Corporate income tax (CIT) - statutory and targeted small business in Austria
Austria: Corporate income tax (CIT) - statutory and targeted small business was 23 Percentage of taxable income in 2026. ▼ Falling
Latest (2026)
23 Percentage of taxable income
Change on year
unchanged
World rank
67th
of 128 countries
All-time high
34 Percentage of taxable income
in 2000
All-time low
23 Percentage of taxable income
in 2024
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Austria, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2026, corporate income tax (cit) - statutory and targeted small business in Austria stood at 23 Percentage of taxable income. That is the lowest value across all 27 years on record.
Compared with earlier readings it is down 8.0% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Austria peaked at 34 Percentage of taxable income in 2000 and was at its lowest, 23 Percentage of taxable income, in 2024.
Austria ranks 67th of 128 countries on this measure, in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Austria, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 34 Percentage of taxable income | — |
| 2001 | 34 Percentage of taxable income | +0.0% |
| 2002 | 34 Percentage of taxable income | +0.0% |
| 2003 | 34 Percentage of taxable income | +0.0% |
| 2004 | 34 Percentage of taxable income | +0.0% |
| 2005 | 25 Percentage of taxable income | -26.5% |
| 2006 | 25 Percentage of taxable income | +0.0% |
| 2007 | 25 Percentage of taxable income | +0.0% |
| 2008 | 25 Percentage of taxable income | +0.0% |
| 2009 | 25 Percentage of taxable income | +0.0% |
| 2010 | 25 Percentage of taxable income | +0.0% |
| 2011 | 25 Percentage of taxable income | +0.0% |
| 2012 | 25 Percentage of taxable income | +0.0% |
| 2013 | 25 Percentage of taxable income | +0.0% |
| 2014 | 25 Percentage of taxable income | +0.0% |
| 2015 | 25 Percentage of taxable income | +0.0% |
| 2016 | 25 Percentage of taxable income | +0.0% |
| 2017 | 25 Percentage of taxable income | +0.0% |
| 2018 | 25 Percentage of taxable income | +0.0% |
| 2019 | 25 Percentage of taxable income | +0.0% |
| 2020 | 25 Percentage of taxable income | +0.0% |
| 2021 | 25 Percentage of taxable income | +0.0% |
| 2022 | 25 Percentage of taxable income | +0.0% |
| 2023 | 24 Percentage of taxable income | -4.0% |
| 2024 | 23 Percentage of taxable income | -4.2% |
| 2025 | 23 Percentage of taxable income | +0.0% |
| 2026 | 23 Percentage of taxable income | +0.0% |
Austria compared with similar countries
- Austria's 23 Percentage of taxable income is above the median for high income countries, which is 21.5 Percentage of taxable income, 1.1× the median. (60 countries reporting)
- Austria's 23 Percentage of taxable income is above the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 1.2× the median. (40 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 29.5 Percentage of taxable income | 25 Percentage of taxable income | 34 Percentage of taxable income | 10 |
| 2010s | 25 Percentage of taxable income | 25 Percentage of taxable income | 25 Percentage of taxable income | 10 |
| 2020s | 24 Percentage of taxable income | 23 Percentage of taxable income | 25 Percentage of taxable income | 7 |
Countries ranked near Austria
- 65 Malaysia 24 Percentage of taxable income compare
- 66 Luxembourg 23.87 Percentage of taxable income compare
- 67 Israel 23 Percentage of taxable income compare
- 69 Egypt 22.5 Percentage of taxable income compare
- 70 Denmark 22 Percentage of taxable income compare
- 70 Indonesia 22 Percentage of taxable income compare
- 70 Greece 22 Percentage of taxable income compare
- 70 Norway 22 Percentage of taxable income compare
- 70 Aruba 22 Percentage of taxable income compare
- 70 Botswana 22 Percentage of taxable income compare
More economy & growth data for Austria
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 0.801 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 0.9157 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps -6.07 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit -0.0105 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita -658.85 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled -11.68 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual -185.54 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit -0.0202 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita -1,269 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 50.93 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Austria?
- Corporate income tax (cit) - statutory and targeted small business in Austria was 23 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Austria?
- The highest recorded value was 34 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Austria?
- The lowest recorded value was 23 Percentage of taxable income in 2024.
- How does Austria rank for corporate income tax (cit) - statutory and targeted small business?
- Austria ranks 67th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Austria?
- Over the last ten years it is down 8.0%. The long-run trend across the full record is falling.
- Where does this Austria data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.