What is the current Austrian corporate tax rate?

From the 2024 tax year onwards, the KöSt rate is 23%. For 2023 it was 24%, and for 2022 and earlier it was 25%. The reduction is part of Austria's eco-social tax reform (Ökosozialesteuerreform 2022).

What is the minimum corporate tax (Mindest-KöSt) in Austria?

All Austrian GmbH companies pay a minimum annual KöSt of EUR 500, regardless of profit or loss. For AGs (Aktiengesellschaft), the minimum is EUR 3,500. This calculator shows the tax on actual taxable profit — minimum tax is separate.

Does Austria have a participation exemption for dividends?

Yes. Dividends received from qualifying Austrian or EU subsidiaries are generally 100% exempt from KöSt under the participation exemption (Beteiligungsertragsbefreiung). Capital gains on qualifying shares held for at least one year may also be exempt. Consult a tax adviser for the exact conditions.

What is taxable profit for Austrian KöSt purposes?

Taxable profit is accounting profit (Jahresüberschuss) adjusted for non-deductible expenses, specific add-backs required by the Körperschaftsteuergesetz, and deductible provisions. The starting point is the commercial balance sheet; your tax adviser will apply Austrian-specific adjustments.

Are losses carried forward in Austria?

Yes. Tax losses can be carried forward indefinitely in Austria, but only 75% of taxable income in any given year can be offset by brought-forward losses (Verlustabzugsbeschränkung). There is no loss carry-back to prior years.

Does this calculator apply to self-employed individuals or sole traders?

No. This calculator is for corporate entities (GmbH, AG, etc.) subject to Körperschaftsteuer. Self-employed individuals and sole traders are subject to Einkommensteuer (income tax) on a different scale.

Austria Corporate Tax Calculator

Name: Austria Corporate Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your taxable profit and tax year to instantly calculate Austrian corporate income tax (KöSt) at 25% (pre-2024) or 23% (2024 onwards).

Company Details

Taxable Profit (EUR)

€

Tax Year (KöSt Rate)

2024 and later — 23% Current rate under the eco-social tax reform

2023 — 24% Transitional rate for the 2023 assessment year

2022 and earlier — 25% Standard rate applicable prior to the 2022 reform

Enter your taxable profit and click Calculate KöSt to see results.

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