Current Values

Compilation of the most important values from the areas of mileage allowance and tax-deductible commuting expenses for employees, federal tax code, income tac, corporations, ancillary wage costs, social security, sales tax, maintenance and interest. The given values are all in euros, unless otherwise specified.
(As of 08/18/2020, changes compared to the previous year are highlighted; without guarantee)
 
 
 

Official mileage allowance / tax-deductible commuting expeneses for employees:



ab 2013
Mileage allowance Cars (It's allowed to round up)
+ every person transportet
0,42
0,05
Mileage allowance Motorcycle
0,24
Mileage allowance Bicycle
0,38
Tax-deductible commuting expenses for employees p. a. small / large:
- from 2 km
- from 20 km
- from 40 km
- from 60 


- /372
696 / 1.476
1.356 / 2.568
2.016 / 3.672


Federal tax code / financial penalties:



from 1.3.2014
Limit of Accounting - annual sales according to UGB
700.000
Exemption limit for claim interest (or rather general
de minimus limit for additional charges
)

Interest of delayed payment exemption limit for tax debt (§ 212 BAO)

50


70
Limitation periods
General
Evades taxes
Absolute limitation period for taxes in general

5 (+1) years
10 years
10 years
Financial penalties (fees) - minimum - maximum (basis reduction amount)
Grossly negligent reduction of taxes
Willful tax evasion


10% - 100%
20% - 200%

Your specialist in these matters: Dr. Klaus Fiebich


 Income tax:



from 2020from 2019
Low-value assets
800400
Basic flat rate according § 17 EStG 6% / 12%, max.
13. 200 /
26.400
13. 200 /
26.400
Agriculture and forestry flat rate:
- Full flat rate up to total-LuF-EW
- Agriculturual-EW
- Full flat rate profit
- Forest-EW profit


130.000
11.000
42%
42%

130.000
11.000
42%
42%
Flat rate for advertising expenses132132
Day-to-day money rate, daily diet rate
Accomodation allowance, flat rate

26,4
15
26,4
15
Maximum contribiution "pot"-special expenses*
Special expenses flat rate
Church contribiution special edition**
Children's allowance:
- Assertion alone: per child
- Assertion by both parents: each child
2.920
60
max. 400
 
0
0
2.920
60
400
 
440
300

Family Bonus Plus, p. a

- up to the 18th birthday per child
- after the 18th birthday per child

Alleinverdienerabsetzbetrag:
- for 1/2/3 child/ children
- each additional child


Additional earnings limits partner for special expenses increase amount and reduction  of the percentage rates of extraordinary charges.



1.500
500

494/669/889

+220



6.000



0

494/669/889

+220



6.000

Employee assessment limit
730730
Obligation to declare, general limit
for payroll income
limited taxable

11.000
>12.000
2.000
11.000
>12.000
2.000


* The duductibility for special pot expenses has been abolished for contracts concluded after December 31, 2015. Old contracts that were concluded before January 1, 2016 can be withdrawn until the assessment for the 2020 calendar year.
** From 2017, special expenses for church contributions can only be deducted from tax if they are reported by the church to the tax office.
*** With the introduction of the Family Bonus Plus from 2019, the child allowance was abolished, but will be claimed for the last time in 2018.

Your specialist in these matters: Mag.iur. Natascha Branz



Income tax: tax rates / progression rates

 
Income
from - to
from 2020
tax rate
from 2016
tax rate
0 - 11.000
0%0%
11.000 - 18.000
20%25%
18.000 - 31.000
35%35%
31.000 - 60.000
42%42%
60.000 - 90.000
48%48%
90.000 - 1.000.000
50%50%
more than 1.000.000
(until 2025)
55%55%

 

Corporations: (GmbH, AG, Vereine)



from 2016from 1.3.2014
Tax rate profit
25%25%
Distributions, in addition
27,5%25%
eff. percentage on distribiution
45,63%43,75%
Share capital GmbH, minimum amount
35.00035.000
Minimum tax GmbH per year:
- 1. to 5. year
- 6. to 10. year
- from 11. year

500
1.000
1.750

500
1.000
1.750
Nominal Capital, minimum amount
70.00070.000
Minimum tax AG per year
3.5003.500
Your specialist in these matters: Andrea Lamperter


  

Non-wage labour costs:



 from 2020

from 2019
Council tax3,0%3,0%
Employer contribution to the FLAG3,9%3,9%
Surcharge to the employer contribution (Styria)0,37%0,37%
Total non-wage labour costs7,27%7,27%
Your specialist in these matters: Andrea Lamperter


Others:



ab 2020ab 2019
Benefits of kind full free station
196,20196,20
Value in kind for cars:
- Electronic cars (also input tax deduction:
upt to € 40.000 full, up to € 80.000 proportional)
 
- up to 118 g/km (purchase 2020 and after)
up to 121 g/km (purchase 2019)
 
- over 118 g/km (2020) or rather 121 g/km (2019)
kein
Sachbezug

1,5%, max.
720

2%, max. 960
kein
Sachbezug

1,5%, max.
720

2%, max. 960
§ 109a-Notification obligation (cumulative):
- Limit p.a.
- Limit for individual performance

900
450

900
450
Kammerumlage 1 (KU1) - Basis input tax
- Percentage (up to € 3 Millionen BMG)
- Freigrenze (Jahresumsatz)


0,29%
150.000

0,29%
150.000
Council tax exemption limit (monthly)
Council tax allowance (monthly)
(also for several locations)

1.460
1.095
1.460
1.095
Child benefit additional earnings limit (brutto)
Childcare allowance 
additional earnings limit
Study grant 
additional earnings limit
Familiy incom limit multiple child allowance (§ 9a FLAG)

10.000
 min. 7.300
10.000
55.000

10.000
 min. 6.800
10.000
55.000

Your specialist in these matters: Mag.iur. Natascha Branz

 
 

Social insurance:


Contribution bases
from 2020from 2019
Marginal earnings limit, monthly (14x)
Employer marginal earnings limit  (1,5-times) p.m.
Marginal earnings limit annually
460,66
690,99
5.527,92
446,81
670,22
5.361,72
Minimum contribution basis GSVG, annually:

Other self-employed person (KV+PV), marginal earnings limit

Business person KV (first 2 years fixed)
Business person (PV: gradual reduction to marginal earnings limit
2018 to 2022)
5.527,92
 
5.527,92


6.892,32

5.361,72
 
4.361,72


7.851,00
Minimum Contribution BSVG, annually (with a
EW from over 2.200 up to 4.000 per PV/KV)

Contribution base option ESt-Notification for PV/KV
 
5.527,92/
6.892,32 
  
10.200,84/
19.168,56
5.361,72 /
9.894,12 
  
9.2894,12/
18.592,20
Maximum contribution base, monthly (14x)
Maximum contribution base, special payment, annually
Maximum contribution base (12x) freelancer employee without special payment (GSVG/BSVG), monthly
Maximum contribution base, annually
5.370,00
 10.740,00
 6.265,00
75.180,00
5.220,00
 10.440,00
 6.090,00
73.080,00
Small business regulation (§ 4 Abs. 1 Z 7 GSVG)
Sales max. p.a.
insurable income max. p.a.


35.000,00
5.527,92

30.000,00
5.361,72


Contributions
from 2020from 2019
Minimum Contribution GSVG (UV+KV+PV+SeVo) annually forr:
Other self-employed
Business partner


1.604,22
1.856,64

1.601,00
2.062,00
Maximum contribution GSVG
20.291,88
20.346,00
Accident insurance self-employed, p.m. / annually
10,09/ 121,08
9,79/ 117,48
Self-insurance for marginal employees
(§ 19a ASVG) p.m. (KV + PV)

65,03
63,07

Contribution rates

* Women born from 2.3.1954/ men born from ab 2.6.1953: no AIV + IESG (Contribution rates see table above) from fulfillment of the eligibility requirements for vz AP or completion of 63 years for corridor pension. Accident insurance is not applicable for men and women from the age of 60 (DG - 1,3%); Note age scale! see also http://www.sozialversicherung.at

Your specialist in these matters: Mag. Elke Roth
 
 

Vallue added tax:



from 1.4.2014from 2011
Sales limit (net) for small business owners
35.000
30.000
Tourist export - minimum invoice amount
75
75
Small amount invoice (gross)
400
400
Specification of the UID of the service recipient (gross)
10.000
10.000
Input tax flat rate acc. § 14
1,8% (max. 3.960)
1,8% (max. 3.960)
VAT pre-registration:
- quarter
- mandatory monthly reporting


35.000
100.000

30.000
100.000
Acquisition threshold for intra-community Acquisitons
11.000
11.000
Delivery threshold for mail-order deliveries
35.000
35.000
Recapitulative statement,
Maximum late surcharge
2.200
2.200

Your specialist in these matters: Dr. Klaus Fiebich

 

Maintenance: standard requirement rates and tax deduction



2020 (from 01.07.2019)
2019 (from 01.07.2018)
Standard requirement rates monthly by age group:*
- up to 3 years
up to 6 years
up to 10 years
up to 15 years
up to 19 years
up to 25 years

212,00
272,00
350,00
399,00
471,00
590,00

208,00
267,00
344,00
392,00
463,00
580,00


from 2009
Monthly maintenance allowance:**
- first child
- second 
child
- every additional child


29,20
43,80
58,40

29,20
43,80
58,40

* Rates are adjusted annually on July 1st; are tax-deductible for the maintenance deduction amount for the entire (following) calendar year.
** The maintenance deduction amount is only due if the child is receiving family allowance. The family allowance is possible up to the age of 24 or 25 max. (including the month in which the child turns 24 or 25 years).


Interest:



from 01.01.2017
from 2016
Base interest rate OeNB
-0,62%
-0,62%
Suspension interest acc. § 212a Abs 9 BAO (+2%)
1,38%
1,38%
Claim interest acc. § 205 Abs 2 BAO (+2%)
1,38%
1,38%
Appeal interest acc. § 205a Abs 4 BAO (+2%)
1,38%
1,38%
Interest for delayed payment acc. § 212 Abs 2 BAO(+4,5%)
3,88%
3,88%
Interest on arreas ABGB according
companies acc. § 456 UGB (+9,2%)
8,58%
8,58%*
Interest on arreas from employment acc. § 49a Abs 5 ASGG (+9,2%)
8,58%
8,58%
Interest on arreas Social insurance contribution acc. § 59 ASVG (+4% over
Base interest rate on October 31st of the previous year)

3,38%
7,88%**

* In the UGB the interest rate is only lowered/ increased in half-year steps, with the base rate applicable on the first calendar day of this half-year being decisive for the respective half-year (§ 456 UGB); Value applies from Juli 1st, 2016, until June 30th, 2016 the Interest on arreas was 9,08 %.
** In 2016, 8% above the base rate.