USt rates in Austria
Austria's Normalsteuersatz is 20%, with reduced rates of 10% and 13%. The 10% band carries the familiar essentials — food, medicines, books, newspapers and letting for residential purposes. The 13% band is the one that needs explaining, because it is defined by exclusion rather than by a list of its own.
| Rate | Applies to |
|---|---|
| 20% | Normalsteuersatz — all supplies not covered by a reduced rate |
| 13% | Ermäßigter Steuersatz — applies only where the 10% rate does not |
| 10% | Ermäßigter Steuersatz — food, medicines, books, newspapers, magazines, residential letting |
13% is defined as "whatever the 10% rate did not catch"
The Austrian reduced rates are not two parallel categories. The 13% rate applies only where a supply is not already covered by the 10% rate — it is residual. So the question for any borderline supply is never "is this 13%?" but "is this 10%, and if not, is it in the reduced scope at all?"
That ordering matters most in culture, agriculture and hospitality, where 13% typically lands: live performances, admission to sporting events, certain supplies by farmers, and domestic air travel. Get the first question wrong and the error is three points, which on a €50,000 event budget is €1,500.
Residential letting deserves separate attention because it is the largest 10% category by value and the one most often misapplied. Letting for residential purposes is 10%. Letting for business purposes is generally exempt without the right to deduct, unless the landlord opts to tax — and that option is only available in defined circumstances. A landlord who assumes "rent is 10%" across a mixed building will be wrong on part of it.
One further wrinkle particular to Austria: the enclaves of Jungholz and Mittelberg, which are territorially Austrian but economically tied to Germany, do not use the 20% standard rate. If you invoice into either, check the rate rather than assuming.
Adding USt
To add USt to a net (pre-tax) price at the standard rate: gross = net × 1.2. The USt is 20% of the net amount.
Removing USt
To find the USt already inside a gross (USt-inclusive) price: net = gross ÷ 1.2, then USt = gross − net. Equivalently, the USt is 20 ⁄ 120 of the gross — so at 20% the USt is exactly one sixth of the gross.
Frequently asked questions
What is the Austria USt rate?
The standard rate is 20%, with 2 other rates in force (13%, 10%) for the categories listed above. The Normalsteuersatz has been 20% for decades; the 13% rate was introduced by the 2015/2016 tax reform.
Why is 20% of the gross price the wrong answer?
Because USt is charged on the net price, not on the total. On a €100 gross amount at 20%, the USt is €16.67, not €20.00 — the net is €83.33. Use the "Remove USt" mode above and the calculator does it for you.
Is rent subject to USt?
Letting for residential purposes is taxed at 10%. Commercial letting is generally exempt without the right to deduct input tax, unless the landlord validly opts to tax the supply.
Weitere Rechner für Österreich
This calculator uses USt rates published by USP.gv.at (Bundesministerium für Finanzen) and is for general information only — it is not tax advice. Some supplies are zero-rated or exempt and are not covered here. Rates read from USP.gv.at (Bundesministerium für Finanzen).