VAT Rates in Austria

Updated Austrian VAT rate tables

A taxable supply refers to the provision of goods or services that attract a VAT rate, including those at a zero rate. In Austria, sellers of goods and services who are registered for VAT are obligated to apply and collect the correct VAT rate, then remit this tax to the Austrian tax authorities through a VAT filing system.

The standard VAT rate in Austria stands at 20%, with some areas applying a 19% rate. Additionally, certain goods and services are taxed at an intermediate rate of 13% or at a reduced rate of 10%. A temporary second reduced rate of 5% was also introduced in response to the Coronavirus pandemic. Notably, services in sectors like banking, health, and education are exempt from VAT.

Austrian VAT Guide

VAT Rates in Austria

Standard VAT rate
The standard VAT rate is the primary rate of VAT applied to goods and services within a country, covering most items except for certain specific goods and services that may qualify for a reduced rate. Some exceptions include essential items or goods and services that meet certain criteria outlined below.
Rate Good or Services
20% Applies to all taxable supplies, with certain exceptions
19% Special Standard rate


Supplies and services rendered to customers residing in the town of Jungholz or the municipality of Mittelberg. The reason being is that these locations mentioned are part of the Republic of Austria but are in the German region.
Reduced VAT rates
Below are some goods and services that may be eligible for a reduced value-added tax (VAT) rate, and are subject to potential modifications:
Rate Good or Services
13% Intermediate rate
  Domestic flights
  Access to swimming facilities
  Farm animal feed and seed supplies
  Admission to athletic competitions
10% First Reduced rate
  Leasing residential properties for personal use
  Broadcasting services subject to specific licensing fees
  Distribution of trained assistance animals
  Transportation of commuters or travelers
  Maintenance and repair services for clothing, footwear, or textile goods
  Trash collection and waste management services
  Specific items listed in the VAT Annex that are subject to taxation such as certain animals, meat, vegetables, butter and oils, and drugs
5% Temporary Second Reduced Rate (until December 31, 2021)
  Provision of meals and beverages in a restaurant or catering setting
  Accommodation in hotels or other lodging facilities with additional amenities
  Rental of camping spaces with additional facilities
  Sales of art pieces such as paintings, prints, sculptures, and textiles
  Income from artistic pursuits
  Fees for admission to cultural, artistic, and entertainment venues
  Imported photographic prints signed by the artist with a limited-edition numbering.
  Sales of hard copy or electronic books, periodicals, brochures, and other similar products
0% Zero rated
  Goods and services that are exported outside the EU.
  Sales made to businesses in other EU countries, if the goods are taxable in the receiving country
  Work done on movable items that were bought or imported into Austria for the purpose of being worked on and later exported.
  Transport of goods across national borders
  Supplies of gold to central banks;
  Certain supplies of goods and services to diplomatic and consular missions and international organizations located in other EU Member States
  Financial and insurance services offered to customers who live outside the EU
  Certain services related to the transportation or export of goods, such as supplies for sea navigation and vessels, and supplies for aviation and aircraft carriers.
Exempt From VAT
  Financial transactions that meet specific criteria  
  Revenue generated by businesses that meet specific criteria for being small-scale  
  Services related to education  
  Services related to education  
  Income generated from events held for the purpose of fundraising  
  Mailing services provided by postal operators;  
  Childcare services, such as those offered by daytime nannies  
  Services rendered by theaters, orchestras, and museums funded by the government, including entrance fees;  
  Blood and organ donations;  
  Sales of goods that were initially purchased with VAT by a supplier who cannot deduct it, but were later used to provide VAT-exempt services or goods (e.g., a doctor buying office furniture and then selling it without VAT because it was used for VAT-exempt services);  
  Sales of immovable property, as discussed in Section 4.4 of the VAT Act;  
  Transactions involving investment in gold.  

In response to COVID-19, various countries implemented temporary changes to their VAT rates. The most common adjustments were reductions in VAT rates on goods and services offered by businesses severely affected by the economic downturn resulting from the pandemic, with the hospitality sector being a prime example. For more information on the impact of COVID-19 on VAT in Austria visit our news section by clicking here.


If you wish to get informed about all VAT rates in Europe of VAT rates in the World you can view our dedicated page by clicking on the respective title.



Last Updated: 06/05/2022


The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

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