Business taxes in Austria: calculator for sole proprietors and companies
Choose a sector, a legal form and a tax system, enter your annual revenue and expenses — the calculator shows every tax and contribution, the total and what you keep.
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Legal forms
Sole trader (Einzelunternehmen) Einzelunternehmen
You run the business as an individual: there is no separate legal entity and you are liable with all your assets. Most activities need a trade licence (Gewerbeberechtigung), which brings membership of the Economic Chamber (WKO) and SVS insurance.
Requirements
Trade licence: notify the trade online in GISA (via the USP or the GISA portal) or at the district authority. A free trade (IT services, trade in goods) needs no proof of qualification; a regulated trade (hairdresser, cosmetics, baker, joiner, management consulting, engineering office) does (§§ 5, 94 GewO).
Chamber and insurance: a trade licence holder is a WKO member (§ 2 WKG) and pays its fees; SVS insurance is compulsory and its start must be reported within one month (§ 18 GSVG; the notice via the trade authority counts).
Bookkeeping: income-expense statement; double-entry books only with turnover above EUR 700,000 (§ 189 UGB). Income tax return by 30 April, electronically by 30 June of the following year (§ 134 BAO).
Cash register: from EUR 15,000 turnover a year, if cash and card sales exceed EUR 7,500, an electronic register with a security device is compulsory (§ 131b BAO); a receipt for every cash or card payment (§ 132a BAO).
Sole proprietorEinzelunternehmen — Einnahmen-Ausgaben-Rechnung
Profit = revenue minus actual expenses and SVS contributions. A 15% basic profit allowance (up to EUR 4,950) is deducted and the rest is taxed at the progressive 0–55% scale.
Conditions
You need a trade licence (Gewerbeberechtigung) for the free IT trade and membership of the Economic Chamber; SVS insurance is compulsory from the first euro, at least about EUR 160.81 a month.
VAT: small-business exemption for turnover up to EUR 55,000 a year (§ 6(1) no. 27 UStG); above that, 20% VAT.
Sole proprietorEinzelunternehmen — Basispauschalierung (§ 17 Abs. 1 EStG)
Instead of actual expenses you deduct 6% of turnover (consulting, teaching, writing; at most EUR 25,200) or 15% (other activities; at most EUR 63,000), plus SVS contributions and, in trade and manufacturing, purchases of goods and raw materials. The rest is as under actual expenses: 15% basic allowance and the 0–55% scale.
Conditions
Prior-year turnover at most EUR 420,000; no bookkeeping obligation. The 6% rate applies to commercial or technical consulting; other IT services may qualify for 15% (up to EUR 63,000).
Worth it only when actual expenses are lower than the flat rate; other costs (rent, equipment) cannot be deducted separately.
Rates from 2026 (§ 17 Abs. 1 EStG): 6% (up to EUR 25,200) — commercial or technical consulting, writing, lecturing, scientific, teaching or educational work; 15% (up to EUR 63,000) — all other activities. Purchases of goods, raw materials and ingredients and production wages stay deductible next to the flat amount; for trade and manufacturing the calculation treats the entered expenses as such purchases.
Calculation assumption: in trade and manufacturing all entered expenses are treated as purchases of goods and raw materials, which are deductible in addition to the flat rate; if some expenses are other costs (rent, advertising, etc.), the tax will be higher. Staff wages and subcontracted work are also deductible in addition to the flat rate but are not included in the calculation for services.
Sole proprietorEinzelunternehmen — Pauschalierung für Kleinunternehmer (§ 17 Abs. 3a EStG)
For small businesses without VAT: expenses are deemed to be 20% of revenue for a service business (at most EUR 11,000) or 45% for trade and manufacturing (at most EUR 24,750); only SVS contributions are deducted on top. Then the 15% basic allowance and the 0–55% scale.
Conditions
Only if the small-business VAT exemption applies: turnover ≤ EUR 55,000 in both the previous and the current year. IT services count as a 'service business' (20%, not 45%).
Rate by sector (§ 17 Abs. 3a Z 4 EStG): a “service business” 20% (up to EUR 11,000), all others, including trade and manufacturing, 45% (up to EUR 24,750). Which industries are service businesses is set by a Finance Ministry regulation (Dienstleistungsbetriebe-Verordnung); for mixed activities the larger share of revenue decides. Purchases of goods are not deducted separately.
Caveat: the list of services taxed at the 20% rate (Dienstleistungsbetriebe-Verordnung, BGBl. II 615/2020) could not be opened; sector rates follow the law and WKO guidance. Some services to individuals (e.g. car repair) may fall under 45%.
Limited company (GmbH) Gesellschaft mit beschränkter Haftung (GmbH)
The company is a separate legal entity: liability is limited to its assets. One person can be the sole shareholder and managing director; such a director of a WKO-member GmbH is insured with SVS.
Requirements
Articles of association as a notarial deed (also possible electronically, § 4 Abs. 3 GmbHG); the company is entered in the commercial register (Firmenbuch).
Share capital at least EUR 10,000, of which at least EUR 5,000 paid in cash (§§ 6, 10 GmbHG).
Double-entry bookkeeping; annual financial statements filed with the commercial register court within 9 months after year end (§ 277 UGB); corporate tax return by 30 June (electronically, § 134 BAO).
The GmbH itself obtains the trade licence for its activity and becomes a WKO member; minimum corporate tax EUR 500 a year, even with a loss (§ 24 Abs. 4 KStG).
CompanyGesellschaft mit beschränkter Haftung (GmbH)
The company pays 23% corporate tax (at least EUR 500 a year). Dividends: 27.5% (KESt) or, on application, the normal progressive scale — the calculation uses the cheaper one. The owner-director without salary is still insured with SVS: contributions are based on the dividends, or on the minimum base if nothing is paid out.
Conditions
Share capital at least EUR 10,000 (§ 6 GmbHG). A shareholder appointed managing director of a GmbH that is a Chamber member is compulsorily insured with SVS (§ 2(1) no. 3 GSVG); dividends count towards the contribution base (up to EUR 97,020 a year).
The EUR 500 minimum corporate tax is due even with a loss; the excess is credited in later years.
The scale is cheaper than 27.5% while dividends stay below about EUR 68,500 a year (company profit ≈ EUR 89,000). The option is chosen in the annual tax return (§ 27a(5) EStG) and only for all capital income taxed at 25% / 27.5% in that year (interest, shares, funds, crypto); the KESt withheld is credited or refunded. Expenses stay non-deductible under the scale too (§ 20(2) EStG); the calculation does not deduct SVS contributions from the dividends.
Software development, IT services, consulting for companies and entrepreneurs.
IT services are a free trade: licence without proof of qualification, WKO membership. Management consulting (Unternehmensberatung) is a regulated trade requiring proof of qualification (§ 94 Z 74 GewO).
Basic flat rate: IT consulting 6% (up to EUR 25,200) as technical consulting; other IT services may fall under 15% (up to EUR 63,000). Small-business flat rate: IT services are a service business, 20% (up to EUR 11,000).
VAT 20%; small-business exemption with turnover up to EUR 55,000 a year (§ 6 Abs. 1 Z 27 UStG).
Other business services draft — data being checked
Marketing, design, translation, engineering, bookkeeping and other professional services to companies.
Basic flat rate: 6% (up to EUR 25,200) for commercial or technical consulting and writing; marketing, design, translation and other services 15% (up to EUR 63,000). The calculation uses 15%.
Management consulting and engineering offices are regulated trades requiring proof of qualification (§ 94 Z 69, 74 GewO); advertising and graphic design are not on the regulated list, so they are free trades (§ 5 Abs. 2 GewO).
Small-business flat rate: service business — 20% (up to EUR 11,000). VAT 20%; exemption up to EUR 55,000 turnover a year.
Services to individuals draft — data being checked
Household services, repairs, beauty, tutoring, photography — for private customers.
Hairdressing, cosmetics, massage, foot care, dry cleaning and car repair are regulated trades: proof of qualification is required (master craftsman or equivalent, § 94 GewO).
Basic flat rate: 15% (up to EUR 63,000), for teaching and tutoring 6% (up to EUR 25,200); the calculation uses 15%. Small-business flat rate: service business — 20% (up to EUR 11,000).
Cash register: from EUR 15,000 turnover a year with over EUR 7,500 cash and card sales — an electronic register with a security device (§ 131b BAO); a receipt for every cash or card payment (§ 132a BAO).
VAT 20%; small-business exemption with turnover up to EUR 55,000 a year (§ 6 Abs. 1 Z 27 UStG).
Trade in goods draft — data being checked
Retail and wholesale, including an online shop (excluding excise goods).
Trade in goods is a free trade (no proof of qualification), except e.g. medical devices, weapons, pyrotechnics (§ 94 GewO); WKO membership.
Basic flat rate: 15% of turnover (up to EUR 63,000) plus purchases of goods — the calculation treats all entered expenses as purchases. Small-business flat rate: 45% (up to EUR 24,750), purchases not deducted separately.
Cash register: from EUR 15,000 turnover a year with over EUR 7,500 cash and card sales — an electronic register with a security device (§ 131b BAO); a receipt for every cash or card payment (§ 132a BAO).
VAT 20%; foods in Annex 1 — 10%, basic foods in Annex 3 — 4.9% from 1 July 2026 (§ 10 UStG); small-business exemption up to EUR 55,000 turnover.
Manufacturing draft — data being checked
Making and selling your own products: food, furniture, clothing, handmade goods.
Bakers, confectioners, butchers, joiners, tailors and other crafts are regulated trades requiring proof of qualification (§ 94 GewO); manufacturing not on the list is a free trade (§ 5 Abs. 2 GewO).
Basic flat rate: 15% (up to EUR 63,000) plus raw materials, supplies and production wages (§ 17 Abs. 1 EStG) — the calculation treats the entered expenses as such purchases. Small-business flat rate: 45% (up to EUR 24,750).
VAT 20%; foods in Annex 1 — 10%, basic foods in Annex 3 — 4.9% from 1 July 2026 (§ 10 UStG); small-business exemption up to EUR 55,000 turnover.
Assumptions
One owner resident in Austria, no employees, no other income, no children, full year; holds the trade licence for the chosen activity (Economic Chamber member), not in the start-up years.
SVS 2026: pension 18.5%, health 6.8%, self-employed provision 1.53% of a base between EUR 551.10 and EUR 8,085 a month; accident insurance EUR 12.95 a month. For a sole trader the base is profit before pension and health contributions. Economic Chamber dues are not included.
Income tax at the 2026 scale; 15% basic profit allowance (up to EUR 4,950) without the investment-linked part; VAT is not included.
GmbH: the owner is the sole shareholder and managing director without salary; profit after tax is either paid out in full as dividends or kept in the company.
Sectors: basic flat rate in trade and manufacturing — the entered expenses are treated as purchases of goods and raw materials (deducted next to the 15%); in services they are not deducted. Small-business flat rate: services 20%, trade and manufacturing 45%.
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