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 07.01.2022, 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
50 Limitation periods
General
Evades taxesAbsolute limitation period for taxes in general
5 (+1) years10 years10 yearsFinancial penalties (fees) - minimum - maximum (basis reduction amount)
Grossly negligent reduction of taxes
Willful tax evasion
10% - 100%20% - 200%
de minimus limit for additional charges)
Interest of delayed payment exemption limit for tax debt (§ 212 BAO)
50
50
General
Evades taxes
Absolute limitation period for taxes in general
5 (+1) years
10 years
10 years
Grossly negligent reduction of taxes
Willful tax evasion
10% - 100%
20% - 200%
Your specialist in these matters: Dr. Klaus Fiebich
| from 2022 | from 2020 | from 2019 | |
| Low-value assets | 800 | 400 | |
Flat rate for small businesses up to EUR 35.000 turnover (net) Basic flat rate according § 17 EStG 6% / 12%, max. | 18.900/ 8.400 26.400 | ||
| Agriculture and forestry flat rate: - Full flat rate up to total-LuF-EW - Agriculturual-EW - Full flat rate profit - Forest-EW profit | 75.000 15.000 42% 42% | 130.000 11.000 42% 42% | 130.000 11.000 42% 42% |
| Flat rate for advertising expenses | 132 | 132 | |
| 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 Alleinverdienerabsetzbetrag: 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 | 730 | 730 | |
| 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.
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 2016 | from 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 | 35.000 | 35.000 |
| 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 | 70.000 | 70.000 |
| Minimum tax AG per year | 3.500 | 3.500 |
Your specialist in these matters: Andrea Lamperter
Non-wage labour costs:
from 2020 | from 2019 | |
| Council tax | 3,0% | 3,0% |
| Employer contribution to the FLAG | 3,9% | 3,9% |
| Surcharge to the employer contribution (Styria) | 0,37% | 0,37% |
| Total non-wage labour costs | 7,27% | 7,27% |
Your specialist in these matters: Andrea Lamperter
Others:
| from 2022 | from 2021 | from 2020 | |
| Benefits of kind full free station | 196,20 | 196,20 | |
| Value in kind 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 01.04.20) - up to 118 g/km (purchase from 31.03.20) - up to 121 g/km (purchase 2019) - over 135 g/km (2022 WLTP) 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 7.600 15.000 | 10.000 min. 7.300 10.000 55.000 | 10.000 min. 7.300 10.000 55.000 |
Social insurance:
| Contribution bases | from 2022 | from 2021 | from 2020 |
| Marginal earnings limit, monthly (14x) Employer marginal earnings limit (1,5-times) p.m. Marginal earnings limit annually | 485,85 728,78 5.830,20 | 475,86 713,79 5.710,32 | 460,66 690,99 5.527,92 |
| 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) | 5.830,20 5.830,20 5.830,20 | 5.710,32 5.710,32 6.892,32 | 5.527,92 5.527,92 6.892,32 |
| 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 | 5.830,20 | 5.710,32 10.200,84/ 19.168,56 | 5.527,92 / 6.892,32 10.200,84/ 19.168,56 |
| 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 | 5.670 11.340 6.615 79.380 | 6.475,00 10.740,00 6.265,00 75.180,00 | 5.370,00 10.740,00 6.265,00 75.180,00 |
| Small business regulation (§ 4 Abs. 1 Z 7 GSVG) Sales max. p.a. insurable income max. p.a. | 5.830,20 | 35.000,00 5.527,92 | 35.000,00 5.527,92 |
| Contributions | from 2022 | from 2021 | from 2020 |
| Minimum Contribution GSVG (UV+KV+PV+SeVo) annually forr: Other self-employed Business partner | 1.691,88 1.691,88 | 1.675,12 1.875,84 | 1.604,22 1.856,64 |
| Maximum contribution GSVG | 21.425,52 | 20.972,04 | 20.291,88 |
| Accident insurance self-employed, p.m. / annually | 10,64/ 127,68 | 10,42/ 121,08 | 10,09/ 121,08 |
| Self-insurance for marginal employees (§ 19a ASVG) p.m. (KV + PV) | 68,59 | 67,20 | 65,03 |
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
Vallue added tax:
| from 2020 | from 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 0/10.000 (EU-OSS) | 35.000 | 35.000 |
| Recapitulative statement, Maximum late surcharge | 2.200 | 2.200 |
Maintenance: standard requirement rates and tax deduction
| 2022 (from 01.07.2021) | 2021 (from 01.07.2020) | |
| 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 | 219,00 282,00 362,00 414,00 488,00 611,00 | 213,00 274,00 352,00 402,00 474,00 594,00 |
| 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 15.03.2020 (Corona) | from 01.01.2017 | from 2016 |
| Base interest rate OeNB | -0,62% | -0,62% |
| Suspension interest acc. § 212a Abs 9 BAO (0% til 31.03.2021) | 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 (0% til 31.03.2021, then 2% with gradual increase) | 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 ASGG (+9,2%) | 7,38% | 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.
