Global VAT CalcAustria VAT Calculator
Last reviewed 16 October 2026
Austria runs a 20% standard rate — with a brand-new 4.9% "super-reduced" band for groceries that catches people out. Add or remove either one, in euros.
Austria’s rates and the new 4.9% food band
| Rate | Typical application |
|---|---|
| Standard — 20% | Most goods and services. |
| Reduced — 13% | Cultural events, animal feed, certain agricultural and flight services. |
| Reduced — 10% | Foodstuffs, books, newspapers, transport, accommodation. |
| Super-reduced — 4.9% | Selected staple foods (bread, milk and similar basics) — cut from 10% on 1 July 2026. |
The 4.9% band is new and narrow: it applies to a defined list of everyday groceries, not to food generally. If a receipt shows 10% on something you expected at 4.9%, check whether the item is actually on the list before querying it. At 20% there's a quick check: the USt inside a gross total is one-sixth of it, so a €120 receipt carries €20. For 13% and 10%, use the calculator rather than mental maths.
The numbers, from €100 up
- €100 net → €120 (USt €20).
- €120 ÷ 1.2 = €100 net.
- €3,000 net → €3,600; €6,000 gross → €5,000 net (USt €1,000).
- At 13%: €400 → €452. At 10%: €80 → €88.
Put those through a real job: a €3,600 quote from a Vienna contractor lands at €3,000 net plus €600 USt. An €88 gross line at 10% is €80 plus €8, and a €452 line at 13% is €400 plus €52. On split-rate invoices, work each line at its own rate.
Reading an Austrian invoice
A compliant Austrian invoice shows the net amount, the rate and the USt, then the gross total underneath. If your supplier is a small business on the Kleinunternehmer scheme, the invoice may show no USt at all; that's expected, not an error, and there's no input VAT to reclaim from it.
When a figure looks off, check the rate before the arithmetic: the gap between a 10% and a 13% line on a €400 net amount is €12 exactly, and small rate errors add up across a year of supplier invoices.
Kleinunternehmer, FinanzOnline and cross-border
- Small business threshold: businesses below €55,000 (gross, raised in 2025 from €35,000) can use the Kleinunternehmer scheme — no VAT charged, no input VAT reclaimed. Voluntary taxation is possible if reclaiming inputs is worth more to you.
- Filing: USt returns are filed monthly or quarterly depending on turnover, through FinanzOnline, with an annual return to reconcile the year.
- Cross-border: intra-EU B2B services are reverse-charged; consumer distance sales go through the One Stop Shop. Austrian VAT numbers start with ATU.
- Authority: the Federal Ministry of Finance (BMF) administers VAT via FinanzOnline.
Note that the €55,000 is a gross figure, so it's the USt-inclusive total that counts toward the line.
Related tools
Switzerland VAT calculator · Germany VAT calculator · Czechia VAT calculator · All VAT rates
Austrian VAT questions
What is the VAT rate in Austria?
The standard rate is 20%, with reduced rates of 13% and 10% — and a special 4.9% rate on selected staple foods since 1 July 2026.
How do I remove 20% VAT from a price?
Divide by 1.2. €120 including VAT becomes €100 net with €20 of VAT.
When must an Austrian business register for VAT?
When turnover exceeds €55,000 (gross) — the threshold raised from €35,000 in 2025. Below it, the small business scheme applies unless you opt to be taxed.
Which foods get the 4.9% rate?
A defined list of staple groceries — bread, milk and similar basics. Other foodstuffs typically remain at 10%; check the BMF list before applying it.
How often are Austrian VAT returns filed?
Monthly or quarterly, depending on turnover, via FinanzOnline, plus an annual return.
Checked against BMF and FinanzOnline sources on 16 October 2026 · Methodology · Editorial standards · Report an error