Corporate Tax in Austria

Overview by
Tax Base For Resident and Foreign Companies
A company is considered resident if its effective management is in Austria or if it is incorporated in Austria.
A resident company is taxed on worldwide income, while as a non-resident company is taxed only on Austrian-source income.

Tax Rate

Corporate tax rate 25%
There is a minimum tax level Companies incurring a tax loss or earning small profits must pay a minimum tax of EUR 1,750, EUR 3,500 or EUR 5,452 depending on the legal status of the company and the industry. Non-resident companies are not subject to a minimum tax. Minimum tax may be credited against corporate tax payable in the following years.
Tax Rate For Foreign Companies
Same as resident companies.
Capital Gains Taxation
Generally charged at 25%.
Main Allowable Deductions and Tax Credit
All normal operating expenses as well as extra-ordinary expenses are allowed as deductions against gross income. Special expenses like contributions to social insurance, public relief funds, medical & health insurance, occupational pension funds are also deductible.
Other Corporate Taxes
Stamp duty, license fees, registration charges, etc.

Country Comparison For Corporate Taxation

  Austria OECD United States Germany
Number of Payments of Taxes per Year 22.0 14.2 11.0 16.0
Time Taken For Administrative Formalities (Hours) 170.0 199.3 187.0 215.0
Total Share of Taxes (% of Profit) 55.5 43.0 46.8 48.2

Source: Doing Business

Note: *The Greater the Index, the More Transparent the Conditions of Transactions. **The Greater the Index, the More the Manager is Personally Responsible. *** The Greater the Index, the Easier it Will Be For Shareholders to Take Legal Action. **** The Greater the Index, the Higher the Level of Investor Protection.

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