Facts
- Combined corporate income tax rate
- 24.0 % (2023)
- Top statutory personal income tax rate
- 55.0 % (2022)
- Tax revenue, % of GDP
- 25.8 % (2024)
- Top marginal rate incl. employee social security
- 55.0 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 24.0 % (2023)
- Central CIT rate net of sub-central deduction
- 24.0 % (2023)
- Top marginal income tax rate (PIT only)
- 55.0 % (2022)
- Top rate threshold, × average wage
- 20.80× (2022)
- Average annual wage, US$ PPP
- $69,988 (2022)
- Average annual wage, national currency
- 52,763 (2022)
- Tax revenue level
- 25% of GDP or more
- Taxes on income, profits and capital gains, % of revenue
- 49.8 % (2024)
- Taxes on goods and services, % of value added
- 12.9 % (2024)
- ISO code
- AUT
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 25.8 % |
| 2023 | 25.6 % |
| 2022 | 26.1 % |
| 2021 | 26.0 % |
| 2020 | 24.7 % |
| 2019 | 25.8 % |
| 2018 | 25.7 % |
| 2017 | 25.8 % |
| 2016 | 25.8 % |
| 2015 | 27.2 % |
| 2014 | 26.8 % |
| 2013 | 26.8 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 49.8 % |
| 2023 | 49.1 % |
| 2022 | 49.7 % |
| 2021 | 47.9 % |
| 2020 | 46.3 % |
| 2019 | 47.7 % |
| 2018 | 47.3 % |
| 2017 | 46.2 % |
| 2016 | 45.5 % |
| 2015 | 48.2 % |
| 2014 | 47.2 % |
| 2013 | 46.4 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 12.9 % |
| 2023 | 13.0 % |
| 2022 | 13.1 % |
| 2021 | 13.6 % |
| 2020 | 13.2 % |
| 2019 | 13.6 % |
| 2018 | 13.6 % |
| 2017 | 13.9 % |
| 2016 | 14.0 % |
| 2015 | 14.0 % |
| 2014 | 14.0 % |
| 2013 | 14.0 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 24.0 % |
| 2022 | 25.0 % |
| 2021 | 25.0 % |
| 2020 | 25.0 % |
| 2019 | 25.0 % |
| 2018 | 25.0 % |
| 2017 | 25.0 % |
| 2016 | 25.0 % |
| 2015 | 25.0 % |
| 2014 | 25.0 % |
| 2013 | 25.0 % |
| 2012 | 25.0 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 24.0 % |
| 2022 | 25.0 % |
| 2021 | 25.0 % |
| 2020 | 25.0 % |
| 2019 | 25.0 % |
| 2018 | 25.0 % |
| 2017 | 25.0 % |
| 2016 | 25.0 % |
| 2015 | 25.0 % |
| 2014 | 25.0 % |
| 2013 | 25.0 % |
| 2012 | 25.0 % |
Top statutory personal income tax rate
| Period | Value |
|---|---|
| 2022 | 55.0 % |
| 2021 | 55.0 % |
| 2020 | 55.0 % |
| 2019 | 55.0 % |
| 2018 | 55.0 % |
| 2017 | 55.0 % |
| 2016 | 55.0 % |
| 2015 | 50.0 % |
| 2014 | 50.0 % |
| 2013 | 50.0 % |
| 2012 | 43.7 % |
| 2011 | 43.7 % |
Year by year · 35
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Austria 2024 | — | — | 25.8 % |
| Austria 2023 | 24.0 % | — | 25.6 % |
| Austria 2022 | 25.0 % | 55.0 % | — |
| Austria 2021 | 25.0 % | 55.0 % | — |
| Austria 2020 | 25.0 % | 55.0 % | — |
| Austria 2019 | 25.0 % | 55.0 % | — |
| Austria 2018 | 25.0 % | 55.0 % | — |
| Austria 2017 | 25.0 % | 55.0 % | — |
| Austria 2016 | 25.0 % | 55.0 % | — |
| Austria 2015 | 25.0 % | 50.0 % | — |
| Austria 2014 | 25.0 % | 50.0 % | — |
| Austria 2013 | 25.0 % | 50.0 % | — |
| Austria 2012 | 25.0 % | 43.7 % | — |
| Austria 2011 | 25.0 % | 43.7 % | — |
| Austria 2010 | 25.0 % | 43.7 % | — |
| Austria 2009 | 25.0 % | 43.7 % | — |
| Austria 2008 | 25.0 % | 43.7 % | — |
| Austria 2007 | 25.0 % | 43.7 % | — |
| Austria 2006 | 25.0 % | 43.7 % | — |
| Austria 2005 | 25.0 % | 43.7 % | — |
| Austria 2004 | 34.0 % | 43.7 % | — |
| Austria 2003 | 34.0 % | 43.7 % | — |
| Austria 2002 | 34.0 % | 43.7 % | — |
| Austria 2001 | 34.0 % | 43.7 % | — |
| Austria 2000 | 34.0 % | 43.7 % | — |
| Austria 1999 | — | — | 26.7 % |
| Austria 1998 | — | — | 27.0 % |
| Austria 1997 | — | — | 26.9 % |
| Austria 1996 | — | — | 26.1 % |
| Austria 1995 | — | — | 24.7 % |
| Austria 1994 | — | — | 18.4 % |
| Austria 1993 | — | — | 19.0 % |
| Austria 1992 | — | — | 19.0 % |
| Austria 1991 | — | — | 18.2 % |
| Austria 1990 | — | — | 18.1 % |