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 |