The 19% VAT rate in Jungholz and Mittelberg
Jungholz in Tyrol and Mittelberg in Vorarlberg are Austrian territory that can only be reached by road from Germany. Both were customs-exclusion areas long before the EU, and section 10 paragraph 4 of the Austrian VAT Act sets their standard rate at 19% — matching Germany's — so that a shop there is not permanently undercut by one a few hundred metres away. The reduced rates of 10% and 13% still apply there normally; only the standard rate differs.
The same amount in each Austrian band
| Normalsteuersatz | 20.00% | 1/6 | €99.17 | €19.83 | €119.00 |
| Ermäßigt | 13.00% | 13/113 | €105.31 | €13.69 | €119.00 |
| Ermäßigt | 10.00% | 1/11 | €108.18 | €10.82 | €119.00 |
| 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.
Only the standard rate changes. The 10% and 13% reduced rates apply in the enclaves exactly as elsewhere in Austria.
The rate follows the place of supply, so it is about where the transaction happens rather than where the business is registered.
It exists because both places are geographically inside Germany's road network, not because of any special tax status for their residents.
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
Are these places in Germany or Austria?
Austria, unambiguously — they are Austrian municipalities with Austrian administration. What makes them unusual is topography: no Austrian road reaches either of them, so everyday life, shopping and deliveries run through Germany. The tax rate acknowledges the economic reality without changing the political one.
Does the 19% rate apply to a business elsewhere in Austria selling into them?
The rate follows the place of supply rather than the seller's address, so a supply that takes place in Jungholz or Mittelberg carries 19% whoever makes it. For most distance selling the place of supply is decided by other rules entirely, which is why this matters mainly to businesses physically operating there.
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.