Current Values
Compilation of the most important values from the areas of taxes and social security (alphabetical, as at 18.11.24, changes compared to the previous year are highlighted in bold; values in euros; without guarantee)
Official mileage allowance / tax-deductible commuting expeneses for employees:
since 2025
since
2013
Mileage
allowance Cars
+
every person transport
0,50
0,15
0,42
0,05
Mileage allowance Motorcylce
0,50
0,24
Mileage
allowance Bicycle
0,50
0,38
Tax-deductible
commuting expenses for employees* p. m. small / large
(May 22 - June 23 increased
by 50%):
small/large
small/large
- from 2 km
- / 31
- / 31
- from 20 km
58 / 123
58 / 123
- from 40 km
113 / 214
113 / 214
- from 60 km
168 / 306
168 / 306
*
if only 8-10/days per month: 2/3, only 4-7 days: 1/3
Your specialist in these matters: Andrea Lamperter
| since 2025 | since 2013 | |
|
Mileage
allowance Cars
+
every person transport
|
0,50 0,15 |
0,42 0,05 |
| Mileage allowance Motorcylce |
0,50 | 0,24 |
| Mileage
allowance Bicycle |
0,50 | 0,38 |
|
Tax-deductible
commuting expenses for employees* p. m. small / large
(May 22 - June 23 increased by 50%): |
small/large |
small/large
|
| - from 2 km | - / 31 | - / 31 |
| - from 20 km | 58 / 123 | 58 / 123 |
| - from 40 km | 113 / 214 | 113 / 214 |
| - from 60 km | 168 / 306 | 168 / 306 |
Federal tax code / financial penalties:
since 1.3.2014 Limit of Accounting - annual sales according to UGB
700.000 De minimis limit for ancillary fees, offsetting only as of:
- e.g. claim interest, deferral interest,...
50
Limitation periods
General
Evades taxesAbsolute limitation period for taxes in general
Statute of limitations for provisional notices
5 (+1) years10 years10 years
15 yearsFinancial penalties (fees) - minimum - maximum (basis reduction amount)
Grossly negligent reduction of taxes
(Intentional) tax evasion
10% - 100%20% - 200%
- e.g. claim interest, deferral interest,...
General
Evades taxes
Statute of limitations for provisional notices
15 years
Grossly negligent reduction of taxes
(Intentional) tax evasion
Your specialist in these matters: Dr. Klaus Fiebich
Income tax:
since 2025 since 2024 since 2023 Low-value assets
1.000 1.000 1.000
Flat-rate operating expenses:
- small businesses flat rate (up to EUR 40.000 turnover
until 2022: EUR 35.000 turnover, from 2025 EUR 55.000 turnover) 45% / 20%
for service companies, max.:
- Basic flat rate according § 17 EStG 12% / 6%, max.
24.750/
11.000
26.400/ 13.200
21.600/
9.600
26.400/ 13.200
21.600/
9.600
26.400/ 13.200
Agriculture and forestry flat rate:
- Full flat rate up to total-LuF-EW
- Agricultural-EW
- Full flat rate profit
- Forest-EW profit
75.000
15.000
42%
42%
75.000
15.000
42%
42%
75.000
15.000
42%
42%
Flat-rate for advertising expenses
132 132 132
Day-to-day money rate, daily diet rate
Accomodation allowance, flat rate
30
17 26,4
15 26,4
15
Church
contribiution special edition**
Children's allowance (until 2018):
-
Assertion alone: per child
- Assertion by both parents: each child
max.
600
0
0
max. 400
0
0
max. 400
0
0
Family Bonus Plus, p. a
- up to the 18th birthday per child
- after the 18th birthday per child
Single-earner deduction:
- for 1/2/3 children
- each additional child
Additional earnings limit partner for single-earner deduction and reduction (only until 2020) of the percentage rates of extraordinary charges.
2.000
650
601/813/1.081
268
7.284
2.000
650
555/751/999
248
6.729
2.000
650
520/704/936
232
6.312
Employee assessment limit
730 730 730
Obligation to declare, general limit
- for payroll income
- limited taxable
13.308
>14.517
2.420 12.465
>13.598
2.267 11.693
>12.756
2.126
| since 2025 | since 2024 | since 2023 | |
| Low-value assets | 1.000 | 1.000 | 1.000 |
Flat-rate operating expenses: - small businesses flat rate (up to EUR 40.000 turnover - Basic flat rate according § 17 EStG 12% / 6%, max. |
|
|
|
| Agriculture and forestry flat rate: - Full flat rate up to total-LuF-EW - Agricultural-EW - Full flat rate profit - Forest-EW profit |
|
| 75.000 15.000 42% 42% |
| Flat-rate for advertising expenses | 132 | 132 | 132 |
| Day-to-day money rate, daily diet rate Accomodation allowance, flat rate | 30 17 | 26,4 15 | 26,4 15 |
| Church
contribiution special edition** Children's allowance (until 2018): - Assertion alone: per child - Assertion by both parents: each child |
max.
600 0 0 |
max. 400 0 0 |
max. 400 0 0 |
Family Bonus Plus, p. a Single-earner deduction: Additional earnings limit partner for single-earner deduction and reduction (only until 2020) of the percentage rates of extraordinary charges. | 2.000 650 601/813/1.081 268 7.284 | 2.000 650 555/751/999 248 6.729 | 2.000 650 520/704/936 232 6.312 |
| Employee assessment limit | 730 | 730 | 730 |
| Obligation to declare, general limit - for payroll income - limited taxable | 13.308 >14.517 2.420 | 12.465 >13.598 2.267 | 11.693 >12.756 2.126 |
Income tax: tax rates / progression rates
Income
from - to
from 2025
tax rate
from 2024
tax rate
from 2023
tax rate
0 - 13.308 (until 2024: - 12.816)
0%
0%
0%
13.308 - 21.617 (until 2024: - 20.818)
20%
20%
20%
21.617 - 35.836 (until 2024: - 34.513)
30%
30%
30%
35.836 - 69.166 (until 2024: - 66.612)
40%
40%
41% 69.166 - 103.072 (until 2024: - 99.266)
48%
48%
48%
over 103.072
50%
50%
50%
| Income from - to | from 2025 tax rate | from 2024 tax rate | from 2023 tax rate |
| 0 - 13.308 (until 2024: - 12.816) | 0% | 0% | 0% |
| 13.308 - 21.617 (until 2024: - 20.818) | 20% | 20% | 20% |
| 21.617 - 35.836 (until 2024: - 34.513) | 30% | 30% | 30% |
| 35.836 - 69.166 (until 2024: - 66.612) | 40% | 40% | 41% |
| 69.166 - 103.072 (until 2024: - 99.266) | 48% | 48% | 48% |
| over 103.072 | 50% | 50% | 50% |
Corporations: (GmbH, AG, FlexCo, Vereine)
since 2024 since 2023 since 2016 Tax rate profit
23% 24%
distributions, in addition
27,50% 27,50%
27,50%
effective percentage on distribution
44,18% 44,90%
Share capital GmbH, minimum amount
10.000 35.000
Minimum tax GmbH per year:
- 1 to 5 years
- 6 to 10 years
- from 11th year
500
500
500
500
1.000
1.750
500
1.000
1.750Nominal Capital AG, minimum amount
70.000 70.000
70.000
Minimum tax AG per year 3.500 3.500
3.500
Nominal Capital FlexCo, minimum amount 10.000
Minimum tax FlexCo per year 500
| since 2024 | since 2023 | since 2016 | |
| Tax rate profit | 23% | 24% | |
| distributions, in addition | 27,50% | 27,50% | 27,50% |
| effective percentage on distribution | 44,18% | 44,90% | |
| Share capital GmbH, minimum amount | 10.000 | 35.000 | |
| Minimum tax GmbH per year: - 1 to 5 years - 6 to 10 years - from 11th year | 500 500 500 | 500 1.000 1.750 | 500 1.000 1.750 |
| Nominal Capital AG, minimum amount | 70.000 | 70.000 | 70.000 |
| Minimum tax AG per year | 3.500 | 3.500 | 3.500 |
| Nominal Capital FlexCo, minimum amount | 10.000 | ||
| Minimum tax FlexCo per year | 500 |
Your specialist in these matters: Simone Pichler
Your specialist in these matters: Simone Pichler
Non-wage labour costs:
| since 2023 | since 2019 | |
| Council tax | 3,00% | 3,00% |
| Employer contribution to the FLAG (under certain conditions) | 3,70% | 3,90% |
| Surcharge to the employer contribution (Styria) | 0,37% | 0,37% |
| Total non-wage labour costs | 7,07% | 7,27% |
Your specialist in these matters: Andrea Lamperter
Others:
since 2023 since 2022 Benefits of kind full free station
196,20
196,20
Non-cash remuneration value for cars:
- Electronic cars (also input tax deduction:
up to € 40.000 full, up to € 80.000 proportional)
- up to 135 g/km (purchase 2022)
- up to 138 g/km (purchase 2021)
- up to 141 g/km (purchase from 01.04.2020)
- up to 118 g/km (purchase until 31.03.2020)
- over 135 g/km (2022 WLTP Wert) or rather 121 g/km (2019)
no fringe benefit
1,5%, max. 720
2%, max. 960
no fringe benefit
1,5%, max. 720
2%, max. 960
§ 109a-Notification obligation (cumulative):- Limit p.a.
- Limit for individual performance
900
450
900
450Community levy 1 (KU1) - Basis input tax
- Percentage (up to € 3 Millionen BMG)
- Exemption limit (Annual turnover)
0,29%
150.000
0,29%
150.000Council 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 (gross)
Childcare allowance additional earnings limit
Study grant additional earnings limit
Family incom limit multiple child allowance (§ 9a FLAG)
19.000
7.800
15.000
55.000 19.000
7.600
15.000
55.000
| since 2023 | since 2022 | |
| Benefits of kind full free station | 196,20 | 196,20 |
Non-cash remuneration value for cars: |
|
|
| § 109a-Notification obligation (cumulative): - Limit p.a. - Limit for individual performance | 900 450 | 900 450 |
| Community levy 1 (KU1) - Basis input tax - Percentage (up to € 3 Millionen BMG) - Exemption limit (Annual turnover) | 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 (gross) Childcare allowance additional earnings limit Study grant additional earnings limit Family incom limit multiple child allowance (§ 9a FLAG) | 19.000 7.800 15.000 55.000 | 19.000 7.600 15.000 55.000 |
Social insurance:
Contribution
bases
from 2025
from
2024
from
2023
from
2022
ASVG:
Marginal earnings limit, monthly (14x)
Employer marginal earnings limit (1,5-times) p.m.
Marginal earnings limit annual
551,10
826,65
6.613,20
518,44
777,66
6.221,28
500,91
751,37
6.010,92
485,85
728,78
5.830,20
Maximum base, monthly (14x)
Maximum base, special payment, annual
Maximum base (12x), monthly
Maximum base, annual
6.450,00
12.900,00
7.525,00
90.300,00
6.060,00
12.120,00
7.070,00
84.840,00
5.850,00
11.700,00
6.825,00
81.900,00
5.670,00
11.340,00
6.615,00
79.380,00
GSVG,
annually:
Other self-employed person (KV+PV), marginal earnings limits
Business person (KV first 2 years)
Minimum contribution base (PV since
2022)
Maximum contribution base
6.613,20
6.613,20
6.613,20
90.300,00
6.221,28
6.221,28
6.221,28
84.840,00
6.010,92
6.010,92
6.010,92
81.900,00
5.830,20
5.830,20
5.830,20
79.380,00
Small business regulation
(§4 Abs. 1 Z 7 GSVG):
Turnover max. p.a. insurable income max., annual
55.000,00
6.613,20
35.000,00
6.221,28
35.000,00
6.010,92
35.000,00
5.830,20
Contributions
from 2025
from
2024
from
2023
from
2022
Minimum Contribution GSVG
(UV+KV+PV+SeVo) annually for:
1.919,04
1.805,28
1.744,32
1.691,88
Maximum contribution GSVG
24.372,36
22.898,76
22.105,56
21.425,52
Axxident insurance self-employed
p.m. / annually
12,07/144,84
11,35/
136,20
10,97/ 131,64
10,64/ 127,68
Self-insurance for marginal
employees
(§ 19a ASVG) p.m. (KV + PV)
77,81
73,20
70,72
68,59
Contribution rates
| Contribution bases | from 2025 | from 2024 | from 2023 | from 2022 |
| ASVG: Marginal earnings limit, monthly (14x) Employer marginal earnings limit (1,5-times) p.m. Marginal earnings limit annual |
551,10 826,65 6.613,20 |
518,44 777,66 6.221,28 |
500,91 751,37 6.010,92 |
485,85 728,78 5.830,20 |
| Maximum base, monthly (14x) Maximum base, special payment, annual Maximum base (12x), monthly Maximum base, annual |
6.450,00 12.900,00 7.525,00 90.300,00 |
6.060,00 12.120,00 7.070,00 84.840,00 |
5.850,00 11.700,00 6.825,00 81.900,00 |
5.670,00 11.340,00 6.615,00 79.380,00 |
| GSVG,
annually: Other self-employed person (KV+PV), marginal earnings limits Business person (KV first 2 years) Minimum contribution base (PV since 2022) Maximum contribution base |
6.613,20 6.613,20 6.613,20 90.300,00 |
6.221,28 6.221,28 6.221,28 84.840,00 |
6.010,92 6.010,92 6.010,92 81.900,00 |
5.830,20 5.830,20 5.830,20 79.380,00 |
| Small business regulation
(§4 Abs. 1 Z 7 GSVG): Turnover max. p.a. insurable income max., annual |
55.000,00 6.613,20 |
35.000,00 6.221,28 |
35.000,00 6.010,92 |
35.000,00 5.830,20 |
| Contributions | from 2025 | from 2024 | from 2023 | from 2022 |
| Minimum Contribution GSVG (UV+KV+PV+SeVo) annually for: | 1.919,04 |
1.805,28 | 1.744,32 | 1.691,88 |
| Maximum contribution GSVG | 24.372,36 |
22.898,76 | 22.105,56 | 21.425,52 |
| Axxident insurance self-employed p.m. / annually | 12,07/144,84 |
11,35/ 136,20 | 10,97/ 131,64 | 10,64/ 127,68 |
| Self-insurance for marginal
employees (§ 19a ASVG) p.m. (KV + PV) |
77,81 |
73,20 | 70,72 | 68,59 |
Contribution rates
* See also values in social insurance 2023
Vallue added tax:
from 01.07.2021 from 2020 Sales limit (net) for small business owners
35.000
35.000
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 (below quarter) from turnover:
- quarter
- mandatory monthly reporting
100.000
100.000
Acquisition threshold for intra-community Acquisitons
11.000
11.000
Delivery threshold for mail-order deliveries 0/10.000 (EU-OSS)
- 35.000
Recapitulative statement,
Maximum late surcharge
2.200
2.200
| from 01.07.2021 | from 2020 | |
| Sales limit (net) for small business owners | 35.000 | 35.000 |
| 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 (below quarter) from turnover: - quarter - mandatory monthly reporting | 100.000 | 100.000 |
| Acquisition threshold for intra-community Acquisitons | 11.000 | 11.000 |
| Delivery threshold for mail-order deliveries 0/10.000 (EU-OSS) | - | 35.000 |
| Recapitulative statement, Maximum late surcharge | 2.200 | 2.200 |
Maintenance: standard requirement rates and tax deduction
| from 2024 | from 2023 | from 2022 | |
| Standard requirement rates monthly by age group:* - up to 3 years (before 2023) - 0-5 years (before 2023: 3- 6 years) - 6-9 years (before 2023: 6-10 years) - 10-14 years (before 2023: 10-15 years) - 15-19 years (before 2023: 15-19 years) - 20 years or more (before 2023: 19-25) | - 340,00 430,00 530,00 660,00 760,00 | - 320,00 410,00 500,00 630,00 720,00 | 219,00 282,00 362,00 414,00 488,00 611,00 |
| from 2009 | |||
| Monthly maintenance allowance:** - first child - second child - every additional child | 35 52 69 | 31 47 62 | 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. In July 2022, there is no change; as of 01.01.2023, the standard requirement always applies from January-December.
** 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
Rates:
| Effectiveness as of | 11.06.2025 |
12.03.2025 | 18.12.2024 | 18.09.2024 | 20.09.2023 |
| Base interest rate OeNB | 1,53% |
2,03% |
2,53% | 3,03% | 3,88% |
| Suspension of paymemt acc. § 212a Abs 9 BAO |
3,53% |
4,03% |
4,53% | 5,03% | 5,88% |
| Balance tax assesment acc. § 205a Abs 2 + § 212
Abs 2 BAO (+2%) |
3,53% |
4,03% |
4,53% | 5,03% | 5,88% |
| Unsuccessful appeal acc. § 205a ABS 4 BAO (+2%) |
3,53% |
4,03% |
4,53% | 5,03% | 5,88% |
| Deferred tax payment acc. § 212 Abs 2 BAO |
6,03% |
6,53% |
7,03% | 7,53% | 5,88% |
| Late payment intra entrepreneurs acc. § 456 UGB (+9,2%,
base rate at beginning of half-year) from 01.07.25 |
10,73% |
11,73% |
11,73% | 13,08% | 12,58% |
| Default interest from employment relationship acc. § 49a ASGG (+9,2%) | 10,73% |
11,23% |
11,73% | 12,23% | 13,08% |
|
Late payment social insurance contribution acc. § 59 ASVG (+4%, base rate on 31.OCT previous year) from 01.01.25 |
7,03% |
7,03% |
7,03% | 7,88% | 4,63% |
