Up-to-date information on municipal tax, municipal tax declaration, tax base, tax rate, personal allowance, tax threshold, municipal tax exemption etc.
Information for newcomers
The municipal tax is an exclusively local levy.
In general, these rules also apply to all entrepreneurs from EU Member States in Austria.
Companies are subject to municipal tax in any municipality in which the company has a permanent business establishment.
There are special rules for companies with permanent business establishments in multiple municipalities and itinerant companies:
- Should business establishments extend over several municipalities, the entrepreneur must divide the tax base between the municipalities involved.
- For itinerant companies, the tax base must be divided in accordance with the amount of time spent in each municipality.
In Vienna, an employer tax must also be paid in addition to the municipal tax charge. The employer tax declaration can be completed online.
For the payment of municipal tax, the company requires a tax account in the respective municipality(ies). The opening of the tax account must be requested in writing. Some municipalities also offer an online form for this purpose. As soon as the tax account has been set up, the company receives a letter with the tax account number.
If you have an internet connection, the municipal tax declaration must be sent electronically via FinanzOnline.
Entrepreneurs registered on the Unternehmensserviceportal (USP) are able to make use of FinanzOnline and many other online procedures with a single sign-in to the USP. More detailed information about registering with the USP can be obtained from the online advisor for USP registrationGerman text.
- FinanzOnline (→ BMF)German text
- Municipal Tax (→ City of Vienna)German text
- Employer Tax (→ City of Vienna)German text
Employer Tax declaration (→ City of Vienna)German text
Responsible for the content: Federal Ministry of Finance