Austria VAT rates
| Rate | Applies to |
|---|---|
| 20% | Standard rate: most goods and services |
| 13% | Some cultural events, plants, domestic flights |
| 10% | Food, books, accommodation, restaurants |
| 4.9% | Basic foods (from 1 July 2026) |
Adding Austria VAT
€100.00 before VAT is €120.00 including 20% VAT. To take 20% VAT out of a price, divide it by 1.20. The VAT fraction is 1/6.
That is the same as the UK standard rate of 20%.
Selling to Austria from the UK
Goods you export from Great Britain to a business in Austria are zero rated for UK VAT. Your customer pays 20% import VAT when the goods arrive, unless you agree to sell delivered duty paid. For goods sent to consumers in parcels worth up to €150, you can collect Austria VAT at the checkout through the EU's Import One Stop Shop (IOSS), and since 1 July 2026 a flat €3 customs duty applies per item.
Services you sell to Austria businesses are usually outside the scope of UK VAT, and your customer accounts for 20% VAT under the reverse charge. Digital services sold to consumers in Austria carry Austria VAT from the first euro, normally declared through the non-Union OSS. The EU VAT guide for UK businesses covers each case.
Reduced rate categories are a summary. Confirm the rate for a specific product in the European Commission's Taxes in Europe Database.