Rate
A reduced rate of 10% applies to some basic goods such as food, agricultural products, rents, tourist services, public utilities (except electricity) and entertainment.
Exclusion From Taxation
Banking transactions, exports, air and sea travel, and businesses whose turnover is less than EUR 30,000.
Method of Calculation, Declaration and Settlement
The assessment is based on the value of goods and services or the customs value of goods.
Other Consumption Taxes
Excise duties are also levied on certain products, especially on spirits.
- To get further information on the VAT rates in Austria, please check the list of vat rates applied within the European Union, as well as the Austrian Ministry of Finances web site.
- More detailed information on excise duties is available concerning alcoholic beverages, tobacco products, energy products on the European Commission website.
Besides other taxes like municipality tax, real-estate tax, gift tax, stamp duty, road toll tax, etc.  are also applied.

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Experts Views (1)
  • EU VAT Guide

    With 27 EU Member States, each with their own VAT legislation to consider, VAT can be a time consuming and confusing task for international business.

    Accordance on 24 Jan 2012 related to Consumption/VAT/Sales Tax in Austria

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  • Accordance

    International VAT Compliance,