VAT in Austria: Rates, Rules & How to Calculate USt
Austria applies three VAT (Umsatzsteuer/USt) rates. The standard rate is 20%, covering most goods and services. The reduced rate of 10% applies to food, books, newspapers, passenger transport, accommodation, cultural admissions, and domestic waste removal. A special reduced rate of 13% applies to admission to sporting events, live theatrical and musical performances, wine from the producer, firewood, plants, and certain agricultural products.
The Austrian Federal Ministry of Finance (BMF) administers VAT. Businesses must register if annual turnover exceeds 35,000 euros (Kleinunternehmerregelung threshold). VAT returns are filed monthly for businesses with prior-year turnover above 100,000 euros, and quarterly for smaller businesses. An annual return (Umsatzsteuererklarung) is always required.
Use our calculator to compute Austrian USt instantly. For invoicing, try our invoice calculator or use our percentage calculator.