Austria VAT (USt) calculator 2026

Austria has a standard rate of 20%, a reduced rate of 10% covering most food, books, residential rents, accommodation, and passenger transport, a second reduced rate of 13% for cultural events and artworks, a new 4.9% super-reduced rate on selected basic foods effective 1 July 2026, and a special territorial rate of 19% in Jungholz and Mittelberg.

From 1 July 2026, milk and dairy products, butter, eggs, fresh fruit and vegetables, flour, and plain bread (as defined by the CN positions listed in Anlage 3 UStG 1994) are taxed at 4.9%; restaurant and catering services using these ingredients remain at 10%.

Businesses with annual gross turnover up to €55,000 are VAT-exempt under the Kleinunternehmerregelung; they neither charge output VAT nor deduct input VAT; a 10% tolerance applies in the year the threshold is first exceeded, meaning invoices remain VAT-free even if turnover slightly overshoots €55,000.

For the 20% standard rate, divide the gross price by 6 (exact divisor) to find the embedded VAT; for the 10% reduced rate, divide by 11 (exact divisor); for other rates use the formula: VAT amount = gross / (1 + rate) × rate.

No — restaurant and catering services remain at 10% regardless of the ingredients used; the rate follows the nature of the supply, not its components, as confirmed by the BMF Fachinformation of March 2026.