Austrian VAT (USt.) Guide & Calculator
Calculate Austrian VAT with our dedicated calculator. In Austria, VAT is known as Umsatzsteuer (USt.). This tool allows you to accurately determine gross or net prices for all current Austrian VAT rates.
Current VAT Rates in Austria
Austria applies three different VAT rates:
- Standard Rate (20%): This is the default rate and applies to the majority of goods and services.
- Reduced Rate (13%): This intermediate rate applies to a specific set of goods and services, including cinema tickets, live plants, animal feed, and admissions to sporting events.
- Second Reduced Rate (10%): The lowest rate is applied to essential goods and services such as basic foodstuffs, water, medicines, books, newspapers, and public transport.
History of VAT in Austria
Austria implemented its VAT system on January 1, 1973. The initial standard rate was 16%. The rate has been adjusted several times over the decades, with the most significant long-term change being the increase to 20% in 1984, which has remained the standard rate since.
| Period | Standard Rate | Reduced Rate |
|---|---|---|
| From 01/01/1984 | 20% | 10% |
| From 01/01/1978 | 18% | 8% |
| From 01/01/1976 | 18% | 8% |
| From 01/01/1973 | 16% | 8% |