Austria (AT) Data

A special rate of 19% applies in Jungholz and Mittelberg.

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 20%
Reduced 1 10%

13%

On food, On milk and chocolate,
Wine from farm production carried out by the producing farmer
Parking 12% Parking rate of 12% applicable to:Wine from farm production carried out by the producing farmer

10% on food, 10% on milk and chocolate, 20% on coffee, tea and other alcoholic or not alcoholic beverages

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/01/1973 8 16
01/01/1976 8 18
01/01/1978 8 18 30 30
01/01/1981 13 | 8 18 30 30
01/01/1984 10 20 32 32
01/01/1992 10 20
01/01/1995 10 20 12
01/01/2016 10 | 13 20 13

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 10
2 Water supplies 10
3 Pharmaceutical products 10
4 Medical equipment for disabled persons

Children’s car seat

20

20

5 Transport of passengers

(+see n° VI)

10

13

 

Domestic transport of passengers by aircrafts

6 Books

Books on other physical means of support

Newspapers

Periodicals

10

20

10

10

7 Admission to cultural services (shows, cinema, theatre)

Admission to amusement parks

Ex

13

13

 

as from 1.5.2016

as from 1.5.2016

8 Pay TV/ cable TV

TV licence

10

10

9 Writers, composers, etc. 20

13

 

The turnover from working as an artist

10 Social housing 20
10a Renovation and repairing of private dwellings 20
10b Window cleaning and cleaning in private households 20
11 Agricultural inputs 10

13

 

Breeding and keeping of certain animals (cattle, pigs, sheep, goats, poultry, etc.) and growing plants as services which directly serve the animal breeding or the artificial insemination of the animals above

12 Hotel accommodation 13 as from 1.5.2016
12a Restaurant and catering services 10
13 Admission to

Sporting events

13
14 Use of

Sporting facilities

20

Ex

15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec 10

Ex

Hospital and nursing homes; retirement, blind and sick homes and those institutions that have a license as sanatoria or medical facilities according to the applicable legislation on natural healing spa and health resorts, provided that services directly related to the health or spa treatment, or directly involved in the care of foster children are concerned, and the revenues do not fall under § 6 Art. 1 no. 18 or 25
16 Supplies by undertakers and cremation services 20
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec 20
18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 10
19 Minor repairing (including mending and alteration) of:

Bicycles

Shoes and leather goods

Clothing and household linen

 

 

20

20

20

20 Domestic care services (**) 20
21 Hairdressing 20