Company tax in the EU – Austria
The company tax rate for Austria is 25%.
There is a annual minimum corporate income tax of EUR 1 750 for limited liability company and EUR 3 500 for joint stock company.
When you set up your business entity, you should ensure that you do the following:
- The dates for the quarterly corporation tax advance payments are: 15th February, 15th May, 15th August, 15th November
- File your company tax return by your deadline until 30th April of the following year or by using FinanzOnline as the electronic communication system until 30th June of the following year.
What profits do you pay company tax on?
Taxable profits include the money your company or association makes from:
- Doing business
- Selling assets for more than they cost (chargeable gains)
If your company has its seat or head office in Austria, it pays company tax on all its profits from Austria and abroad.
If your company isn't based in Austria but has an office or branch there, it only pays company tax on its profits from its activities in Austria.