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Municipal tax

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.

Caution

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.

Please note

In Vienna, an employer tax must also be paid in addition to the municipal tax charge. The employer tax declaration can be completed online.

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 proceduresGerman text 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.

Further links

Formulare

Employer Tax declaration (→ City of Vienna)German text

Translated by the European Commission
last update: 18 January 2021

responsible for content: Federal Ministry of Finance

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