Current Values
Compilation of the most important values from the areas of taxes and social security (alphabetical, as at 20.02.23, 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 2013 Mileage allowance Cars+ every person transport 0,42
0,05 Mileage allowance Motorcylce
0,24 Mileage allowance Bicycle
0,38 Tax-deductible commuting expenses for employees* p. m. small / large
(May 22 - June 23 increased by 50%):- from 2 km
- from 20 km
- from 40 km
- from 60
klein/ groß
- / 31
58 / 123
113/214
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 2013 | |
Mileage allowance Cars + every person transport | 0,42 0,05 |
| Mileage allowance Motorcylce | 0,24 |
| Mileage allowance Bicycle | 0,38 |
Tax-deductible commuting expenses for employees* p. m. small / large (May 22 - June 23 increased by 50%): - from 2 km - from 20 km- from 40 km - from 60 | klein/ groß - / 31 58 / 123 113/214 168 / 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 2023 since 2022 since 2020 Low-value assets
1.000 800 800 Flat-rate operating expenses:
- small businesses flat rate (up to EUR 40.000 turnover
until 2022: EUR 35.000 turnover) 45% / 20%
for service companies, max.:
- Basic flat rate according § 17 EStG 12% / 6%, max.
21.600/ 9.600
26.400/ 13.200
18.900/
8.400
26.400/ 13.200
18.900/
8.400
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%
130.000
11.000
42%
42%
Flat-rate for advertising expenses
132 132
132
Day-to-day money rate, daily diet rate
Accomodation allowance, flat rate
26,4
15
26,4
15
26,4
15
"pot"-special expenses (until 2020)
Special expenses flat rate
Church contribiution special edition**
Children's allowance (until 2018):
- Assertion allone: per child
- Assertion by both parents: each child
0
0
max. 400
0
0 0
0
max. 400
0
0
2.920
60
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
520/704/936
232
6.312
2.000
650
494/669/889
220
6.000
1.500
500
494/669/889
220
6.000Employee assessment limit
730 730
730
Obligation to declare, general limit
- for payroll income
- limited taxable
11.693
>12.756
2.126 11.000
>12.000
2.000 11.000
>12.000
2.000
| since 2023 | since 2022 | since 2020 | |
| Low-value assets | 1.000 | 800 | 800 |
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% | 130.000 11.000 42% 42% |
| Flat-rate for advertising expenses | 132 | 132 | 132 |
| Day-to-day money rate, daily diet rate Accomodation allowance, flat rate | 26,4 15 | 26,4 15 | 26,4 15 |
| "pot"-special expenses (until 2020) Special expenses flat rate Church contribiution special edition** Children's allowance (until 2018): - Assertion allone: per child - Assertion by both parents: each child | 0 0 max. 400 0 0 | 0 0 max. 400 0 0 | 2.920 60 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. | 2.000 650 520/704/936 232 6.312 | 2.000 650 494/669/889 220 6.000 | 1.500 500 494/669/889 220 6.000 |
| Employee assessment limit | 730 | 730 | 730 |
| Obligation to declare, general limit - for payroll income - limited taxable | 11.693 >12.756 2.126 | 11.000 >12.000 2.000 | 11.000 >12.000 2.000 |
Income tax: tax rates / progression rates
Income
from - to
from 2024
tax rate
from 2023
tax rate
from 2022
tax rate
0 - 12.816 (until 2023: - 11.693)
0%
0%
0%
12.816 - 20.818 (until 2023: - 19.134)
20%
20%
20%
20.818 - 34.513 (until 2023: - 32.075)
30%
30%
32,5% 34.513 - 66.612 (until 2023: - 62.080)
40%
41% 42% 66.612 - 99.266 (until 2023: - 93.120)
48%
48%
48%
99.266 - 1.000.000
50%
50%
50%
over 1.000.000 (until 2025)
55%
55%
55%
| Income from - to | from 2024 tax rate | from 2023 tax rate | from 2022 tax rate |
| 0 - 12.816 (until 2023: - 11.693) | 0% | 0% | 0% |
| 12.816 - 20.818 (until 2023: - 19.134) | 20% | 20% | 20% |
| 20.818 - 34.513 (until 2023: - 32.075) | 30% | 30% | 32,5% |
| 34.513 - 66.612 (until 2023: - 62.080) | 40% | 41% | 42% |
| 66.612 - 99.266 (until 2023: - 93.120) | 48% | 48% | 48% |
| 99.266 - 1.000.000 | 50% | 50% | 50% |
| over 1.000.000 (until 2025) | 55% | 55% | 55% |
Corporations: (GmbH, AG, Vereine)
| since 2023 | since 2016 | |
| Tax rate profit | 24% | 25% |
| distributions, in addition | 27,50% | 27,50% |
| eff. percentage on distribution | 44,90% | 45,63% |
| Share capital GmbH, minimum amount | 35.000 | 35.000 |
| Minimum tax GmbH per year: - 1 to 5 years - 6 to 10 years - from 11th 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: 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)
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
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 | since 2023 | since 2022 |
| ASVG: Marginal earnings limit, monthly (14x) Employer marginal earnings limit (1,5-times) p.m. Marginal earnings limiit annual | 500 751,37 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 | 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, annual: Other self-employed person (KV+PV), marginal earnings limits Business person (KV first 2 years) Minimum contribution base (PV since 2022) Maximum contribution base | 6.010,92 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 | 35.000 6.010,92 | 35.000 5.830,20 |
| BSVG: Minimum base - over 2.200 up to 4.000 for PV/KV, annual Contribution base option ESt-Notification for PV/KV, annual | 6.010,92 19.168,56 | 5.830,20 10.200,84/ 19.168,56 |
| Contributions | from 2022 | from 2021 |
| Minimum Contribution GSVG (UV+KV+PV+SeVo) annually for: Other self-employed Business partner | 1.691,88 1.691,88 | 1.675,12 1.875,84 |
| Maximum contribution GSVG | 21.425,52 | 20.972,04 |
| Accident insurance self-employed, p.m. / annually | 10,64/ 127,68 | 10,42/ 121,08 |
| Self-insurance for marginal employees (§ 19a ASVG) p.m. (KV + PV) | 68,59 | 67,20 |
Contribution rates
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 2023 | 2022 (from 01.07.2021) | 2021 (from 01.07.2020) | |
| 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) | - 320,00 410,00 500,00 630,00 720,00 | 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 | 31 47 62 | 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. 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:
| Effectiveness as of | 22.09.2023 | 21.06.2023 | 22.03.2023 | 08.02.2023 | 21.12.2023 |
| Base interest rate OeNB | 3,88% | 3,38% | 2,88% | 2,38% | 1,88% |
| Suspension interest acc. § 212a Abs 9 BAO (0% until 31.03.2021) | 5,88% | 5,38% | 4,88% | 4,38% | 3,88% |
| Claim interest acc. § 205a Abs 2 BAO (+2%) | 5,88% | 5,38% | 4,88% | 4,38% | 3,88% |
| Appeal interest acc. § 205a ABS 4 BAO (+2%) | 5,88% | 5,38% | 4,88% | 4,38% | 3,88% |
| Interest for delayed payment acc. § 212 Abs 2 BAO from 01.04.21 til 30.06.24 | 5,88% | 5,38% | 4,88% | 4,38% | 3,88% |
| Sales tax interest acc. § 205c Abs 5 BAO (+2%) | 5,88% | 5,38% | 4,88% | 4,38% | 3,88% |
| Interest on areas ABGB according companies acc. (§ 456 UGB*) from 01.07.23-31.12.23 | 12,58% | 12,58% | 11,08% | 11,08% | 11,08% |
| Default interest from employment relationship acc. § 49a ASGG (+9,2%) | 13,08% | 12,58% | 12,08% | 11,58% | 11,08% |
| Interest on areas social insurance contribution acc. § 59 ASVG (+4% over base interest rate on October 31st of the previous year) | 4,63% | 4,63% | 4,63% | 4,63% | 4,63% |
* 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)
* 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)
