Taxes
Austria — Tax: Vat
Austria's standard VAT rate is 20%, with reduced rates of 10%, 13% and 4.9%.
VerifiedGovernment / official sourceAustrian Business Service Portal (USP) — VAT rates and tax exemptionsLast reviewed: 2026-10-23
Key facts
- The standard VAT rate is 20%.
- Reduced rates are 4.9%, 10% and 13%.
- The 10% rate covers items such as residential rentals; the 13% rate covers items such as living plants and animals, firewood and artist turnover.
Steps
- Registering for VAT — Businesses must register with the Austrian Federal Economic Chamber (Wirtschaftskammer Österreich) and obtain a VAT ID number.
- Filing VAT Returns — Businesses must file VAT returns quarterly, using the online portal provided by the Austrian Federal Ministry of Finance (Bundesministerium für Finanzen).