Austria VAT Calculator 2026 – Add or Remove VAT (20%, 13%, 10%, 4.9%)
Free Austria VAT calculator: add or remove VAT at 20%, 13%, 10%, 4.9% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of 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.
VAT rates in Austria
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 20% | Most goods and services |
| Parking rate | 13% | Live animals and plants, firewood, cultural events, cinema, swimming pools and thermal treatments, domestic flights, some wine from farms |
| Reduced rate | 10% | Food not covered by 4.9%, books and newspapers, passenger transport, residential rent, hotel stays, restaurant food |
| Super-reduced rate | 4.9% | Selected basic foods: milk, yoghurt, butter, fresh eggs, most vegetables, common fruit, wheat flour, pasta, bread, rice |
Special territories
Jungholz and Mittelberg (former customs exclusion areas) apply 19% instead of 20%
Registration threshold
Small-business exemption (Kleinunternehmer): annual turnover up to EUR 55,000; if exceeded by no more than 10%, exempt until year end
Returns and payment
Monthly VAT advance returns (UVA); quarterly if prior-year turnover up to EUR 100,000; due 15th of the second following month; annual return by 30 June (electronic)
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
Invoices up to EUR 400 gross may be simplified (Kleinbetragsrechnung)
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
- Recipient's VAT ID required on invoices above EUR 10,000 gross
- Cash sales must use a certified tamper-proof cash register (RKSV) above set turnover limits
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
B2G e-invoicing mandatory (ebInterface or Peppol via e-rechnung.gv.at); no B2B e-invoicing mandate as of Sept 2026
Tax and e-invoicing rules in Austria · EU e-invoicing mandates: ViDA and country timelines
Recent changes
New 4.9% rate on selected basic foods from 1 July 2026 (law passed 21 May 2026). 0% on small solar panels ended 31 March 2025. Small-business threshold raised to EUR 55,000 from 2025
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Austria?
The standard VAT rate in Austria is 20%. Other rates of 13%, 10% and 4.9% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.20 (1 plus the 20% standard rate). For example, €100.00 × 1.20 = €120.00, of which €20.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.20. For example, €120.00 ÷ 1.20 = €100.00 net, so the VAT included is €20.00. Taking 20% of the gross price would overstate the tax.
When does a business have to register for VAT in Austria?
Small-business exemption (Kleinunternehmer): annual turnover up to EUR 55,000; if exceeded by no more than 10%, exempt until year end
How often are VAT returns filed in Austria?
Monthly VAT advance returns (UVA); quarterly if prior-year turnover up to EUR 100,000; due 15th of the second following month; annual return by 30 June (electronic)
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against Federal Ministry of Finance (BMF) and the Tax Office Austria (Finanzamt Österreich) 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
- List of VAT rates applied in EU member countries (last checked 13/07/2026) — European Commission – Your Europe
- Austria SME rules (national annual threshold EUR 55,000) — European Commission – DG TAXUD SME VAT portal
- Umsatzsteuersenkung auf ausgewählte Nahrungsmittel — BMF Austria
- Nationalrat beschließt Umsatzsteuersenkung für Grundnahrungsmittel (PK0448/21.05.2026) — Austrian Parliament
- Umsatzsteuer: Überblick in Tabellenform (Stand 01.04.2026) — WKO (Austrian Economic Chamber)
- Ermäßigte USt-Sätze 4,9 %, 10 % und 13 % (Stand 24.06.2026) — WKO (Austrian Economic Chamber)
- Steuersatz für Photovoltaikmodule — BMF Austria
- Taxes in Europe Database – VAT retrieval web service (AT super-reduced 4.9% present on 2026-09-30, absent on 2026-01-01) — European Commission DG TAXUD
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
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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