Tax burden in comparison to income tax

In the event of profit distribution, the overall tax burden totals 44.90 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 24 per cent corporate income tax:

Table for tax burden comparison

 

Amount in Euro

Percentage

Profit before tax

40,000

100

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

9,600

24

Profit distribution

30,400

76

27.5 percent of which is capital yields tax (KESt)

8,360

20.9

Shareholder receives

22,040

55.1

Tax burden

17,960

44.9

Translated by the European Commission
Last update: 1 January 2023

Responsible for the content: Federal Ministry of Finance

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