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Rates of VAT

The main tax rates are

  • the general tax rate of 20 per cent (‘standard tax rate’) and
  • the reduced tax rate of 10 per cent and 13 per cent.

The 20 per cent tax rate is the most common.

Sales in respect of which the tax rate of 10 per cent or 13 per cent is applied are the exception. These are listed in full in section 10 of the Umsatzsteuergesetz (UStG).

The 10 per cent tax rate applies, for example, to:

  • Renting for residential purposes
  • Accommodation in furnished living rooms and bedrooms and the ancillary services often associated therewith (including heating) 
  • Rental (provision for use) of land for camping purposes 
  • Transport of persons with the exception of domestic aircraft (13 per cent)
  • Rubbish collection
  • Delivery of books, newspapers, magazines, foodstuffs

The 13 per cent tax rate applies, for example, to:

  • The delivery of living animals, living plants, firewood, etc.
  • Turnover from the activity of an artist
  • Film or circus performances
  • Admission fees for sporting events

Info PLEASE NOTE

With effect from 1 January 2020, electronic publications such as e-Books/e-Papers (see Rz 1339 and following of the UStR 2000) and audio books are subject to the reduced tax rate of 10 per cent (Steuerreformgesetz 2020 (BGBl I No 103/2019).

 Rz 1339 and following of the UStR 2000

Legal basis

Last update: 21.09.2020
Approved by:
  • USP Editorial Staff
  • Federal Ministry of Finance
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