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Tax burden in comparison to income tax

In the event of profit distribution, the overall tax burden totals 45.625 per cent (from 1 January 2016; for dividends up to the end of 2015: 43.75 per cent) with the overall tax burden being somewhat below the marginal tax rate for income between 60,000 Euro and 90,000 Euro.

Please note

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

Please note

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:

Table for tax burden comparison

 

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 withholding tax (KESt)

8,250

20.625

Shareholder receives

21,750

54.375

Tax burden

18,250

45.625

Translated by the European Commission
last update: 17 January 2020

responsible for content: Federal Ministry of Finance

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