Austria public holidays 2026, VAT rate and tax data
Austria: VAT rate 20% since 1 Jan 1995; 13 public holidays in 2026 (next: Allerheiligen (All Saints' Day), 1 Nov 2026); corporate tax rate 23%; policy interest rate 2.5%; inflation rate (CPI) 3.6%.
13 series, each cited to the official source it was verified against; most recently verified 19 Oct 2026. Currency EUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "AT", "series": "vat", "value": 20, "unit": "percent", "effective_from": "1995-01-01", "last_confirmed": "2026-08-23", "source": { "name": "Umsatzsteuergesetz 1994 (UStG 1994), BGBl. Nr. 663/1994, § 10 Abs. 1", "url": "https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004873&Paragraf=10" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"at","amount":1000}.
Austria public holidays 2026
13 days in 2026; next: Allerheiligen (All Saints' Day) on 1 Nov 2026. Official source: Arbeitsruhegesetz (ARG), BGBl. Nr. 144/1983, § 7 Abs. 2 (Feiertagsruhe) in the version in… · last verified 29 Jul 2026
Fixed by law 13
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Neujahr (New Year's Day) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 6 Jan 2026 Tue | Heilige Drei Könige (Epiphany) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 6 Apr 2026 Mon | Ostermontag (Easter Monday) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 1 May 2026 Fri | Staatsfeiertag (State Holiday / Labour Day) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 14 May 2026 Thu | Christi Himmelfahrt (Ascension Day) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 25 May 2026 Mon | Pfingstmontag (Whit Monday) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 4 Jun 2026 Thu | Fronleichnam (Corpus Christi) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 15 Aug 2026 Sat | Mariä Himmelfahrt (Assumption of Mary) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 26 Oct 2026 Mon | Nationalfeiertag (National Day) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 1 Nov 2026 Sun | Allerheiligen (All Saints' Day) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 8 Dec 2026 Tue | Mariä Empfängnis (Immaculate Conception) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 25 Dec 2026 Fri | Weihnachten (Christmas Day) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 26 Dec 2026 Sat | Stephanstag (St Stephen's Day) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
2027 dates already held (13)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Neujahr (New Year's Day) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 6 Jan 2027 Wed | Heilige Drei Könige (Epiphany) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 29 Mar 2027 Mon | Ostermontag (Easter Monday) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 1 May 2027 Sat | Staatsfeiertag (State Holiday / Labour Day) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 6 May 2027 Thu | Christi Himmelfahrt (Ascension Day) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 17 May 2027 Mon | Pfingstmontag (Whit Monday) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 27 May 2027 Thu | Fronleichnam (Corpus Christi) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 15 Aug 2027 Sun | Mariä Himmelfahrt (Assumption of Mary) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 26 Oct 2027 Tue | Nationalfeiertag (National Day) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 1 Nov 2027 Mon | Allerheiligen (All Saints' Day) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 8 Dec 2027 Wed | Mariä Empfängnis (Immaculate Conception) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 25 Dec 2027 Sat | Weihnachten (Christmas Day) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
| 26 Dec 2027 Sun | Stephanstag (St Stephen's Day) | Fixed by law | Arbeitsruhegesetz (ARG), BGBl. Nr… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Austria value
Rate schedules and breakdowns
Withholding tax rates
0–27.5% across 6 withholding taxes — no single rate · in force from 2016-01-01 · Official source: Einkommensteuergesetz 1988 (EStG 1988), consolidated in the RIS… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Kapitalertragsteuer (KESt) on dividends | 27.5 | dividends and other profit distributions from Austrian corporations (Einkünfte aus der Überlassung von Kapital, §27 Abs 2 Z 1 EStG), withheld at source by the distributing company or paying agent; applies equally to non-resident shareholders | 2016-01-01 | §27a Abs 1 EStG 1988 (RIS… |
| 27.5% since 1 January 2016 (Steuerreformgesetz 2015/2016; previously 25%). Where the shareholder is a corporation, the withholding agent may instead withhold at the corporate tax rate under §93 Abs 1a EStG: 'Kapitalertragsteuer in Höhe von 24% für im Kalenderjahr 2023… | |||||
| interest | Interest to non-residents - generally no withholding tax | 0 | ordinary loan and bond interest paid to non-residents, and all Austrian-source interest paid to non-resident corporations or to individuals resident in a state participating in automatic exchange of information | 2017-01-01 | §98 Abs 1 Z 5 EStG 1988 (RIS… |
| The 0% is a scope rule, not an exemption certificate: for non-residents, Austrian withholding presupposes limited tax liability under §98 EStG, and ordinary interest is simply outside it. Since 1 January 2017 the only significant carve-in is Austrian bank-deposit interest (25%)… | |||||
| royalties | Abzugsteuer under §99 EStG on royalties | 20 | royalties and licence fees paid to non-residents for the use of rights - copyrights, industrial property rights, know-how (Einkünfte aus der Überlassung von Rechten, §99 Abs 1 Z 3 in conjunction with §28 Abs 1 Z 3 EStG) - withheld by the Austrian payer on the gross amount | — | §99 Abs 1 Z 3 EStG 1988 (RIS… |
| 20% of GROSS receipts, including expenses the payer covers and any tax the payer bears (§99 Abs 2 Z 1). EU/EEA-resident recipients may elect NET taxation (§99 Abs 2 Z 2 - directly connected expenses deducted if notified in writing before payment); the net rate under §100 Abs 1… | |||||
| artists-sportspersons-writers-lecturers | Abzugsteuer under §99 EStG on performing and creative activities | 20 | income of non-residents from self-employed activity exercised or exploited in Austria as writer, lecturer, artist, architect, sportsperson, artiste or participant in entertainment performances ('als Schriftsteller, Vortragender, Künstler, Architekt, Sportler, Artist oder Mitwirkender an Unterhaltungsdarbietungen', §99 Abs 1 Z 1 EStG), regardless of who receives the payment | — | §99 Abs 1 Z 1 EStG 1988 (RIS… |
| 20% of gross including reimbursed expenses; if the Austrian payer bears the tax, the assumed tax is itself a taxable advantage (grossing-up, §99 Abs 2 Z 1). EU/EEA recipients may elect net taxation with the 20%/25% tiered rate (23% for corporations from 2024). The 'wobei es… | |||||
| consulting-staff-leasing | Abzugsteuer under §99 EStG on consulting and staff leasing | 20 | income of non-residents from commercial or technical consulting exercised in Austria and from the hiring-out of workers for work performed in Austria (§99 Abs 1 Z 5 EStG) | — | §99 Abs 1 Z 5 EStG 1988 (RIS… |
| For staff leasing, treaty relief at source is only available under the conditions of the DBA-Entlastungsverordnung and BMF practice (partial relief mechanisms exist for the wage-tax component); otherwise withhold and refund. | |||||
| supervisory-board | Abzugsteuer under §99 EStG on supervisory board fees | 20 | supervisory board remuneration (Aufsichtsratsvergütungen, §99 Abs 1 Z 4 EStG) paid to non-resident board members of Austrian companies | — | §99 Abs 1 Z 4 EStG 1988 (RIS… |
Personal income tax (Einkommensteuer)
0–55% across 7 bands · in force from 2026-01-01 · Official source: Einkommensteuergesetz 1988 (EStG 1988), BGBl. Nr. 400/1988, § 33 Abs. 1, in the… · last verified 22 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 13539 | 0 |
| 13539 | 21992 | 20 |
| 21992 | 36458 | 30 |
| 36458 | 70365 | 40 |
| 70365 | 104859 | 48 |
| 104859 | 1000000 | 50 |
| 1000000 | — | 55 |
Statutory social-insurance contributions
0–22.8% across 12 contribution branches · in force from 2026-01-01 · Official source: ASVG (Allgemeines Sozialversicherungsgesetz, BGBl. Nr. 189/1955), §§ 44, 45… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| krankenversicherung | Krankenversicherung (health insurance) | 7.65 | 3.87 | 3.78 | percent | Allgemeine Beitragsgrundlage under ASVG § 44 — the Entgelt (gross pay in cash and in kind) due for the contribution period from the employment relationship, excluding the ASVG § 49 Abs. 3 beitragsfreie Bezüge (statutory carve-outs such as most travel allowances and certain lump-sum expense reimbursements). Capped at the Höchstbeitragsgrundlage of EUR 231.00 per day / EUR 6,930.00 per month; Sonderzahlungen (13th/14th salary) are assessed separately against their own annual ceiling of EUR 13,860.00. | EUR |
| Employee share EXCEEDS the employer share — 3,87 % against 3,78 %. Austria is one of the few EU states where health insurance is not employer-weighted, and an engine that assumes an even split, or that the employer always pays more, is wrong here. The rate is uniform for… | |||||||
| pensionsversicherung | Pensionsversicherung (old-age, invalidity and survivors' pension insurance) | 22.8 | 10.25 | 12.55 | percent | Same allgemeine Beitragsgrundlage as Krankenversicherung (ASVG § 44), capped at EUR 231.00/day and EUR 6,930.00/month, with the separate EUR 13,860.00 annual ceiling for Sonderzahlungen. | EUR |
| The 22,8 % headline has not moved since the 1988 reform; only the ceiling changes. Split is deliberately asymmetric (10,25 / 12,55). Austria has no second statutory pension tier — occupational pensions (Pensionskassen) are contractual and not modelled here — but see the separate… | |||||||
| arbeitslosenversicherung | Arbeitslosenversicherung (unemployment insurance) | 5.9 | 2.95 | 2.95 | percent | Same allgemeine Beitragsgrundlage as ASVG contributions, capped at EUR 231.00/day and EUR 6,930.00/month, with the separate EUR 13,860.00 annual Sonderzahlungen ceiling. The EMPLOYEE share is graduated downward at low monthly bases (see notes); the employer always pays the full 2,95 %. | EUR |
| THE RATE IS 5,9 %, NOT 6 %. It was cut from 6,0 % to 5,9 % with effect from 1 January 2024 and the halves are 2,95 % each, not 3,00 %. Code still carrying 3 %/3 % over-deducts on both sides. THE EMPLOYEE SHARE IS GRADUATED AT LOW PAY and the 2026 bands are: monthly base up to… | |||||||
| unfallversicherung | Unfallversicherung (work accident and occupational disease insurance) — employer-only | 1.1 | 0 | 1.1 | percent | Same allgemeine Beitragsgrundlage (ASVG § 44), capped at EUR 231.00/day and EUR 6,930.00/month, with the separate EUR 13,860.00 annual Sonderzahlungen ceiling. | EUR |
| FLAT NATIONAL RATE, NOT RISK-RATED. Unlike Germany, Switzerland, Finland or the Nordics, Austria does not price accident insurance by industry or by employer claims experience — every private-sector employer pays the same 1,1 %. Do not look for a tariff table; there is none. Cut… | |||||||
| iesg_zuschlag | Zuschlag nach dem Insolvenz-Entgeltsicherungsgesetz (IESG-Zuschlag, insolvency wage guarantee) — employer-only | 0.1 | 0 | 0.1 | percent | The allgemeine Beitragsgrundlage on which the Arbeitslosenversicherung contribution is assessed, capped at EUR 231.00/day and EUR 6,930.00/month, with the separate EUR 13,860.00 annual Sonderzahlungen ceiling. | EUR |
| Employer-only, small but real. THE RATE IS SET BY MINISTERIAL REGULATION, NOT BY THE STATUTE, and has moved repeatedly — 0,45 % until 2020, 0,20 % for 2021–2022, 0,10 % since 2023. It must be re-read each year rather than assumed. Its age cut-off is 63, DIFFERENT from the… | |||||||
| arbeiterkammerumlage | Arbeiterkammerumlage (AK-Umlage, chamber of labour levy) — employee-only | 0.5 | 0.5 | 0 | percent | The allgemeine Beitragsgrundlage capped at EUR 231.00/day and EUR 6,930.00/month. NOT charged on Sonderzahlungen at all, so the EUR 13,860.00 annual ceiling never engages. | EUR |
| Employee-only, and compulsory: it is a statutory levy on every ASVG-insured employee who is a member of the Arbeiterkammer by operation of law, not a union subscription and not opt-out. Exempt persons include managing directors and certain leitende Angestellte with employer… | |||||||
| wohnbaufoerderungsbeitrag | Wohnbauförderungsbeitrag (WBF, housing promotion contribution) | 1 | 0.5 | 0.5 | percent | The allgemeine Beitragsgrundlage capped at EUR 231.00/day and EUR 6,930.00/month. NOT charged on Sonderzahlungen, so the EUR 13,860.00 annual ceiling never engages. | EUR |
| THIS IS THE ONE GENUINELY SUB-NATIONAL RATE IN THE AUSTRIAN PAYROLL. Since the Wohnbauförderungsbeitragsgesetz 2018 devolved the rate to the Länder, 1,0 % (0,5 % / 0,5 %) is the rate in eight Bundesländer, but VIENNA MOVED TO 1,5 % (0,75 % employee / 0,75 % employer) ON 1… | |||||||
| betriebliche_vorsorge | Beitrag zur Betrieblichen Vorsorge (BV-Beitrag, "Abfertigung neu" severance capital) — employer-only | 1.53 | 0 | 1.53 | percent | Monthly Entgelt plus Sonderzahlungen — the ASVG contribution base, but WITHOUT any Höchstbeitragsgrundlage. Not payable for the first month of an employment relationship (unless it is an immediate continuation of a previous relationship with the same employer). | EUR |
| UNCAPPED — the single most common Austrian payroll error at high salaries. Every other contribution stops at EUR 6,930/month, but the BV-Beitrag runs on the full Entgelt with no Höchstbeitragsgrundlage at all, and it is also charged on Sonderzahlungen. An engine that applies the… | |||||||
| dienstgeberbeitrag_flaf | Dienstgeberbeitrag zum Familienlastenausgleichsfonds (DB, family burden equalisation fund) — employer-only | 3.7 | 0 | 3.7 | percent | Beitragsgrundlage under FLAG § 41 Abs. 3 — the sum of Arbeitslöhne paid in a calendar month to employees within the meaning of § 41 Abs. 2, i.e. gross wages for income-tax purposes. NO CEILING. There is a monthly Freibetrag of EUR 1,460 where the total monthly wage bill does not exceed EUR 1,825. | EUR |
| This is Austria's family-benefit branch. Legally an Abgabe (levy) administered with wage tax by the Finanzamt rather than an ASVG contribution collected by the ÖGK, but it is a compulsory employer-borne payroll charge financing Familienbeihilfe and Kinderbetreuungsgeld, so it… | |||||||
| zuschlag_dienstgeberbeitrag | Zuschlag zum Dienstgeberbeitrag (DZ, Kammerumlage 2 — employer chamber levy) — employer-only, rate set per Bundesland | — | 0 | — | percent | The same Beitragsgrundlage as the Dienstgeberbeitrag zum FLAF (FLAG § 41 Abs. 3). No ceiling. | EUR |
| EMPLOYER-ONLY AND GENUINELY REGIONAL — rate_employer is deliberately null because there is no single national figure. The 2026 rates by Bundesland are: Vienna 0,36 %; Lower Austria 0,33 %; Burgenland 0,40 %; Upper Austria 0,31 %; Salzburg 0,35 %; Tyrol 0,39 %; Vorarlberg 0,33 %… | |||||||
| nachtschwerarbeitsbeitrag | Nachtschwerarbeits-Beitrag (heavy night work contribution) — employer-only, conditional | 3.8 | 0 | 3.8 | percent | The allgemeine Beitragsgrundlage of the employees concerned, capped at EUR 231.00/day and EUR 6,930.00/month, with the separate EUR 13,860.00 annual Sonderzahlungen ceiling. Payable only in respect of employees actually performing Nachtschwerarbeit as defined by the Act. | EUR |
| EMPLOYER-ONLY AND CONDITIONAL — not payable for an ordinary employee. Due only for employees who perform qualifying heavy night work under NSchG Art. VII (broadly, at least six hours between 22:00 and 06:00 on at least six days in the calendar month, under one of the listed… | |||||||
| schlechtwetterentschaedigung | Schlechtwetterentschädigungsbeitrag (bad-weather compensation, construction sector) — conditional | 1.4 | 0.7 | 0.7 | percent | The allgemeine Beitragsgrundlage of employees within the scope of the Act, capped at EUR 231.00/day and EUR 6,930.00/month, with the separate EUR 13,860.00 annual Sonderzahlungen ceiling. | EUR |
| CONDITIONAL — applies only to employees engaged in Bauarbeiten within the scope of the BSchEG (construction, and specified allied trades). Not payable for an ordinary office or industrial employee. Included so the branch is visibly present: it is one of only two Austrian… | |||||||
Late-payment interest (EU Late Payment Directive)
10.4 percent · in force from 2026-07-01 · Official source: Derived from the ECB main refinancing rate (this API's… · last verified 9 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| directive | EU Late Payment Directive statutory rate (reference + 8pp) | 8 | 10.4 | Directive 2011/7/EU, art. 2(6)-(7) | Directive 2011/7/EU on combating late… |
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.