Austria VAT Rate 2026: 20% Standard Rate

How Much Is VAT in Austria?

The standard VAT rate in Austria is 20% in 2026, plus reduced rates of 10%, 13% on certain goods and services. It applies to most goods and services sold in Austria. 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.

Current VAT Rates

Historical VAT Rate Changes

• 2026: Current standard rate in force
• 1984: Standard rate set at 20%
• 1973: VAT (USt) introduced

Economic Impact

VAT contributes approximately 20-30% to Austria's total tax revenue. The current rate structure balances revenue generation with economic competitiveness within the EU region.

Zero-Rated Items

The following items are zero-rated for VAT in Austria:

• Exports of goods and services
• International transportation
• Some basic food items
• Children's clothing
• Books and newspapers
• Prescription medications

VAT Exempt Items

The following are exempt from VAT in Austria (no VAT charged, no input VAT recovery):

• Financial services
• Insurance services
• Healthcare and medical services
• Education and training
• Postal services
• Charitable activities

Reduced Rate Applications

Items subject to reduced VAT rates in Austria:

• 10% rate: Food, books, newspapers, passenger transport and residential rents
• 13% rate: Hotels, cultural events, domestic flights and farm wine

Austria exempts small businesses (Kleinunternehmer) up to €55,000 of annual turnover; above that, VAT registration is required. Always confirm current thresholds and deadlines with the Finanzamt Österreich, as they are reviewed periodically.

VAT Registration

• Registration Threshold: €55,000 (Kleinunternehmer)
• Voluntary Registration: Available below threshold
• Registration Process: Online via tax authority website
• Processing Time: Typically 2-4 weeks

VAT Returns and Payment

• Filing Frequency: Monthly or quarterly depending on turnover
• Filing Deadline: End of month following period
• Payment Methods: Bank transfer, online payment
• Late Filing Penalties: Varies by amount and delay

Cross-Border Trade

Special considerations for international transactions:

• Intra-EU Trade: Zero-rated with valid VAT numbers
• Imports: VAT payable at point of entry
• Exports: Generally zero-rated
• Digital Services: Subject to OSS rules for B2C sales

For background on how the buyer accounts for VAT on intra-EU and cross-border B2B supplies, see the reverse charge mechanism. For B2C digital sales and low-value imports, see VAT on digital services and cross-border e-commerce.

Nearby Countries

What is the current VAT rate in Austria?

The standard VAT rate in Austria is 20% as of 2026. This applies to most goods and services unless they qualify for reduced rates or exemptions.

How do I calculate VAT in Austria?

To add VAT: multiply the net amount by 20%. To remove VAT from a gross amount: divide by 1.20. Use our calculator above for instant results.

Who needs to register for VAT in Austria?

Austria exempts small businesses (Kleinunternehmer) up to €55,000 of annual turnover; above that, VAT registration is required.

Can I reclaim VAT in Austria?

VAT-registered businesses can generally reclaim input VAT on business purchases. Non-EU tourists may claim VAT refunds on qualifying purchases when leaving the country — see our guide to VAT refunds for tourists and non-resident businesses.