Taxes
Austria — Tax: Corporate Tax
Austria's combined statutory corporate income tax rate is 23% (2026), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Corporate income tax statutory rates (OECD.CTP.TPS DSD_TAX_CIT@DF_CIT)Last reviewed: 2026-10-18
Key facts
- Combined statutory corporate income tax rate (national plus sub-national): 23% (2026)
- Central government rate: 23% (2026)
Steps
- Determining Tax Liability — The process involves calculating taxable profits and applying the applicable tax rates.
Costs
- Corporate tax rate: varies by company type and tax treaty (around 20-25%)
Timelines
- Tax assessment and payment: generally within 2-4 months
Required documents
- Tax ID number (UID) for the company
- Annual financial statements and tax returns
- Tax treaty documentation (if applicable)
- Proof of tax payments
Common mistakes
- Failing to register for a tax ID number (UID)
- Incorrect or incomplete tax returns
What this figure does not cover
This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.