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Tax system

Austria's individual income tax rates for 2009 are progressive 0%-50%,  its corporate tax rate is 25% and capital gains on companies are also taxed at 25%.

Dividend income and capital gains from foreign companies are tax exempt under the participation exemption rules. Individuals have reduced rates for 50% of the individual's average tax rate, up to a limit of 25%.

The standard V.A.T. rate in Austria is 20%. There is a reduced V.A.T. rate of 10%. The reduced VAT rate applies to tourism services, food and agriculture.

The Austrian tax year is the calendar year.

For more information on Austrian taxes, please click here.


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