Austria VAT / Sales Tax
Detailed vat / sales tax rates and rules for Austria in 2026.
VAT / Sales TaxEUR
Austria applies a standard VAT (Umsatzsteuer - USt) rate of 20%, with reduced rates of 13% and 10%. The 10% rate applies broadly to essential goods including food and accommodation. Austrian VAT follows EU directives. Small businesses with annual turnover up to €35,000 are exempt from charging VAT (Kleinunternehmerregelung).
Standard Rate
20%
Registration Threshold
€35,000 annual turnover (small business exemption)
Reduced Rates
13% — Live animals, plants, firewood, cultural events, sporting events, cinema, swimming pools, wine from producers10% — Food and beverages, books, newspapers, magazines, pharmaceutical products, passenger transport, accommodation, residential rent0% — Intra-EU supplies, exports, financial services (exempt)
How Austria VAT / Sales Tax compares
Austria’s standard VAT / sales tax rate of 20% is the 27th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.
Austria
20%
Europe average
19.9%
Global average
13.7%
