Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
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).
Last changed 2026-02-05