Austria VAT rate 2026: 20% standard rate

By Remco from Avatcado

Austria charges a 20 percent standard VAT rate, but its most distinctive feature is the newest addition to the schedule: a 4.9 percent super-reduced rate for staple foods, live since 1 July 2026. That rate sits below the EU's usual 5 percent reduced-rate floor and applies only to a strict list of CN-coded basics like milk, eggs, rice, and plain bread. Two older reduced rates, 13 percent and 10 percent, continue to cover everything from cultural admissions to groceries and accommodation.

Austria VAT rates

RateTypeApplies to
20%StandardDefault rate for goods and services not listed under a reduced or super-reduced category.
13%ReducedCultural and sporting event admission, domestic air travel, firewood, and wine sold directly by the producer (Ab-Hof-Verkauf).
10%ReducedMost groceries not moved to the 4.9 percent tier, books and newspapers, pharmaceuticals, local public transport, residential rents, and hotel accommodation.
4.9%Super-reducedA strict CN-code list of staple foods introduced 1 July 2026: milk and dairy, eggs, rice, wheat flour, pasta, plain bread, and most fresh and frozen vegetables and stone fruit.

Rates served live from the Avatcado API, last updated August 13, 2026.

Check a Austria VAT number

Businesses charging Austria VAT must hold an active Austria VAT registration. Check any Austria VAT number for free below.

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Get Austria VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/AT" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "AT",
    "country_name": "Austria",
    "currency": "EUR",
    "standard_rate": 20,
    "other_rates": [
      {
        "rate": 13,
        "type": "reduced"
      },
      {
        "rate": 10,
        "type": "reduced"
      },
      {
        "rate": 4.9,
        "type": "super_reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

What is the VAT registration threshold in Austria?

Since 1 January 2025 the Kleinunternehmer exemption covers annual gross turnover up to EUR 55,000, up from EUR 35,000 net previously. A single overshoot of up to 10 percent within a year keeps the exemption alive until year end.

Why does Austria have a 4.9 percent VAT rate?

It is a cost-of-living measure introduced 1 July 2026 for a defined list of staple foods, and it sits below the EU's usual 5 percent floor for reduced rates because it is legally classed as a super-reduced derogation rate rather than an ordinary reduced rate.

How often do businesses file VAT returns in Austria?

Filing cadence for Austrian VAT is not fixed EU-wide; it is up to the BMF, the same authority that runs the Kleinunternehmer exemption, and it generally expects more frequent returns as a business's turnover rises above that threshold.

How is VAT charged on digital services sold to consumers in Austria?

Digital services like software subscriptions and downloads sold to Austrian consumers are taxed at Austria's 20 percent standard rate, and sellers based elsewhere in the EU can report that VAT through the One Stop Shop (OSS) instead of registering directly in Austria.

Does the reverse charge apply to cross-border B2B services in Austria?

Yes. Under Article 196 of the EU VAT Directive, an Austrian business buying services from elsewhere in the EU self-assesses the VAT at Austria's own 20 percent rate rather than being charged by the seller, so it is worth confirming the seller's own VAT number is valid, much like an Austrian business proves its status with a UID.

VAT number formats

See how Avatcado validates Austria numbers, including the fallback when VIES is down, on the coverage page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

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