# Austrian VAT Calculator

> Add or remove Austrian Umsatzsteuer at 20%, 13% or 10% — and at the 19% rate that applies in Jungholz and Mittelberg alone, two villages no Austrian road reaches. Austria is the only country here with two reduced rates.

Use it: https://tessalor.com/en/country/austrian-vat

This tool runs entirely in the browser. Nothing entered into it is uploaded.

## Formula

```
Adding USt to a netto price:
  ust    = round(netto x rate / 100)
  brutto = netto + ust

Removing USt from a brutto price:
  ust   = round(brutto x rate / (100 + rate))
  netto = brutto - ust

Austrian bands and their VAT fractions:
  Normalsteuersatz   20%     1/6
  ermäßigt           13%   13/113   does not reduce
  ermäßigt           10%    1/11
  Jungholz and
  Mittelberg         19%   19/119   does not reduce

round = to the nearest cent, half up. No round-down
        option: that concession is British.

Only the USt is rounded. The third figure is derived
from the other two, so netto + ust = brutto to the cent.
```

## Assumptions

- The four bands are section 10 of the Umsatzsteuergesetz 1994. Which band a supply falls in is a published list, and Austria having two reduced rates means "the reduced rate" is ambiguous here in a way it is not in Germany.
- The 19% band applies to supplies made in Jungholz and Mittelberg and nowhere else. It follows the place of supply rather than where a business is registered.
- Rounding is half up to the cent with no option. The round-down concession belongs to HMRC, and there is nothing Austrian to cite for an equivalent.
- Historic rates are not held. A temporary 5% rate applied to food, culture and hospitality through 2020 and 2021, and that goes in the "Another rate" field, which starts there.
- Figures are in euros because Austrian VAT is denominated in euros. Nothing is converted and no exchange rate is applied anywhere.

## Inputs

| Name | Label | Type | Default | Range |
| --- | --- | --- | --- | --- |
| `amount` | Amount | currency | 100 | 0 to 1000000000 |
| `direction` | What to do with it | select | add |  |
| `band` | Rate band | select | standard |  |
| `rate` | Another rate | percent | 5 | 0 to 100 |

## Outputs

- `vatAmount` — USt (currency), primary
- `netAmount` — Netto (currency)
- `grossAmount` — Brutto (currency)
- `rateApplied` — Rate applied (percent)
- `fraction` — VAT fraction (text)

## Questions

### What are the Austrian VAT rates?

Four, which is one more than most people expect. The Normalsteuersatz is 20%. There are two reduced rates — 10% for food, books, rent, transport and accommodation, and 13% for domestic flights, cultural and sporting admissions, live animals, plants and wine sold direct from the producer. And 19% applies in Jungholz and Mittelberg, two municipalities reachable only through Germany.

### Why do Jungholz and Mittelberg have a different rate?

Because no Austrian road reaches either of them — both are entered from Germany, and both were customs-exclusion areas long before the EU existed. Section 10 paragraph 4 of the VAT Act sets their standard rate at 19% to match Germany's, so a shop there is not permanently undercut by one a few hundred metres over the border. The reduced rates apply there unchanged.

### What is the difference between the 10% and 13% bands?

10% is the older and broader one: food, books, newspapers, medicines, residential rent, passenger transport and hotel accommodation. 13% arrived in 2016 and covers domestic flights, cultural and sporting admissions, live animals, plants, firewood, and wine sold direct from the producer. Both are published lists rather than principles, so the distinction has to be looked up rather than reasoned out.

### Is Austrian USt the same as German USt?

The same tax under the same EU directive with the same everyday name, at different rates. Austria charges 20% standard where Germany charges 19%, and Austria has two reduced rates where Germany has one. The invoices look alike and are not interchangeable, which is the usual source of error for businesses working across that border.

### Which Austrian fraction is usable on paper?

Only the standard one. 20% gives exactly one sixth, so the tax in a brutto price is a sixth of it. 10% gives 1/11, which is still manageable. 13% gives 13/113 and 19% gives 19/119, neither of which reduces at all — 113 and 119 share no factor with their numerators.

## Sources

- [Umsatzsteuergesetz 1994, § 10 — Steuersätze](https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004873) — Bundeskanzleramt, Rechtsinformationssystem des Bundes, applies to 2026. Retrieved 2026-07-31.
- [VAT rates applied in the Member States](https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/vat-rates_en) — European Commission, Directorate-General for Taxation and Customs Union, applies to 2026. Retrieved 2026-07-31.
- [Council Directive 2006/112/EC on the common system of value added tax](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112) — Council of the European Union, via EUR-Lex. Retrieved 2026-07-31.

## Variants

- [Why do Jungholz and Mittelberg have a 19% VAT rate?](https://tessalor.com/en/country/austrian-vat/why-jungholz-and-mittelberg-are-19-percent)
- [How much is 20% Austrian VAT on a net price?](https://tessalor.com/en/country/austrian-vat/add-20-percent-to-a-net-price)

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Estimate, not advice. See https://tessalor.com/en/disclaimer.
Machine-readable catalogue: https://tessalor.com/api/tools.json