VAT rates in Austria (2026)

Last reviewed: 7 November 2026

In short: The standard VAT rate is 20%, with reduced rates of 4.9%, 10% and 13%. A 4.9% rate applies to listed basic foods from 1 July 2026. The small-business limit is EUR 55,000.

RuleWhat applies
Standard VAT rateValue added taxThe standard VAT rate is 20% of the tax base. [1]
Reduced VAT ratesValue added taxThree reduced rates apply. 4.9% applies to the basic foods listed in Annex 3. 10% applies to goods in Annex 1, restaurant meals, residential rent and accommodation. 13% applies to goods in Annex 2, work by artists, swimming pools and theatre and music events. [1]
VAT on foodValue added taxFrom 1 July 2026 a rate of 4.9% applies to milk, yoghurt, butter, fresh hens' eggs, fresh and frozen vegetables, fruit, rice, wheat flour and semolina, plain pasta, bread and table salt (Annex 3). [2]
VAT registration thresholdValue added taxBusinesses are exempt from VAT as small businesses (Kleinunternehmer) if turnover was no more than EUR 55,000 in the previous calendar year and does not exceed it in the current year. [3]
Tax authorityValue added tax⚠ Not yet verified

Notes

  • Annex 1 and Annex 2 were not read in full, so the lists of goods at 10% and 13% are not given here.
  • Foods not listed in Annex 3 fall under the other rates. Which of them are at 10% was not checked.
  • The sections read do not name a single tax authority, and the Ministry of Finance page read does not state it. The Finance Office (Finanzamt Österreich) is the usual authority but was not confirmed.

Sources

  1. Bundeskanzleramt (RIS): Umsatzsteuergesetz 1994 § 10 (tagesaktuelle Fassung, in force from 1 July 2026) (consulted 7 November 2026) · all sources
  2. Bundeskanzleramt (RIS): Umsatzsteuergesetz 1994 Anlage 3 (4,9 % Verzeichnis) (consulted 7 November 2026) · all sources
  3. Bundeskanzleramt (RIS): Umsatzsteuergesetz 1994 § 6 (Kleinunternehmer, Z 27) (consulted 7 November 2026) · all sources

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