Tax burden in comparison to income tax
In the event of profit distribution, the overall tax burden totals 45.625 per cent with the overall tax burden being somewhat below the marginal tax rate for income between 60,000 Euro and 90,000 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 25 per cent corporation tax:
| Amount in Euro |
Percentage |
|
|---|---|---|
| Profit before tax |
40,000 |
100 |
| 25 per cent of which is corporation tax (KSt) |
10,000 |
25 |
| Profit distribution |
30,000 |
75 |
| 27.5 percent of which is capital yield tax (KESt) |
8,250 |
20.625 |
| Shareholder receives |
21,750 |
54.375 |
| Tax burden |
18,250 |
45.625 |
responsible for content: Federal Ministry of Finance
