TaxMap

TaxMap Austria

Corporate taxes in Austria – without a municipal profit-tax map.

Austria taxes corporate profits at one nationwide rate. Its municipal tax is payroll-based and does not vary between municipalities.

Tax year 2026

Tax year 2026

Key figures

Corporate income tax

23%Nationwide tax on the income of corporations.

Municipal tax

3% of payrollApplied to the monthly payroll of a business establishment; the rate is fixed nationwide and cannot be changed by municipalities.

Scope

No profit-tax map is needed

There is no municipality-specific corporate profit tax. The municipal tax depends on employee remuneration, not profit or a local rate.

Scope

Minimum corporate income tax, VAT, payroll charges, distribution tax and individual tax relief are not map metrics and are not calculated here.