{"id":13256,"date":"2026-09-11T22:27:38","date_gmt":"2026-09-11T20:27:38","guid":{"rendered":"https:\/\/consultoriaehero.com\/?p=13256"},"modified":"2026-09-11T23:13:31","modified_gmt":"2026-09-11T21:13:31","slug":"vat-in-austria","status":"publish","type":"post","link":"https:\/\/consultoriaehero.com\/en\/vat-in-austria\/","title":{"rendered":"VAT in Austria in 2026"},"content":{"rendered":"

In Austria, VAT is called Umsatzsteuer<\/em> \u2014or Mehrwertsteuer<\/em> in everyday language\u2014 and has a standard rate of 20 %<\/strong>. Below that there are three reduced rates: 13 %<\/strong>, 10 %<\/strong> and, from 1 July 2026, 4.9 %<\/strong> for certain basic foodstuffs. In addition, there is a 19 %<\/strong> rate that only applies to businesses in Jungholz and Mittelberg. These are set by \u00a7 10 of the Umsatzsteuergesetz 1994<\/em>.<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n
Rate<\/th>\nPercentage<\/th>\nApplies to<\/th>\n<\/tr>\n<\/thead>\n
Standard (Normalsteuersatz)<\/span><\/td>\n20 %<\/strong><\/td>\nDefault regime for goods and services: everything not included in the reduced-rate lists<\/td>\n<\/tr>\n
Reduced (erm\u00e4\u00dfigter Steuersatz)<\/span><\/td>\n13 %<\/strong><\/td>\nLive plants and animals, firewood, certain works of art, and admission to sports events, theatres, concerts and museums<\/td>\n<\/tr>\n
Reduced (erm\u00e4\u00dfigter Steuersatz)<\/span><\/td>\n10 %<\/strong><\/td>\nFood in general (except what moves to 4.9 %), books, newspapers and magazines, food served in restaurants, accommodation and residential rentals<\/td>\n<\/tr>\n
Super-reduced (erm\u00e4\u00dfigter Steuersatz)<\/span><\/td>\n4.9 %<\/strong><\/td>\nFrom 1 July 2026: milk, yoghurt, butter, eggs, vegetables, pome and stone fruit, rice, wheat flour, pasta, bread and salt (Annex 3 of the law)<\/td>\n<\/tr>\n
Zero (echte Steuerbefreiung)<\/span><\/td>\n0 %<\/strong><\/td>\nFrom 1 January 2026: sanitary pads, tampons, menstrual cups and period underwear, panty liners and contraceptives<\/td>\n<\/tr>\n
Territorial (Jungholz und Mittelberg)<\/span><\/td>\n19 %<\/strong><\/td>\nReplaces 20 % only for sales by businesses established in those two municipalities; if you sell from Spain, you apply 20 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Rates verified on 11 September 2026 against the \u201cSteuers\u00e4tze und Steuerbefreiungen der Umsatzsteuer\u201d fact sheet on the Austrian government business portal (USP), under the Ministry of Finance (usp.gv.at<\/a>).<\/em><\/p>\n

What changes in 2026: the 4.9 % rate for basic groceries<\/h2>\n

From 1 July 2026<\/strong>, Austria applies 4.9 %<\/strong> to twelve food groups in the new Annex 3 to the law: milk, yoghurt, butter, eggs, vegetables, pome and stone fruit, rice, wheat flour, pasta, bread and salt. Until 30 June they were taxed at 10 %. The tariff heading (CN) matters, not the commercial name.<\/p>\n

The catch for a shop: the 4.9 % rate only applies if what you supply is exclusively<\/strong> a product from the list. A cocoa milkshake goes at 10 %, even if plain milk goes at 4.9 %. In a bundle, however, each item keeps its own rate: if you put rice and olive oil in the same box, you split the price between 4.9 % and 10 %.<\/p>\n

Two more details. The 19 % rate in Jungholz and Mittelberg is only for businesses established there: if you sell from Spain, you do not apply it. And from 1 October 2026 there is a \u20ac2 per parcel tax, which is not VAT and is only paid by those who exceeded \u20ac100 million in distance sales in Austria in the previous financial year. If you sell through a marketplace, those sales are attributed to it.<\/p>\n

Which VAT you charge customers in Austria if you sell from another EU country<\/h2>\n

<\/p>\n

This is the part no rate table covers, and usually the real question. The rate you charge does not depend only on the destination: it depends on how much you sell to consumers in other EU countries.<\/p>\n