Austria corporate tax rate

What this value means

FLAT 23%, verified today by loading § 22 KStG 1988 in RIS. Austria has a single-rate corporate tax with no progressive bands and no small-company rate — there is nothing to decompose. The rate is written into the statute as a schedule: 25% up to and including 2022, 24% for calendar year 2023, 23% for calendar years from 2024 onwards. Both the current and the pre-2023 versions of § 22 were loaded and compared in this pass, so the 25% and 24% predecessors are confirmed; they are documented here rather than served as history because the statute expresses them as one continuous provision. NO LOCAL OR REGIONAL CORPORATE INCOME TAX. Unlike Germany (Gewerbesteuer) or Italy (IRAP), Austrian municipalities levy nothing on corporate profit, so 23% is also the combined headline rate. BEWARE ONE ADJACENT TAX THAT MUST NOT BE BLENDED IN: the KOMMUNALSTEUER is a 3% municipal tax on the employer's PAYROLL (Kommunalsteuergesetz 1993), not on profit, and is payable by loss-making businesses; adding it to 23% produces a meaningless number. MINIMUM CORPORATE TAX (Mindestkörperschaftsteuer, § 24 Abs. 4 KStG, verified today): resident corporations pay, for each full calendar quarter of unlimited tax liability, a minimum tax of 5% of one quarter of the statutory MINIMUM share capital for their legal form. With the GmbH minimum Stammkapital at EUR 10,000 (§ 6 Abs. 1 GmbH-Gesetz, verified) that is EUR 125 per quarter / EUR 500 per year; with the AG minimum Grundkapital at EUR 70,000 (§ 7 Aktiengesetz 1965, verified) it is EUR 875 per quarter / EUR 3,500 per year. This is creditable against future corporate tax, and it is a floor in absolute euros, not a rate. A file quoting the older GmbH figure of EUR 1,750 per year is stale — it derives from the pre-2024 EUR 35,000 minimum Stammkapital. 2026 CARVE-OUT THAT IS NOT A HEADLINE CHANGE: § 22 Abs. 2 KStG was amended by BGBl. I Nr. 20/2025 with effect from 1 January 2026 to raise the Zwischensteuer on the investment income of PRIVATSTIFTUNGEN (private foundations) from 23% to 27.5%. This is the reason § 22 shows a new version dated 01.01.2026 and it does NOT touch the general 23% corporate rate — do not let a version-date diff push this series to 27.5%. § 22 Abs. 3 additionally imposes a 25% surcharge on amounts whose recipients a taxpayer refuses to name on request (Empfängerbenennung). OTHER LAYERS DELIBERATELY EXCLUDED FROM THE SERVED VALUE: distributed profits bear Kapitalertragsteuer at 27.5% on dividends to individuals (§ 27a EStG), creditable or treaty-reduced; groups with consolidated revenue of EUR 750m or more fall under the Mindestbesteuerungsgesetz (MinBestG) implementing the OECD Pillar Two 15% minimum effective rate, which can trigger a domestic top-up tax without altering the headline rate served here; the Gruppenbesteuerung regime allows cross-border loss pooling; and research and investment premiums are cash grants outside the tax rate. ACCESS QUIRK: ris.bka.gv.at returns HTTP 503 without a browser User-Agent, and renders every provision twice (legal shorthand plus a spelled-out screen-reader expansion), which corrupts naive text extraction. The Bundesministerium für Finanzen publishes rate summaries but the binding text is the RIS consolidation cited above; there is no official English version.

Get it programmatically

curl https://euroref.dev/v1/at/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/at/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/at/corporate-tax

Other Austria series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · ECB main refinancing rate · late-payment interest rate