Austrian USt at 20% on a net price
Multiply the netto by 0.2 for the tax, or by 1.2 for the brutto. 100 netto becomes 120 brutto, of which 20 is Umsatzsteuer. Coming back is a division by 1.2, not a 20% subtraction — or equivalently one sixth of the brutto, which is the tidiest VAT fraction any European rate produces. Austria has used 20% as its Normalsteuersatz since 1984.
The same amount in each Austrian band
| Normalsteuersatz | 20.00% | 1/6 | €100.00 | €20.00 | €120.00 |
| Ermäßigt | 13.00% | 13/113 | €100.00 | €13.00 | €113.00 |
| Ermäßigt | 10.00% | 1/11 | €100.00 | €10.00 | €110.00 |
| Jungholz and Mittelberg | 19.00% | 19/119 | €100.00 | €19.00 | €119.00 |
An estimate, not legal advice. Rules vary by jurisdiction and change over time. Check the current position with a qualified professional before relying on it.
One sixth of the brutto is the tax at 20%, exactly. It is the only Austrian band with a tidy fraction.
Austria has two reduced rates rather than one, so 'the reduced rate' is ambiguous here in a way it is not in Germany.
13% is the newer of the two, introduced in 2016 for things like domestic flights, cultural admissions and live animals.
How it works
The 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.
What it assumes
- 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.
Common questions
Why is one sixth the only Austrian fraction worth memorising?
Because it is the only one that reduces to anything small. 20% gives 20/120, or exactly one sixth, so the tax in a brutto price can be worked out on a receipt. 10% gives 1/11, still manageable. The other two reduce to nothing at all — 13/113 and 19/119 — because 113 is prime and 119 shares no factor with 19. A fraction is a shortcut only when the denominator is small.
Is Austrian USt the same thing as German USt?
The same tax under the same EU directive and 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. An Austrian invoice and a German one look alike and are not interchangeable, which is the usual source of error for businesses operating across that border.
Sources
Method written and checked by Tessalor on Jul 31, 2026.
The full method, worked example and every assumption behind this figure are on Austrian VAT Calculator.