Austria Corporate Tax Calculator 2026 (23%)
Estimate corporate income tax in Austria on any profit: tax due, effective rate and profit after tax, with the 23% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Austria
a flat 23% on taxable profit
Calendar year 2026 (or financial year ending in 2026)
23%
Who qualifies for the lower rates
- Rate applies to retained and distributed profits alike
- Minimum CIT for a GmbH is EUR 125 per full quarter since 1 Jan 2024
Local taxes and minimum taxes
No state or local income tax on companies
Minimum CIT for loss-making companies: EUR 500 a year for a GmbH, EUR 3,500 for an AG (creditable later). EU Pillar Two 15% minimum tax (IIR/UTPR/QDMTT) for groups with revenue >= EUR 750m - not modelled
Filing and payment
E-file CIT return by 30 June of the following year (later under the tax-adviser quota system, up to 31 March of the second year); quarterly prepayments
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Austria?
a flat 23% on taxable profit
How much corporate tax is due on a profit of €100,000.00?
On a taxable profit of €100,000.00 this calculator estimates €23,000.00 of tax, an effective rate of 23%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
Rate applies to retained and distributed profits alike. Minimum CIT for a GmbH is EUR 125 per full quarter since 1 Jan 2024.
When is the corporate tax return due?
E-file CIT return by 30 June of the following year (later under the tax-adviser quota system, up to 31 March of the second year); quarterly prepayments
Does the estimate include local taxes and minimum taxes?
No state or local income tax on companies. Minimum CIT for loss-making companies: EUR 500 a year for a GmbH, EUR 3,500 for an AG (creditable later). EU Pillar Two 15% minimum tax (IIR/UTPR/QDMTT) for groups with revenue >= EUR 750m - not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against PwC and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- PwC Worldwide Tax Summaries (authoritative corroboration): Austria - Corporate - Taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): Austria - Corporate - Tax administration — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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