Municipal Tax exemption


In general, these rules also apply to entrepreneurs from EU Member States in Austria.

The following are exempt from municipal tax:

  • The Austrian Federal Railways and private railways with 66 per cent of the tax base
  • Corporations, associations of persons or assets, provided that they are run for charitable and/or not for profit purposes in the healthcare sector, or for the benefit of children, young people, families, the sick, the disabled, the blind or the elderly.
    In order to qualify for an exemption, an organisation must cumulatively take the form of one of the named legal entities (i.e. not an individual person), be run for the aforementioned purposes according to its legal basis and management, for the benefit of at least one of the welfare areas featured on the exhaustive list.
Translated by the European Commission
Last update: 1 January 2024

Responsible for the content: Federal Ministry of Finance

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