Minimum corporate income tax

Austrian capital companies with unlimited tax liability, and comparable foreign corporations with unlimited tax liability are charged a "minimum corporate income tax" – in the event of both profit and loss. If the actual corporate income tax for the current year is lower than the minimum level of taxation or is zero due to a low profit (or a loss), tax is nevertheless payable to the extent of that amount. However, this minimum corporate income tax is not lost, but will be charged as an advance payment in later years in which higher profits are achieved. However, minimum corporate income tax can only be charged to the extent that corporate income tax liability in the respective year exceeds the minimum level of taxation.

The minimum corporate income tax is linked to the statutory minimum level of share capital required to establish a corporation. The quarterly minimum tax to be paid per calendar year is 5 per cent of the statutory minimum share capital. If the legal form relevant to determining minimum tax changes during a calendar quarter, the legal form at the beginning of the calendar quarter is decisive in this regard.

The minimum share capital of a company limited by shares is 70,000 Euro. The minimum tax payable per quarter of five per cent is therefore 3,500 Euro.

The minimum share capital for limited liability companies is 10,000 Euro. The quarterly minimum tax to be paid per calendar year is 5 per cent of the statutory minimum share capital of 10,000 Euro, a total therefore of 500 Euro.

Translated by the European Commission
Last update: 1 January 2024

Responsible for the content: Federal Ministry of Finance

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