Corporate Tax Comparison

Austria vs United States

Compare Austria and United States corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Austria: 2/14/2024 · United States: 2/14/2024 · Time of Update — Austria: 9/23/2026 · United States: 9/21/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Austria

United States

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Austria: 2/14/2024 · United States: 2/14/2024 · Time of Update — Austria: 9/23/2026 · United States: 9/21/2026

Corporate Income Tax (CIT)

Austria

United States

General CIT Rate:

23 (since 2024; 25% up to 2022, 24% in 2023)

General CIT Rate:

Federal corporate income tax: 21%. State corporate income tax varies by state, and some states do not impose one.

CIT Return Due Date:

Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.

CIT Return Due Date:

April 15 for calendar-year corporations (15th day of the 4th month after the tax year-end); a 6-month filing extension to October 15 is available. State income tax returns usually follow the federal due date, with a few exceptions.

CIT Payment Due Date:

The final settlement should take place after the annual assessment (payment should be due one month after the assessment).

CIT Payment Due Date:

Tax must be fully paid by the original due date of the return (April 15 for calendar-year corporations); the final estimated instalment is due on the 15th day of the 12th month of the tax year.

CIT Estimated Payment Due Date:

Installment payments by quarter.

CIT Estimated Payment Due Date:

Four equal instalments of estimated tax, due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year (April 15, June 15, September 15 and December 15 for calendar-year corporations).

Withholding Tax (WHT)

Austria

United States

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 23/ 0 or 23/ 0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

23/0/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Value-Added Tax (VAT)

Austria

United States

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Austria

United States

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraints.

General Capital Gain Tax Rate:

21% (aligned with the federal CIT rate for corporations)

Effective Tax Rate (ETR)

Austria

United States

Composite Effective Average Tax Rate:

22.91%

Composite Effective Average Tax Rate:

22.69

Composite Effective Marginal Tax Rate:

21.96%

Composite Effective Marginal Tax Rate:

7.03

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