Tax burden in comparison to income tax

In the event of profit distribution, the overall tax burden totals 44.18 per cent with the overall tax burden being somewhat below the marginal tax rate for income between 62,080 and 93,120 Euro.

Caution

These rules also apply to all entrepreneurs from EU Member States in Austria.

Example

The profit of a single-person limited liability company is 40,000 Euro and is distributed in its entirety to the shareholder – after taking into account the 23 per cent corporate income tax:

Table for tax burden comparison

 

Amount in Euro

Percentage

Profit before tax

40,000

100

23 per cent of which is corporate income tax (KSt)

9,200

23

Profit distribution

30,800

77

27.5 percent of which is capital yields tax (KESt)

8,470

21.2

Shareholder receives

22,330

55.8

Tax burden

17,670

44.2

Translated by the European Commission
Last update: 1 January 2024

Responsible for the content: Federal Ministry of Finance

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