The principal taxes in Austria are personal income tax, corporation tax (corporate income tax), VAT and social security contributions. Further taxes may be levied locally or relate to property or tobacco.

Personal Income Tax

The extent to which a person’s income is taxed in Austria depends on their personal status. Austrian residents are subject to unlimited tax liability, meaning that income earned both in Austria and abroad is taxed, although certain taxes may apply irrespective of residence status. Taxation is progressive, so the rate depends on the level of income, according to the following scale:

  • annual income up to €11,000 is taxed at 0%,
  • annual income from €11,000 to €18,000 is taxed at 25%,
  • annual income from €18,000 to €31,000 is taxed at 35%,
  • annual income from €31,000 to €60,000 is taxed at 42%,
  • annual income from €60,000 to €90,000 is taxed at 48%,
  • annual income from €90,000 to €1,000,000 is taxed at 50%,
  • annual income above €1,000,000 is taxed at 55%.

Corporation Tax

For a company resident in Austria, the tax base is the income it earns both in Austria and abroad. With corporate taxation, a distinction is drawn between taxation at company level, where the rate is 25%, and taxation at shareholder level, where the rate is 25% for corporations and 27.5% for other shareholders.

Value Added Tax

The VAT rate for Austrian customers is 20%, although reduced rates apply to some goods: 13% for domestic flights, tickets to sporting and cultural events, and wine, and 10% for pharmaceutical products, printed books and other goods. A 0% rate applies to domestic and international transport, with the exception of road and rail transport.

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Indicative prices

Ceny*
DPH (Slovensko a Česko)
DPH priznanie nulové 50€
DPH priznanie do 50 dokladov, kontrolný výkaz, súhrnný výkaz (vrátane podania)150€
DPH priznanie do 100 dokladov200€
DPH priznanie viac ako 100 dokladov od 250€
Daňové priznania (Slovensko a Česko)
Daňové priznanie nulové, počiatočné stavy, výkazy, poznámky, odoslanie350€
Daň z motorových vozidiel a daň z nehnuteľností200€
Platby a účtovné prípady (SR a ČR)
Zaúčtovanie položiek 1 položka, čím väčší počet tým nižšia cena0,5€
Mzdová agenda (SR a ČR)
Jeden zamestnanec mzdová agenda10/€ mesiac
*približné ceny, môžu sa líšiť v závislosti od konkrétnej situácie

England

  • VAT return and reports – nil return – £300
  • VAT return and reports – with transactions – £700
  • Payroll – £50 per employee per month
  • Confirmation statement – annually – £250
  • Tax return, accounts and filing – nil – £700
  • Tax return – with transactions – £1,500


Hungary, Poland, Romania, Bulgaria

  • VAT return – nil return – £100
  • VAT return with transactions in the period – from £350
  • Payroll – £20 per employee per month
  • Income tax return – nil return – £350
  • Income tax return with transactions in the period – from £700


Austria, Germany, France, Netherlands

  • VAT return and reports – nil return – £300
  • VAT return and reports – with transactions – £700
  • Payroll (min. 4 employees) – £150 per 4 employees per month
  • Income tax return – nil – £700
    VAT return with transactions in the period – from £1,500


USA

  • Federal tax return – nil – £1,000
  • State tax return – nil – £700
  • Paying tax on the client’s behalf – £500
  • Sales tax return – from £500
  • Payroll – £50 per employee per month