Austria's headline corporate income tax (CIT) rate is 23.
The headline personal income tax (PIT) rate is 55 (until 2029, then 50%).
The standard VAT/GST (or equivalent consumption tax) rate is 20. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is an Austrian tax resident if domiciled in Austria or if they have a habitual abode there - generally assumed once presence exceeds six months. A company is Austrian tax resident if incorporated in Austria or managed and controlled from Austria. Residents are taxed on worldwide income; non-residents only on Austrian-source income.
Introduced by the 2018 Annual Tax Act (Section 10a KStG, implementing EU ATAD), Austria's CFC regime applies where an Austrian corporate shareholder holds a controlling participation (directly or indirectly) in a foreign entity generating low-taxed passive income - dividends, interest, royalties, and similar financial income. The foreign entity's income counts as "low-taxed" if its effective foreign tax burden is 12.5% or less. An exclusion applies where passive income makes up one-third or less of the foreign entity's total income. Where triggered, low-taxed passive income is included in the Austrian shareholder's tax base; any non-refundable foreign tax already paid is creditable, though CFC losses cannot be attributed to the Austrian shareholder (they instead carry forward to offset the CFC's own future income).
Austria has no statutory thin capitalization ratio, though courts have developed principles for reclassifying undercapitalized related-party debt as hidden equity (with resulting interest treated as a non-deductible, withholding-tax-liable dividend). Separately, Section 12a of the Corporate Income Tax Act (implementing ATAD) caps deductible net interest at 30% of tax-EBITDA where debt leverage exceeds the group average, with a EUR 3 million de minimis exemption applying per company (or per group, for tax groups) regardless of EBITDA. Additionally, intragroup interest paid to a foreign connected party that is low-taxed or untaxed on that interest is denied recognition entirely for Austrian tax purposes.
Austria has signed 100 double taxation treaties.