Austria · 2026
Austria VAT calculator
Work out Austrian Umsatzsteuer in both directions: put VAT on top of a net amount, or pull it out of a price that already includes it. Austria charges a 20% standard rate plus two reduced rates, 10% and 13%, each tied by law to a fixed list of goods and services. Pick the band that matches your item and the calculator handles the rest.
How it works
- Adding VAT means multiplying the net amount by the rate and stacking the result on top. A net fee of 500 euros at 20% picks up 100 euros of tax and invoices at 600 euros.
- Stripping VAT out of a gross price means dividing by 1 plus the rate as a decimal. A 600 euro receipt at 20% divides by 1.20 to give 500 euros net.
- Handy shortcuts for gross prices: at 20% the tax inside equals the gross divided by 6, at 10% it is the gross divided by 11, and at 13% it is the gross times 13 over 113.
gross = net x (1 + r / 100); net = gross / (1 + r / 100); VAT = gross - net
Austrian VAT is a flat percentage of the net price, so the maths is the same in every band and only the rate r changes. Going forwards you scale the net up by the rate. Going backwards you divide the gross by the same factor, because the tax was applied multiplicatively, not additively. Subtracting net from gross always isolates the tax itself.
- r
- VAT rate in percent (20, 13, 10 or 19)
- net
- price before Umsatzsteuer
- gross
- price including Umsatzsteuer
Standard VAT rates, Austria and its neighbours
| Austria | 20% | reduced 10% and 13% |
| Hungary | 27% | highest in the EU |
| Slovakia | 23% | raised from 20% in 2025 |
| Italy | 22% | |
| Slovenia | 22% | |
| Czechia | 21% | single 12% reduced rate |
| Germany | 19% | reduced 7% |
| Switzerland | 8.1% | outside the EU |
Worked example
A freelancer in Vienna bills 1,200 euros net at the standard rate so the invoice shows 240 euros Umsatzsteuer and a total of 1,440 euros. Run the 1,440 euros back through the remove mode and you recover the same 240 euros of tax and 1,200 euros net.
Key facts
- The Austrian standard rate has stood at 20% since 1984, one of the most stable headline rates in Europe.
- Austria is unusual in running two reduced bands, 10% and 13%, instead of one.
- E-books and digital newspapers were moved down to the 10% band in 2020 to match their printed equivalents.
- Hotel accommodation sits at 10%, which matters for tourism pricing in a country with over 150 million overnight stays a year.
- VAT is the second largest source of Austrian federal tax revenue after wage and income tax.
Tips
- Restaurant bills mix bands: the food portion is taxed at 10% while drinks are mostly 20%, so a single receipt can show two VAT lines.
- If you only know the gross price, use the remove mode rather than multiplying by the rate, otherwise you overstate the tax.
- B2B invoices in Austria must state the net amount, the rate and the VAT amount separately for the customer to deduct input tax.
- Visitors from outside the EU can reclaim Austrian VAT on exported purchases above 75 euros through tax free shopping schemes.
Frequently asked questions
Which goods and services carry the 20% standard rate?+
Everything that the Umsatzsteuergesetz does not assign to a reduced band: electronics, clothing, fuel, alcohol, most trades and professional services, restaurant drinks and so on. When in doubt, 20% is the default.
What falls under the 10% reduced rate?+
The essentials band. It covers foodstuffs, books, newspapers and periodicals (printed and electronic), medicines, rent for residential purposes, hotel and guesthouse accommodation, camping pitches, passenger transport and household waste collection.
What does the 13% rate apply to?+
A narrower cultural and agricultural band: deliveries of live animals, live plants and firewood, income earned by artists from their creative work, cinema and circus performances, admission to sporting events, domestic air travel and wine sold directly from the producer’s farm.
Why do Jungholz and Mittelberg use 19%?+
Both areas sit on the German side of the Alpine watershed and are economically tied to Germany, so § 10 Abs 4 UStG lowers the standard rate there to 19% to match the German one. It applies to businesses with their seat or a fixed establishment in those areas; the reduced rates stay at 10% and 13%.
When does a small business have to charge Austrian VAT?+
Since 1 January 2025 the Kleinunternehmer exemption covers domestic turnover up to 55,000 euros gross per calendar year, with a tolerance rule for overshooting by up to 10%. Below the threshold you invoice without VAT but also cannot reclaim input tax; above it, registration and VAT charging become mandatory.
Is Umsatzsteuer the same thing as Mehrwertsteuer?+
In practice yes. The statute and the tax office say Umsatzsteuer (USt), while receipts and everyday speech often say Mehrwertsteuer (MwSt). Both refer to the identical tax at the identical rates.
Things to watch
- Band boundaries are detailed and sometimes counterintuitive (cut flowers 13%, flower bulbs 10%), so check the BMF lists for your exact product before relying on a rate.
- This calculator gives estimates for orientation only and is not tax advice. For binding answers on rates, registration or invoicing, consult the BMF, your Finanzamt or a Steuerberater.
Sources
- VAT rates and tax exemptions (Steuersaetze und Steuerbefreiungen) · USP.gv.at, Austrian Federal Ministry of Finance
- Umsatzsteuergesetz 1994, consolidated version (see § 10 Steuersaetze) · RIS, Legal Information System of the Republic of Austria
- Small business VAT exemption (rules since 1 January 2025) · USP.gv.at, Austrian Federal Ministry of Finance
Last updated: 2026-06-10 · Applies to 2026
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Rates current for 2026 as published by the Federal Ministry of Finance (BMF).
- Exports and intra-EU supplies to VAT-registered customers are zero-rated with input tax deduction; insurance, most medical care, education and small businesses are exempt without deduction.
Reviewed by Vikas Dulgunde.