Austria VAT calculator (Umsatzsteuer)
Austria VAT calculator (Umsatzsteuer)Austrian VAT is 20% as standard, with reduced rates of 13% and 10% and a 4,9% rate on selected basic foods, and the Kleinunternehmer exemption holds while turnover stays at or under 55.000 Euro — measured on the whole agreed consideration — in both the previous and the current calendar year.
Worked example · Vat Amount
With Amount of 100, this model computes Vat Amount of 20. See the full working.
✓ Verified against 7 self-test cases Updated for 2026 · sources checked 2026-10-05
How umsatzsteuer (vat) in Austria is calculated
Austria has four VAT rates, more than any other country in this catalog, and the newest of them is the one most guidance has not caught up with: a 4,9% rate on selected basic foods — bread, butter, eggs, milk. If a calculator offers you only 20%, 13% and 10%, it is missing a band entirely, and for a grocery invoice that is the band that matters.
The other three are long-standing. 10% covers residential rent, accommodation, books, newspapers and most foodstuffs; 13% covers live animals, plants, firewood, artists’ fees and admission to sporting events; 20% is everything else. Exports to third countries are exempt, which is a different mechanism from a rate and is not offered here.
The Kleinunternehmergrenze deserves care on two counts. It is 55.000 Euro, raised from 35.000 Euro in 2025, and it is measured on *das gesamte vereinbarte Entgelt* — the whole agreed consideration, gross — where the old limit was a net figure. Austria’s own overview page still describes it as a net amount while the dedicated small-business page states the gross basis, so this is a figure worth taking from the latter. The limit must be exceeded in neither the previous nor the current calendar year.
Worked example
ShowHide the full working: 6 inputs, 6 computed steps
| Inputs | |
|---|---|
| Amount | 100 |
| Direction | Add VAT (net → gross) |
| What is being supplied | Standard — 20% |
| B2B reverse charge applies | no |
| Turnover this year | 0 |
| Turnover last year | 0 |
| Computed by the engine | |
| Rate | 0.2 |
| Effective Rate | 0.2 |
| Net Amount ✓ pinned | 100 |
| Vat Amount ✓ pinned | 20 |
| Gross Amount ✓ pinned | 120 |
| Must Register | no |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
What are the VAT rates in Austria?
20% standard, 13% and 10% reduced, and 4,9% on selected basic foods such as bread, butter, eggs and milk. All four are published by the Unternehmensserviceportal.
How much VAT is on 100 EUR?
20.00 EUR at the standard rate, for 120.00 EUR gross. At 13% it is 13.00 EUR, at 10% it is 10.00 EUR, and at the 4,9% basic-food rate it is 4.90 EUR.
What is the Kleinunternehmergrenze?
55.000 Euro, raised from 35.000 Euro in 2025, and measured on the whole agreed consideration rather than net. It must not be exceeded in either the previous or the current calendar year for the exemption to continue.
Is the limit gross or net?
Gross — the dedicated small-business page states it is calculated on *das gesamte vereinbarte Entgelt*. Austria’s own VAT overview page still calls it a net figure, which is why the dedicated page is the one to rely on.
Sources
- USP — Steuersaetze und Steuerbefreiungen der Umsatzsteuer · checked 2026-10-05
- USP — Kleinunternehmen (Kleinunternehmergrenze 55.000 Euro) · checked 2026-10-05
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 7 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 7 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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