Austria
Austria: 6 company types, its taxes, banking and business environment, and what it is known for.
Forming a company
Company types in Austria
The 6 forms a founder can choose here, each with its own figures. Open one for its sources.
What it is known for
Where Austria is in the world’s top 10 on a measure anyone can check, the best rank first. Only the top is shown; a low rank is never stated.
- World’s1stWorld-leading exports Soft drinks and flavoured watersWaters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009US$3 bn · 9.8% of world exports of 196 exporters · 2024 CEPII BACI, January 2026 release See the top 10
- World’s2ndWorld-leading exports Builders' joinery and carpentry of woodBuilders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakesUS$1.6 bn · 10.0% of world exports of 168 exporters · 2024 CEPII BACI, January 2026 release See the top 10
- World’s3rdWorld-leading exports Particle board and OSBParticle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substancesUS$770 m · 7.1% of world exports of 134 exporters · 2024 CEPII BACI, January 2026 release See the top 10
- World’s joint7thLogistics and freight Logistics Performance Index4.0 of 5 of 138 economies · 2022 World Bank, World Development Indicators See the top 12
- World’s7thResearch and technology Research and development spending3.26% of GDP of 78 economies · 2023 World Bank, World Development Indicators See the top 10
- World’s10thKnowledge-intensive economy Economic Complexity Index1.25 of 142 economies · 2024 Harvard Growth Lab, Atlas of Economic Complexity (CC0) See the top 10
A rank is among everything the source reports for that year, so it moves when the source adds or drops economies. Exports include goods passing through for re-export. Nothing here is a recommendation.
Doing business here
Business accounts
Providers whose own published list of countries names Austria. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Austria.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Austria: where to register, file and check.
Blocs and agreements
The trade arrangements Austria belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- European Union: internal market and customs union
- Single market · since 1995
Covers goods, services, establishment, capital, movement of people, a common external tariff.
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EU Member State since 1995, Euro area member since 1999, Schengen area member since 1997 and more about Austria’s participation in the EU.
- European Union: VAT territory
- Inside it
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‘Community’ and ‘territory of the Community’ mean the territories of the Member States as defined in point (2);
- Euro area
- Monetary union · since 1999
Covers a common currency.
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EU Member State since 1995, Euro area member since 1999, Schengen area member since 1997 and more about Austria’s participation in the EU.
- Schengen area
- Free movement area · since 1997
Covers movement of people.
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EU Member State since 1995, Euro area member since 1999, Schengen area member since 1997 and more about Austria’s participation in the EU.
- European Economic Area
- Single market · since 1 January 1994
Covers goods, movement of people, services, establishment, capital.
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which now covers the EU and its 27 Member States, and three of the four EFTA members: Norway, Iceland and Liechtenstein.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 23%
- Distributions
- Not in our records
- Audit
- Statutory audit of the annual accounts and management report; small GmbHs are exempt unless the law requires them to have a supervisory boardOfficial The registry or ministry page as of 2026-10-10
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Von dieser Pflicht ausgenommen sind kleine GmbH s, sofern sie nicht laut Gesetz einen Aufsichtsrat haben müssen.
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- EUR 47Official The registry or ministry page as of 2026-10-15
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bei Gesellschaften mit beschränkter Haftung 36 Euro (Anm. 2)
VAT
The tax on what the company sells in Austria, and when it must register, as the tax authority states it.
- Standard rate
- 20%Official European Commission, Taxes in Europe Database situation on 2026/07/01
- Other rates
- 4.9% Selected foodstuffs such as bread, butter, eggs and milk
- 10% Residential letting, accommodation in furnished rooms, camping grounds, refuse collection, and books, newspapers, magazines and foodstuffs
- 13% Live animals, live plants and firewood, artistic work, film and circus performances, and admission to sporting events
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Die wichtigsten Steuersätze sind der allgemeine Steuersatz von 20 Prozent und die ermäßigten Steuersätze von 4,9 Prozent, 10 Prozent und 13 Prozent.
- Registration threshold
- EUR 55,000
total turnover (Kleinunternehmergrenze; must not be exceeded in the previous or the current calendar year); calendar year
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Die Kleinunternehmergrenze in Höhe von 55.000 Euro (bis 31. Dezember 2024: 35.000 Euro) wurde weder im vorangegangenen noch im laufenden Kalenderjahr überschritten.
- Voluntary registration
- Yes
A business may waive the small-business exemption and opt for tax liability, charging VAT and claiming input tax.
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Soll die Kleinunternehmerregelung nicht in Anspruch genommen werden, muss die Option zur Steuerpflicht ausgeübt werden.
- A foreign company
- Registers from its first taxable supply
A foreign business making supplies in Austria for which the tax is not shifted to the recipient must register with the Finanzamt, with no turnover threshold. The authority's guidance names no fiscal representative requirement.
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Ausländische Unternehmen, die in Österreich Umsätze tätigen, bei denen es nicht zum Übergang der Steuerschuld kommt, sind verpflichtet, sich beim Finanzamt registrieren zu lassen.
- Returns filed
- Monthly
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Voranmeldungszeitraum ist grundsätzlich der Kalendermonat.
- Tax authority
- Registration page read 2026-10-22
Tax calendar
When the main returns and payments fall due in Austria, tax year Veranlagung 2025 (assessment year 2025) for annual returns; 2026 for current-year taxes, as the tax authority states it.
- Corporate tax return
- 30 June · each year
DE: die Körperschaftsteuererklärung ist bis 30. April des Folgejahres bzw. bei elektronischer Übermittlung über FinanzOnline bis 30. Juni des Folgejahres einzureichen. EN: a corporation files the KSt return by 30 April of the following year in paper form, or by 30 June where filed electronically through FinanzOnline; electronic filing is mandatory for corporations, so the standard case is 30 June. The rule takes the electronic date. The page states no weekend shift, so the shift is unstated.
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Die Körperschaft muss die Körperschaftsteuererklärung bis 30. April des Folgejahres bzw. bei elektronischer Übermittlung über Finanz Online bis 30. Juni des Folgejahres einreichen.
- Corporate tax, final payment
- 1 month after the end of the assessment notice · each year
DE: die BAO sieht für Abgabennachzahlungen, die aufgrund eines Bescheides festgesetzt werden, ein Zahlungsziel von einem Monat vor. EN: the corporate income tax is assessed after the year; the balance set by the assessment notice is payable within one month of the notice (§ 210 Abs 1 BAO), the period running from delivery of the Bescheid. Because the notice date is not fixed, the rule records the one-month payment period from the assessment notice (period 'assessment_notice'), not a calendar date. The page states no weekend shift, so the shift is unstated.
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Grundsätzlich sieht die BAO für Abgabennachzahlungen, die aufgrund eines Bescheides festgesetzt werden, ein Zahlungsziel von einem Monat vor, sofern keine anderen gesetzlichen Bestimmungen bestehen ( § 210 Abs 1 BAO ).
- Corporate tax, instalments
- 15 February · each quarter
DE: Vorauszahlungen an die Körperschaftsteuer sind quartalsweise, und zwar spätestens am 15. Februar, 15. Mai, 15. August und 15. November zu leisten. EN: corporate income tax advance payments are made quarterly, by 15 February, 15 May, 15 August and 15 November. The record takes the first date (15 February) as the single rule; the other three are in the quote and here. The Finanzamt notifies the amount about a month before each date. The page states no weekend shift, so the shift is unstated.
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Dann gibt es noch Vorauszahlungen, speziell jene für Einkommen- und Körperschaftsteuer, die quartalsweise, und zwar spätestens am 15. Februar, 15. Mai, 15. August und 15. November zu leisten sind.
- Personal income-tax return
- 30 June · each year
DE: die Einkommensteuererklärung ist bis 30. April des Folgejahres bzw. bei elektronischer Erklärungsabgabe über FinanzOnline bis 30. Juni des Folgejahres einzureichen. EN: the ESt return is filed by 30 April of the following year in paper form, or by 30 June where filed electronically through FinanzOnline; the record takes the electronic date as the standard case. Employees whose tax is fully withheld file no return but may apply for an Arbeitnehmerveranlagung. The page states no weekend shift, so the shift is unstated.
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Die Einkommensteuererklärung muss spätestens zu folgenden Terminen eingereicht werden: Bei Abgabe der Steuererklärung in Papierform: 30. April des Folgejahres Bei elektronischer Erklärungsabgabe (über FinanzOnline): 30. Juni des Folgejahres
- Personal income tax, final payment
- 1 month after the end of the assessment notice · each year
DE: die BAO sieht für Abgabennachzahlungen, die aufgrund eines Bescheides festgesetzt werden, ein Zahlungsziel von einem Monat vor. EN: the personal income tax of a self-employed person is assessed by notice after the year; the balance is payable within one month of delivery of the Bescheid (§ 210 Abs 1 BAO). Because the notice date is not fixed, the rule records the one-month payment period from the assessment notice. The page states no weekend shift, so the shift is unstated.
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Grundsätzlich sieht die BAO für Abgabennachzahlungen, die aufgrund eines Bescheides festgesetzt werden, ein Zahlungsziel von einem Monat vor, sofern keine anderen gesetzlichen Bestimmungen bestehen ( § 210 Abs 1 BAO ).
- Personal income tax, instalments
- 15 February · each quarter
DE: die Einkommensteuervorauszahlungen müssen spätestens am 15. Februar, 15. Mai, 15. August und 15. November bezahlt werden. EN: personal income tax advance payments are made quarterly, by 15 February, 15 May, 15 August and 15 November. The record takes the first date (15 February) as the single rule; the other three are in the quote and here. The page states no weekend shift, so the shift is unstated.
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Die Einkommensteuervorauszahlungen müssen spätestens zu folgenden Terminen bezahlt werden: 15. Februar 15. Mai 15. August 15. November
- VAT return
- Day 15 of the following month · each month
DE: die Umsatzsteuervoranmeldung ist spätestens am 15. des zweitfolgenden Kalendermonats einzureichen; bei vierteljährlichem Voranmeldungszeitraum bis zum 15. Mai, 15. August, 15. November und 15. Februar. EN: a business above EUR 100,000 turnover files the monthly VAT return and pays by the 15th of the second month following the period; between EUR 55,000 and EUR 100,000 the return is quarterly instead. The record takes the monthly case. The page states no weekend shift, so the shift is unstated.
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Die Umsatzsteuervoranmeldung ist spätestens am 15. (Fälligkeitstag) des zweitfolgenden Kalendermonats einzureichen (bei vierteljährlichem Voranmeldungszeitraum bis zum 15. Mai, 15. August, 15. November und 15. Februar).
- Payroll withholding
- Day 15 of the following month · each month
DE: die lohnabhängigen Abgaben sind am 15. des Folgemonats zur Zahlung fällig; die Lohnsteuer ist spätestens am 15. des Folgemonats abzuführen. EN: an employer remits the wage tax (Lohnsteuer) withheld from salaries, and the accompanying Dienstgeberbeitrag and surcharge, by the 15th of the month following the wage payment. Where remuneration for the previous year is paid between 16 January and 15 February, the wage tax is due by 15 February as wage tax of the previous year. The page states no weekend shift, so the shift is unstated.
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Während die sich für einen bestimmten Monat ergebende Umsatzsteuerzahllast am 15. des zweitfolgenden Monats zu entrichten ist, sind die lohnabhängigen Abgaben bereits am 15. des Folgemonats zur Zahlung fällig.
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Austria yet.
Economy and trade
What it exports
Goods Austria exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Austria’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified HS 3002 | 3.7% | 3.8% | 5.0% | US$10.3 bn |
| Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars HS 8703 | 4.5% | 4.8% | 4.4% | US$9 bn |
| Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale HS 3004 | 3.8% | 3.8% | 4.0% | US$8.3 bn |
| Parts and accessories of the motor vehicles of headings 8701 to 8705 HS 8708 | 2.4% | 2.7% | 2.6% | US$5.4 bn |
| Electrical energy HS 2716 | 2.8% | 1.8% | 1.7% | US$3.5 bn |
| Spark-ignition reciprocating or rotary internal combustion piston engines HS 8407 | 1.3% | 1.5% | 1.6% | US$3.2 bn |
| Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 HS 2202 | 1.7% | 1.5% | 1.4% | US$3 bn |
| Base-metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base-metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal HS 8302 | 1.2% | 1.1% | 1.1% | US$2.3 bn |
| Electrical transformers, static converters (for example, rectifiers) and inductors HS 8504 | 1.0% | 1.2% | 1.1% | US$2.3 bn |
| Flat-rolled products of other alloy steel, of a width of 600 mm or more HS 7225 | 1.0% | 1.1% | 1.1% | US$2.2 bn |
Total goods exports, 2024: US$205.1 bn. The ten largest headings are shown.