Einfuhrumsatzsteuersätze: Österreich
Österreich: Der Mehrwertsteuer-Normalsatz beträgt 20 %; ermäßigte Sätze: 19 %, 13 %, 10 %, 4,9 %, 0 %. Die Tabelle unten führt jeden Satz mit den Warenkategorien und KN-Codes auf, die ihm in der Datenbank „Taxes in Europe“ zugeordnet sind.
Sätze nach Kategorie
| Satz | Kategorie | KN-Codes |
|---|---|---|
| 0 % steuerbefreit | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs From August 1, 2024, donations for charitable purposes of food listed in Annex 1 to Sec. 10 of the Austrian VAT Act 1994, concerning CN Codes please see above | |
| 0 % steuerbefreit | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection From January 1, 2026, the supply of chemical, hormonal and mechanical contraceptives and of all kinds of feminine hygiene products are zero tax rated. Please notice that until December 31, 2025, all kinds of feminine hygiene products were subject to a reduced tax rate of 10% and the standard tax rate of 20% was applied to contraceptives. | 05119939 30 39 39249000 40 40149000 961900 |
| 0 % steuerbefreit | Supply and installation of solar panels on and adjacent to private dwellings, housing and public and other buildings used for activities in the public interest From January 1, 2024, to March 30, 2025, the supply, the intra-community acquisition, the import and the installation of photovoltaic modules were zero tax rated (https://www.bmf.gv.at/themen/steuern/fuer-unternehmen/umsatzsteuer/informationen). | 8541 |
| 0 % steuerbefreit | Transport of passengers and their accompanying luggage The Austrian section of the journey in cross-border rail passenger transport is zero tax rated. | |
| 4,9 % stark ermäßigter Satz | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs From July 1, 2026, the tax rate of 4.9% applies to the foodstuffs listed in Annex 3 to Sec. 10 of the Austrian VAT Act 1994. Please note, among other things, that the reduced tax rate of 10% continues to apply to CN subheadings 0703 1011, 0709 5400, 0709 5500, and 0709 5600. | 040110 040120 040510 04072100 07019050 07019090 0703 0704 0705 0706 070700 0708 … |
| 10 % ermäßigter Satz | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites | |
| 10 % ermäßigter Satz | Reception of radio and television broadcasting services | |
| 10 % ermäßigter Satz | Minor repairs of clothing and household linen (including mending and alteration) | |
| 10 % ermäßigter Satz | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Annex 1 to Sec. 10 of the Austrian VAT Act 1994 contains a list of goods falling under the reduced rate of 10% such as meal, fish, cereals, edible vegetable oils and so on (https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004873&Artikel=&Paragraf=&Anlage=1&Uebergangsrecht=). | 01064100 02 03 04 05119939 0701 0711 0712 0713 0714 0801 0802 … |
| 10 % ermäßigter Satz | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. | 4901 4902 49030000 49040000 4905 |
| 10 % ermäßigter Satz | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. | |
| 10 % ermäßigter Satz | Newspapers | 4902 |
| 10 % ermäßigter Satz | Periodicals | 4902 |
| 10 % ermäßigter Satz | Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages | |
| 10 % ermäßigter Satz | Minor repairs of shoes and leather goods | |
| 10 % ermäßigter Satz | Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work if not exempted (for information about the type of organisations falling under the exemption please see Sec. 6 of the Austrian VAT Act 1994) | |
| 10 % ermäßigter Satz | Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13 | |
| 10 % ermäßigter Satz | Supply of water | 22019000 |
| 13 % ermäßigter Satz | Goods, other than works of art or collector’s items, which are more than 100 years old (CN code 9706 00 00) Import only | 97060000 |
| 13 % ermäßigter Satz | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings Annex 2 to Sec. 10 of the Austrian VAT Act 1994 contains a list of goods falling under the reduced rate of 13% such as life-stock, living plants (https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004873&FassungVom=2016-01-01&Artikel=&Paragraf=&Anlage=2&Uebergangsrecht=). For legal certainty please see the Austrian VAT Act 1994 (https://www.ris.bka.gv.at). | 01012910 01013000 01019000 0102 0103 0104 0105 0601 0602 0603 060420 1209 … |
| 13 % ermäßigter Satz | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities if not exempted: theaters, concerts, museums, zoos or botanical gardens | |
| 13 % ermäßigter Satz | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Annex 2 to Sec. 10 of the Austrian VAT Act 1994 contains a list of goods falling under the reduced rate of 13% such as life-stock, living plants (https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004873&FassungVom=2016-01-01&Artikel=&Paragraf=&Anlage=2&Uebergangsrecht=). | 0101 01012910 01013000 01019000 0102 0103 0104 0105 0601 0602 0603 060420 … |
| 13 % ermäßigter Satz | Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00) | 97020000 |
| 13 % ermäßigter Satz | Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701) | 9701 |
| 13 % ermäßigter Satz | Original sculptures and statuary, in any material, provided that they are executed entirely by the artists | 97030000 |
| 13 % ermäßigter Satz | Admission to sporting events | |
| 13 % ermäßigter Satz | Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each | 58050000 6304 |
| 13 % ermäßigter Satz | Transport of passengers and their accompanying luggage domestic transport of passengers by aircrafts | |
| 13 % ermäßigter Satz | Supply of services by writers, composers and performing artists, or of the royalties due to them | |
| 13 % ermäßigter Satz | Importation of collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest (CN code 9705 00 00) Import only | 97040000 97050000 |
| 19 % ermäßigter Satz | Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive) Jungholz, Mittelberg | |
| 20 % |
TEDB · 8. November 2026