Rates of VAT

The main tax rates are

• the general tax rate of 20 per cent and
• the reduced tax rate of 10 per cent and 13 per cent.

The 20 per cent tax rate is the standard tax rate in Austria.

Sales in respect of which the tax rate of 10 per cent or 13 per cent is applied are the exception. These are listed in full in section 10 of the Umsatzsteuergesetz.

The 10 per cent tax rate applies, for example, to:

• Renting for residential purposes
• Accommodation in furnished living rooms and bedrooms and the ancillary services often associated therewith (including heating)
• Rental (provision for use) of land for camping purposes
• Transport of persons with the exception of domestic aircraft (13 per cent)
• Rubbish collection
• Delivery of books, newspapers, magazines, foodstuffs

The 13 per cent tax rate applies, for example, to:

• The delivery of living animals, living plants, firewood, etc.
• Turnover from the activity of an artist
• Film or circus performances
• Admission fees for sporting events

Further links

Rz 1339 and following of the UStR 2000

Legal bases

• Section 10 of the Umsatzsteuergesetz (UStG)
• Steuerreformgesetz 2020 (BGBl I No 103/2019)