Current Values

Compilation of the most important values from the areas of taxes and social security (alphabetical, as at 20.03.24, 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 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 
small/ large
 - / 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



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 taxes
Absolute limitation period for taxes in general
Statute of limitations for provisional notices

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


10% - 100%
20% - 200%

Your specialist in these matters: Dr. Klaus Fiebich



 Income tax:



since 2023since 2023since 2022
Low-value assets
1.0001.000
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



21.600/
 9.600

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%

75.000
15.000
42%
42%
Flat-rate for advertising expenses
132132
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
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

555/751/999
248

6.729

2.000
650

520/704/936
232

6.312
2.000
650

494/669/889
220

6.000
Employee assessment limit
730730
730
Obligation to declare, general limit
 - for payroll income
 - limited taxable

12.465
>13.598
2.267
11.693
>12.756
2.126
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%

Corporations: (GmbH, AG, FlexCo, Vereine)



since 2024since 2023since 2016
Tax rate profit
23%24%
distributions, in addition
27,50%27,50%
27,50%
eff. percentage on distribution
44,18%44,90%
Share capital GmbH, minimum amount
10.00035.000
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
70.00070.000
70.000
Minimum tax AG per year3.5003.500
3.500
Nominal Capital FlexCo, minimum amount10.000

Minimum tax FlexCo per year500

Your specialist in these matters: Simone Pichler


  

Non-wage labour costs:



since 2023since 2019
Council tax3,00%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 costs7,07%7,27%

Your specialist in these matters: Andrea Lamperter



Others:




since 2023since 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
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 basesab 2024ab 2023ab 2022
ASVG:
Marginal earnings limit, monthly (14x)
Employer marginal earnings limit (1,5-fach) p.m.
Marginal earnings limit annual

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
6.060,00
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, jährlich:
Other self-employed person (KV+PV), marginal earnings limits
Business person (KV first 2 years)
Minimum contribution base (PV since 2022)
Maximum contribution base

6.221,28
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

35.000,00
6.221,28

35.000,00
6.010,92

35.000,00
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


6.221,28

19.168,56



6.010,92

19168,56


5.830,20
10.200,84/
19.168,56


Contributions
from 2024
from 2023
Minimum Contribution GSVG (UV+KV+PV+SeVo) annually for:
1.805,28
1.744,32
Maximum contribution GSVG
22.898,76
22.105,56
Accident insurance self-employed, p.m. / annually
11,35/ 136,20
10,97/ 131,64
Self-insurance for marginal employees
(§ 19a ASVG) p.m. (KV + PV)

73,20
70,72


Contribution rates


 
 

Vallue added tax:



from 01.07.2021from 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


Your specialist in these matters: Dr. Klaus Fiebich

 

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:



Effectiveness as of
22.09.202321.06.202322.03.202308.02.202321.12.2022
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 01.07.24: 8,38%
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)