Tax Deadlines Austria 2026 – what Viennese entrepreneurs need to know

The 2025 Tax Amendment Act (Abgabenänderungsgesetz 2025, AbgÄG 2025) has brought a number of changes – so it is worth taking a closer look at the deadlines and levies for Viennese businesses with employees. Only those who know the key tax dates for 2026 and act in time can avoid reminders and late-payment penalties (Säumniszuschläge).

For most entrepreneurs, the advance VAT return (Umsatzsteuervoranmeldung, UVA) is the most regular obligation in the tax year. It is due by the 15th of the second following month in each case. So anyone reporting January's turnover has until 15 March. Businesses whose total turnover in the previous year did not exceed 100,000 euros may file quarterly. The due dates are then 15 February, 15 May, 15 August and 15 November. The annual VAT return must be filed electronically by the end of June of the following year, provided you do not have a tax representative.

For the income tax return, 30 April generally applies as the filing deadline. Those who file electronically via FinanzOnline have until 30 June. The same applies to corporate income tax (Körperschaftsteuer, KöSt). Anyone represented by a tax advisor usually benefits from an automatic extension through the tax advisors' so-called quota plan (Quotenplan) – another good reason to place your accounting and tax return in professional hands.

New from 2026: the income tax bracket thresholds have been raised by 1.73 percent – a consequence of abolishing bracket creep (cold progression). Income up to 13,539 euros remains tax-free. Corporate income tax (KöSt) still amounts to 23 percent of taxable income. The minimum corporate income tax for GmbHs and FlexKap is 500 euros per year (125 euros per quarter).

Special rules apply to Viennese businesses with employees: they must pay a municipal tax (Kommunalsteuer) of three percent of the monthly gross payroll to the City of Vienna's MA 6 department by the 15th of the following month. The annual return must be filed via FinanzOnline by 31 March of the following year (municipality code 90101 for Vienna).

In addition, there is the employer levy (Dienstgeberabgabe), colloquially also known as the „U-Bahn tax“ (underground tax), because the City of Vienna uses the levy to finance underground construction. It amounts to 2 euros per employment relationship and per started week, is likewise payable monthly by the 15th of the following month and must be declared by 31 March of the following year. Both levies are paid to the City of Vienna and not to the tax office.

Besides the filing obligations, the quarterly advance payments on income tax and corporate income tax must also be taken into account. These are set by the tax office and are due on 15 February, 15 May, 15 August and 15 November respectively. Those who know their previous year's figures and expect major changes in the current year can apply for an adjustment of the advance payments and thus avoid liquidity bottlenecks.

The abundance of deadlines and the changes introduced by the 2025 Tax Amendment Act make one thing clear: tax diligence pays off, but requires a certain amount of know-how. And that is what we have. The experts at Treuhand-Union support Viennese entrepreneurs throughout the entire tax year: from ongoing accounting and payroll to the timely filing of all returns. With 25 offices across Austria and a dedicated contact who knows your company, no deadline falls by the wayside.