In Austria, Value-Added Tax (VAT) is levied. This is a tax levied on products and services in Austria.

The different VAT rates in Austria are:

Rate Type Goods and services
20% Standard All other goods and services
13% Reduced Delivery of living animals, living plants, firewood etc.; turnover from the activity of an artist; film or circus performances; admission fees for sporting events (Section 10 of the Umsatzsteuergesetz)
10% Reduced Renting for residential purposes; accommodation in furnished living rooms and bedrooms and the ancillary services often associated therewith (including heating); rental (provision for use) of land for camping purposes; transport of persons with the exception of domestic aircraft; rubbish collection; delivery of books, newspapers, magazines and foodstuffs (Section 10 of the Umsatzsteuergesetz)
0% Zero Intra-community and international transport (excluding road and rail); hotel accommodation


Some services and goods are not taxable. The Umsatzsteuergesetz contains a number of tax exemptions (section 6).

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