In Austria, Value-Added Tax (VAT) is levied. This is a tax levied on products and services in Austria.
The different VAT rates in Austria are:
| Rate | Type | Goods and services |
|---|---|---|
| 20% | Standard | All other goods and services |
| 13% | Reduced | Delivery of living animals, living plants, firewood etc.; turnover from the activity of an artist; film or circus performances; admission fees for sporting events (Section 10 of the Umsatzsteuergesetz) |
| 10% | Reduced | Renting for residential purposes; accommodation in furnished living rooms and bedrooms and the ancillary services often associated therewith (including heating); rental (provision for use) of land for camping purposes; transport of persons with the exception of domestic aircraft; rubbish collection; delivery of books, newspapers, magazines and foodstuffs (Section 10 of the Umsatzsteuergesetz) |
| 0% | Zero | Intra-community and international transport (excluding road and rail); hotel accommodation |
Some services and goods are not taxable. The Umsatzsteuergesetz contains a number of tax exemptions (section 6).