# Umsatzsteuer Rechner 2026 — Austria VAT

Source page: https://valem.run/calculators/austria/vat

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.

**Tax year:** 2026

## How it 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

With Amount of 100, this model computes Vat Amount of 20.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Turnover this year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |
| `priorYearTurnover` | Turnover last year | number |

## Sources

- [USP — Steuersaetze und Steuerbefreiungen der Umsatzsteuer](https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/steuersaetze-und-steuerbefreiungen-der-umsatzsteuer.html) (checked 2026-10-05)
- [USP — Kleinunternehmen (Kleinunternehmergrenze 55.000 Euro)](https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/weitere-steuertatbestaende-und-befreiungen/kleinunternehmen.html) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 7 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/austria/vat.json
- Compute by URL: https://valem.run/calculators/austria/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `austria/vat`)