Austria VAT rate

What this value means

Standard rate 20%, verified today by loading the consolidated text of § 10 UStG 1994 in RIS. The wording of Abs. 1 has been unchanged since the Act entered into force: the RIS version snapshot for 1995 (the earliest available, '§ 10 gültig von 01.01.1995 bis 05.01.1995') already reads 20%, so 1995-01-01 is the verified effective_from for this instrument. THE 20% RATE ITSELF IS OLDER THAN UStG 1994 — it is generally understood to date from 1 January 1984 under the predecessor UStG 1972, when the standard rate rose from 18%. THAT PRE-1995 DATE WAS NOT VERIFIED AT A PRIMARY SOURCE IN THIS PASS and is deliberately not served as history; the history array is therefore empty rather than populated with an unconfirmed figure. MAJOR 2026 CHANGE — READ THIS BEFORE REUSING ANY CACHED AUSTRIAN VAT RATE TABLE: a FOURTH reduced rate of 4.9% was created by BGBl. I Nr. 37/2026 (published 10 June 2026), inserting § 10 Abs. 1a UStG 1994 with effect from 1 JULY 2026, for supplies and imports of the basic foodstuffs enumerated in the new Anlage 3 (milk including lactose-free, natural yoghurt, butter, fresh eggs, fresh vegetables, pome and stone fruit, rice, flour, simple pasta, bread, table salt), each identified by Combined Nomenclature position. The 4.9% rate applies ONLY if the supply consists exclusively of goods falling in a listed CN position; it does NOT apply to Restaurationsumsätze (restaurant and catering services), which remain at 10% under § 10 Abs. 2 Z 1 lit. b. The measure is open-ended (no sunset). A file listing Austria's rates as 20/13/10 only is STALE from 1 July 2026 onward. The full 2026 rate ladder in § 10 is therefore: 20% standard (Abs. 1); 4.9% (Abs. 1a, Anlage 3 basic foodstuffs, from 1 July 2026); 10% (Abs. 2 — Anlage 1 goods, restaurant supplies of Anlage 1 food and drink, residential letting, hotel and similar accommodation including a customary breakfast where included in the price, camping sites, passenger transport, waste disposal, hospital and care-home supplies, letting by charitable bodies, broadcasting fees, electronic publications, and repair of bicycles, shoes, leather goods, clothing and household linen); 13% (Abs. 3 — Anlage 2 goods including live animals, plants, firewood, works of art, plus admission to sporting events, cultural performances, museums, cinemas, swimming pools, wine sold direct by the producer, air passenger transport); 19% (Abs. 4 — a genuine SUB-NATIONAL RATE for the territories of JUNGHOLZ and MITTELBERG, the two Austrian exclaves economically integrated with Germany, applying to supplies made there by traders resident or established there, with carve-outs for motor vehicles supplied to recipients elsewhere in Austria; this is not a data error and must not be normalised away). Rate 0% exists only as exemption (§ 6) and zero-rated export/intra-Community regimes, not as a tariff line. There is no regional or municipal VAT surcharge. ACCESS QUIRKS for re-verification: (1) ris.bka.gv.at returns HTTP 503 to many automated fetchers — a browser User-Agent header is required, after which the page loads normally; (2) RIS renders every provision TWICE, once in normal legal shorthand and once in a screen-reader expansion ('§ 10 Abs. 1' becomes 'Paragraph 10, Absatz eins,'), so naive text extraction produces duplicated sentences — do not mistake this for a duplicated provision; (3) the Bundesgesetzblatt authentic text is at /Dokumente/BgblAuth/BGBLA_2026_I_37/BGBLA_2026_I_37.html (HTML) and .pdf; (4) the whole corpus is German-only, with no official English consolidation.

Get it programmatically

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

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