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

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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Summary

This tool calculates the Austrian corporate income tax (Körperschaftsteuer, KöSt) on taxable profit. Austria reduced its standard flat rate from 25% to 24% in 2023 and further to 23% from 2024 onwards as part of the eco-social tax reform. There is a statutory minimum tax (Mindest-KöSt) of EUR 500 per year for GmbH entities and EUR 3,500 for AG entities, but this calculator focuses on the tax owed on actual taxable profit. Enter your profit and the applicable year to see your tax liability, after-tax profit, and effective rate.

How it works

Enter your company's taxable profit for the year (in EUR).
Select the tax year: pre-2024 applies 25%, 2023 uses 24%, 2024 and later uses 23%.
The calculator multiplies taxable profit by the applicable KöSt rate.
Tax payable, after-tax profit, and effective rate are shown instantly.
Use "Copy Summary" to export the figures for use in reports or spreadsheets.

Use cases

Estimate annual KöSt liability for an Austrian GmbH or AG.
Compare tax burden across the 2022, 2023, and 2024+ rate changes.
Model after-tax profit for financial projections and investor presentations.
Plan dividend distributions from Austrian subsidiaries.
Verify preliminary tax estimates before filing with the Finanzamt.
Prepare quick tax scenarios when evaluating Austrian market entry.

Frequently Asked Questions

Last updated: 2026-06-19 · Reviewed by Nham Vu