Austria VAT Calculator
How Much Is VAT in Austria?
The standard VAT rate in Austria is 20% in 2026. Other rates: 13% — Live animals, plants and seeds, firewood, admission to cultural events, museums and zoos, domestic flights, wine sold by the producer; 10% — Food not covered by the 4.9% rate, restaurant food, books and newspapers, medicines, passenger transport, hotel accommodation, residential rent; 4.9% — From 1 July 2026: basic foods such as milk, yoghurt, butter, eggs, bread, flour, rice, uncooked pasta, vegetables, many fruits and table salt; 0% — From 1 January 2026: menstrual hygiene products and contraceptives; exports and intra-EU B2B supplies. Locally the tax is called Umsatzsteuer (USt) / Mehrwertsteuer (MwSt). Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.
How to calculate Austria VAT
To add 20% VAT to a net (tax-exclusive) price, multiply it by 1.2. To remove VAT from a gross (tax-inclusive) price, divide it by 1.2.
- Add VAT: EUR 100 net × 1.2 = EUR 120 gross (that is EUR 20 of VAT)
- Remove VAT: EUR 120 gross ÷ 1.2 = EUR 100 net (that is EUR 20 of VAT)
Use the Austria VAT calculator above for any amount, or compare Austria with every other country in our VAT rates by country table.
Austria VAT Rates Overview
Every VAT rate currently in force in Austria
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 20% | Most goods and services, including drinks served in restaurants |
| Reduced rate | 13% | Live animals, plants and seeds, firewood, admission to cultural events, museums and zoos, domestic flights, wine sold by the producer |
| Reduced rate | 10% | Food not covered by the 4.9% rate, restaurant food, books and newspapers, medicines, passenger transport, hotel accommodation, residential rent |
| Super-reduced rate | 4.9% | From 1 July 2026: basic foods such as milk, yoghurt, butter, eggs, bread, flour, rice, uncooked pasta, vegetables, many fruits and table salt |
| Zero rate | 0% | From 1 January 2026: menstrual hygiene products and contraceptives; exports and intra-EU B2B supplies |
VAT History and Local Rules in Austria
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2026: New 4.9% rate on basic foods from 1 July; 0% on menstrual products and contraceptives from 1 January
- 2025: Kleinunternehmer small-business threshold raised to EUR 55,000 gross turnover
- 2016: 13% reduced rate introduced for items such as cultural admissions, animals and plants
- 1984: Standard rate raised to 20%
- 1973: VAT introduced, replacing the previous turnover tax
Is the VAT rate the same everywhere in Austria?
The same rates apply throughout Austria except in the German-enclosed communities of Jungholz and Mittelberg (Kleinwalsertal), where the standard rate is 19% to match Germany.
Good to know
The new 4.9% rate from 1 July 2026 applies only to retail sales of listed staples; meat, poultry, cheese, sugar and honey stay at 10%, and restaurant meals stay at 10%.
Composite products made from eligible foods, such as a filled roll, are taxed at 10% rather than 4.9%.
In restaurants food is taxed at 10% while alcoholic and soft drinks are taxed at 20%.
Zero-Rated and Exempt Supplies in Austria
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports of goods outside the EU
- Intra-EU B2B supplies of goods to VAT-registered customers
- Menstrual products such as tampons, pads and menstrual cups (from 2026)
- Contraceptives such as condoms and the pill (from 2026)
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Financial and insurance services
- Medical and healthcare services
- Education and vocational training
- Sale of land and buildings (option to tax available)
- Supplies by small businesses under the Kleinunternehmer scheme
Austria VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Austria.
| Local name | Umsatzsteuer (USt) / Mehrwertsteuer (MwSt) |
|---|---|
| VAT number format | ATU + 8 digits (e.g. ATU12345678) |
| Registration threshold | EUR 55,000 gross annual turnover (Kleinunternehmer exemption), with a one-off 10% tolerance |
| Non-resident businesses | Non-established businesses must register from their first taxable supply in Austria; the domestic small-business exemption does not apply to them |
| Filing frequency | Monthly advance returns (UVA) if prior-year turnover exceeded EUR 100,000, otherwise quarterly; plus an annual return |
| Filing and payment deadline | 15th day of the second month after the period; annual return by 30 April (paper) or 30 June (FinanzOnline) of the following year |
| E-invoicing / reporting | E-invoicing is mandatory for supplies to the federal government (B2G); no general B2B e-invoicing mandate in 2026 |
| Tax authority | Finanzamt Österreich / Bundesministerium für Finanzen (BMF) |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Finanzamt Österreich / Bundesministerium für Finanzen (BMF) before relying on them.
Cross-Border Sales and Refunds in Austria
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Foreign sellers of digital services to consumers in Austria charge Austria's VAT rate. EU businesses can declare it through the One-Stop Shop (OSS) once their EU-wide cross-border B2C sales exceed EUR 10,000; non-EU businesses use the non-Union OSS from the first sale.
Tourist VAT refunds: Non-EU visitors can reclaim VAT on purchases over EUR 75.01 per shop and receipt.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in Austria
What is the current VAT rate in Austria?
The standard VAT rate in Austria is 20% in 2026. Other rates in force: 13% (reduced rate), 10% (reduced rate), 4.9% (super-reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Austria?
To add 20% VAT, multiply the net price by 1.2. To remove it from a VAT-inclusive price, divide by 1.2; the difference is the VAT. The calculator at the top of this page does both.
What is the VAT rate on food in Austria in 2026?
Most food is taxed at 10%. From 1 July 2026 a basket of staples such as milk, eggs, bread, flour, rice, pasta, vegetables and many fruits is taxed at 4.9%, while meat, cheese, sugar and restaurant meals remain at 10%.
What is the Kleinunternehmer threshold in Austria?
Since 2025 small businesses with gross annual turnover up to EUR 55,000 can be exempt from charging VAT. Exceeding the limit by up to 10% once is tolerated.
Are tampons and contraceptives VAT-free in Austria?
Yes. Since 1 January 2026 menstrual hygiene products and contraceptives such as condoms and the pill are taxed at 0% instead of 10%.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.