Current Values
Compilation
of the most important values from the areas of taxes and social security (alphabetical,
as at 22.10.25, changes compared to the previous year are highlighted
in bold;
values in euros; without guarantee)
Official
mileage allowance / tax-deductible commuting expenses for employees:
since 2025
since 2013
Mileage
Allowance Cars
+
every person transport
0,50
0,15
0,42
0,05
Mileage Allowance Motorcylce
0,25
0,24
Mileage
Allowance Bicycle
0,25
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
Number of Trips/Month to the Worklpace
4 to 7 Days
8 to 10 Days
> 11 Days
*Pro Rata Claim for Commuting Expenses
1/3
2/3
3/3
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 |
0,25
|
0,24
|
| Mileage
Allowance Bicycle |
0,25
|
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
|
| Number of Trips/Month to the Worklpace |
4 to 7 Days
|
8 to 10 Days
|
> 11 Days
|
| *Pro Rata Claim for Commuting Expenses |
1/3
|
2/3
|
3/3
|
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
Periods of Limitation of Actions
In
General
Tax Evaion
Absolute Period of Limitation for Taxes in General
Period of Limitation for Provisional Assessments
5 (+1) years10 years10 years
15 years
Financial
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,...
In General
Tax Evaion
Period of Limitation for Provisional Assessments
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.:
24.750/
11.000
21.600/
9.600
21.600/
9.600
-
Basic flat rate according § 17 EStG 12% / 6%, max.
26.400/
13.200
26.400/
13.200
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 employer's expenses
132
132
132
Per diems lump sum, daily
Overnight allowance lump sum, per night
30
17
26,4
15
26,4
15
Church
contribution (private tax allowance)
max. 600
max. 400
max. 400
Family
Bonus Plus, p. a
-
up to the 18th birthday per child
-
after the 18th birthday per child
Single-earner
tax-credit:
- for 1/2/3 children
- each additional child
Limit
for partner's earnings for single-parent/earner tax credit and for
reduction of percentage rates for retention at extraordinary expenses.
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
Assessment limit for employee's other
income
730
730
730
Assessment limit, general
- if payroll income included
- persons of limited tax liability in AT
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 until 2022: EUR 35.000 turnover, from 2025 EUR 55.000 turnover) 45% / 20% for service companies, max.: |
24.750/
11.000 |
21.600/
9.600 |
21.600/
9.600 |
| - Basic flat rate according § 17 EStG 12% / 6%, max. |
26.400/
13.200 |
26.400/
13.200 |
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% |
| Flat-rate
for employer's expenses |
132
|
132
|
132
|
| Per diems lump sum, daily Overnight allowance lump sum, per night |
30
17 |
26,4
15 |
26,4
15 |
| Church
contribution (private tax allowance) |
max. 600
|
max. 400
|
max. 400
|
|
Family
Bonus Plus, p. a Single-earner
tax-credit: Limit for partner's earnings for single-parent/earner tax credit and for reduction of percentage rates for retention at extraordinary expenses. |
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 |
| Assessment limit for employee's other
income |
730
|
730
|
730
|
| Assessment limit, general - if payroll income included - persons of limited tax liability in AT |
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 2026
tax rate
from 2025
tax rate
from 2024
tax rate
0 - 13.539 (until 2025: -
13.308)
0%
0%
0%
13.539 - 21.992 (until 2025:
- 21.617)
20%
20%
20%
21.992 - 36.458 (until 2025:
- 35.836)
30%
30%
30%
36.458 - 70.365 (until
2025: - 69.166)
40%
40%
40%
70.365 - 104.859 (until
2025: - 103.072)
48%
48%
48%
104.859 - 1.000.000 (until
2024: - 99.266)
50%
50%
50%
over 1.000.000
55%
55%
55%
| Income from - to |
from 2026
tax rate |
from 2025
tax rate |
from 2024
tax rate |
| 0 - 13.539 (until 2025: -
13.308) |
0%
|
0%
|
0%
|
| 13.539 - 21.992 (until 2025:
- 21.617) |
20%
|
20%
|
20%
|
| 21.992 - 36.458 (until 2025:
- 35.836) |
30%
|
30%
|
30%
|
| 36.458 - 70.365 (until
2025: - 69.166) |
40%
|
40%
|
40%
|
| 70.365 - 104.859 (until
2025: - 103.072) |
48%
|
48%
|
48%
|
| 104.859 - 1.000.000 (until
2024: - 99.266) |
50%
|
50%
|
50%
|
| over 1.000.000 |
55%
|
55%
|
55%
|
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
1.750
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
|
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
Ancillary Wage Costs:
|
since 2023
|
since 2019
|
|
| Municipal Tax |
3,00%
|
3,00%
|
| Employer Contribution to the FLAF |
3,70%
|
3,90%
|
| Surcharge to the Employer Contribution (Styria) |
0,37%
|
0,37%
|
| Total Ancillary Wage 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
450
Chamber of Industry and Commerce Levy
1 (KU1, on basis of input VAT)
- Percentage (up to € 3 Millionen
BMG)
- Exemption Threshold (Annual Turnover)
0,29%
150.000
0,29%
150.000
Municipal
Tax Reduction Threshold(monthly)
Municipal
Tax Exemption Threshold (monthly)
(also for several locations)
1.460
1.095
1.460
1.095
Family
Subsidy Additional Earnings Threshold (gross)
Childcare allowance additional earnings limit
Study grant additional earnings limit
Family income 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 |
| Chamber of Industry and Commerce Levy
1 (KU1, on basis of input VAT) - Percentage (up to € 3 Millionen BMG) - Exemption Threshold (Annual Turnover) |
0,29% 150.000 |
0,29% 150.000 |
| Municipal
Tax Reduction Threshold(monthly) Municipal Tax Exemption Threshold (monthly) (also for several locations) |
1.460
1.095 |
1.460
1.095 |
| Family
Subsidy Additional Earnings Threshold (gross) Childcare allowance additional earnings limit Study grant additional earnings limit Family income limit multiple child allowance (§ 9a FLAG) |
19.000 |
19.000 |
Social insurance:
Contribution
bases
from 2026
from 2025
from 2024
from 2023
ASVG:
Marginal earnings limit, monthly (14x)
Employer marginal earnings limit (1,5-times) p.m.
Marginal earnings limit annual
551,10
826,65
6613,20
551,10
826,65
6.613,20
518,44
777,66
6.221,28
500,91
751,37
6.010,92
Maximum base, monthly (14x)
Maximum base, special payment, annual
Maximum base (12x), monthly
Maximum base, annual
6.930,00
13.860,00
8.085,00
97.020,00
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
GSVG,
annually:
Other self-employed person (KV+PV), marginal earnings limits
Business person (KV first 2 years)
Minimum contribution base
Maximum contribution base
6.613,20
6.613,20
6.613,20
97.020,00
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
Small business regulation
(§4 Abs. 1 Z 7 GSVG):
Turnover max. p.a. insurable income max., annual
55.000,00
6.613,20
55.000,00
6.613,20
35.000,00
6.221,28
35.000,00
6.010,92
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
Accident 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 2026
|
from 2025
|
from 2024
|
from 2023
|
| ASVG: Marginal earnings limit, monthly (14x) Employer marginal earnings limit (1,5-times) p.m. Marginal earnings limit annual |
551,10 826,65 6613,20 |
551,10 826,65 6.613,20 |
518,44 777,66 6.221,28 |
500,91 751,37 6.010,92 |
| Maximum base, monthly (14x) Maximum base, special payment, annual Maximum base (12x), monthly Maximum base, annual |
6.930,00
13.860,00 8.085,00 97.020,00 |
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 |
| GSVG,
annually: Other self-employed person (KV+PV), marginal earnings limits Business person (KV first 2 years) Minimum contribution base Maximum contribution base |
6.613,20 6.613,20 6.613,20 97.020,00 |
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 |
| Small business regulation
(§4 Abs. 1 Z 7 GSVG): Turnover max. p.a. insurable income max., annual |
55.000,00
6.613,20 |
55.000,00
6.613,20 |
35.000,00
6.221,28 |
35.000,00
6.010,92 |
| 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
|
| Accident 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: Monthly Rates and Tax Credit
|
from 2025
|
from
2024
|
from
2023
|
|
| Standard Monthly Rates by Age Group:* | |||
| - 0-5 Years (before 2023: 3- 6 Years) |
350,00
|
340,00
|
320,00
|
| - 6-9 Years (Before 2023: 6-10 Years) |
440,00
|
430,00
|
410,00
|
| - 10-14 Years (Before 2023: 10-15 Years) |
540,00
|
530,00
|
500,00
|
| - 15-19 Years (Before 2023: 15-19 Years) |
670,00
|
660,00
|
630,00
|
| - 20 Years or more |
770,00
|
760,00
|
720,00
|
| Monthly
Maintenance Tax Credit:* |
|||
| - First Child |
37,00
|
35,00
|
31,00
|
| - Second Child |
55,00
|
52,00
|
47,00
|
| - Every Additional Child |
73,00
|
69,00
|
62,00
|
*
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%
|
