🇦🇹EU Tax Calendar

Austria Tax Calendar 2026–2027

Every Bundesministerium für Finanzen (BMF) tax deadline explained in plain English — VAT, corporate tax, personal income tax, social security, and more. Covers key filing and payment dates required by the EU VAT Directive and national tax laws.

Next Austria deadline

Nov 2, 2026 · in 8 days

EC Sales List (Zusammenfassende Meldung, U13) — September 2026

Businesses that made intra-Community supplies of goods or cross-border B2B services in September 2026 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

Add these dates to your calendar (.ics)
GermanEuro (EUR)January 1 – December 31

January2026

Jan15

VAT advance return and payment (UVA, U30) — November 2025

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for November 2025 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file only on 15 February, May, August and November.

U30VAT
Jan15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — December 2025

Employers pay the wage tax withheld from December 2025 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Jan15

Social security report and contributions (mBGM) — December 2025

Employers submit the monthly contribution basis report (mBGM) for December 2025 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security

February2026

Feb2

EC Sales List (Zusammenfassende Meldung, U13) — December 2025

⚠️ Holiday impact

Businesses that made intra-Community supplies of goods or cross-border B2B services in December 2025 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List
Feb16

VAT advance return and payment (UVA, U30) — December 2025 / Q4 2025

⚠️ Holiday impact

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for December 2025 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file and pay for Q4 2025 on the same day.

U30VAT
Feb16

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — January 2026

⚠️ Holiday impact

Employers pay the wage tax withheld from January 2026 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Feb16

Social security report and contributions (mBGM) — January 2026

⚠️ Holiday impact

Employers submit the monthly contribution basis report (mBGM) for January 2026 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
Feb16

Corporate income tax prepayment (KöSt-Vorauszahlung) — Q1 2026

⚠️ Holiday impact

Companies pay a quarter of the corporate income tax prepayment set in their latest prepayment notice (at least the quarterly minimum corporate tax) for 2026.

Prepayments
Feb16

Income tax prepayment (ESt-Vorauszahlung) — Q1 2026

⚠️ Holiday impact

Self-employed people and others with an income tax prepayment notice pay a quarter of the prepayment set for 2026.

Prepayments

March2026

Mar2

EC Sales List (Zusammenfassende Meldung, U13) — January 2026

⚠️ Holiday impact

Businesses that made intra-Community supplies of goods or cross-border B2B services in January 2026 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List
Mar2

Annual payslips (Lohnzettel L16) for 2025 — electronic transmission

⚠️ Holiday impact

Employers transmit the annual payslip (L16) for each employee for 2025 to the tax office electronically by the end of February (§ 84 EStG); the paper deadline was the end of January.

L16Payroll & Social Security
Mar16

VAT advance return and payment (UVA, U30) — January 2026

⚠️ Holiday impact

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for January 2026 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file only on 15 February, May, August and November.

U30VAT
Mar16

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — February 2026

⚠️ Holiday impact

Employers pay the wage tax withheld from February 2026 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Mar16

Social security report and contributions (mBGM) — February 2026

⚠️ Holiday impact

Employers submit the monthly contribution basis report (mBGM) for February 2026 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
Mar31

EC Sales List (Zusammenfassende Meldung, U13) — February 2026

Businesses that made intra-Community supplies of goods or cross-border B2B services in February 2026 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List
Mar31

Annual municipal tax return (Kommunalsteuererklärung) for 2025

Employers file the annual municipal tax return for 2025 electronically via FinanzOnline, showing the payroll base per municipality (§ 11(4) KommStG).

Payroll & Social Security

April2026

Apr15

VAT advance return and payment (UVA, U30) — February 2026

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for February 2026 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file only on 15 February, May, August and November.

U30VAT
Apr15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — March 2026

Employers pay the wage tax withheld from March 2026 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Apr15

Social security report and contributions (mBGM) — March 2026

Employers submit the monthly contribution basis report (mBGM) for March 2026 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
Apr30

EC Sales List (Zusammenfassende Meldung, U13) — March 2026

Businesses that made intra-Community supplies of goods or cross-border B2B services in March 2026 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List
Apr30

Annual VAT return (U1) for 2025 — paper filing

Deadline for the 2025 annual VAT return where it is filed on paper (only if electronic filing is unreasonable); electronic filers have until 30 June. No payment falls due on this date — any balance is payable one month after the assessment notice.

U1VAT
Apr30

Income tax return (E1) for 2025 — paper filing

Paper deadline for the 2025 income tax return of self-employed people, landlords and others obliged to file; filing through FinanzOnline extends it to 30 June. Returns prepared by a tax adviser may be filed later under the adviser quota.

E1Personal Income Tax
Apr30

Corporate income tax return (K1) for 2025 — paper filing

Paper deadline for the 2025 corporate income tax return; in practice companies file through FinanzOnline by 30 June, and companies represented by a tax adviser may file later under the adviser quota.

K1Corporate Tax

May2026

May15

VAT advance return and payment (UVA, U30) — March 2026 / Q1 2026

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for March 2026 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file and pay for Q1 2026 on the same day.

U30VAT
May15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — April 2026

Employers pay the wage tax withheld from April 2026 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
May15

Social security report and contributions (mBGM) — April 2026

Employers submit the monthly contribution basis report (mBGM) for April 2026 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
May15

Corporate income tax prepayment (KöSt-Vorauszahlung) — Q2 2026

Companies pay a quarter of the corporate income tax prepayment set in their latest prepayment notice (at least the quarterly minimum corporate tax) for 2026.

Prepayments
May15

Income tax prepayment (ESt-Vorauszahlung) — Q2 2026

Self-employed people and others with an income tax prepayment notice pay a quarter of the prepayment set for 2026.

Prepayments

June2026

Jun1

EC Sales List (Zusammenfassende Meldung, U13) — April 2026

⚠️ Holiday impact

Businesses that made intra-Community supplies of goods or cross-border B2B services in April 2026 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List
Jun15

VAT advance return and payment (UVA, U30) — April 2026

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for April 2026 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file only on 15 February, May, August and November.

U30VAT
Jun15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — May 2026

Employers pay the wage tax withheld from May 2026 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Jun15

Social security report and contributions (mBGM) — May 2026

Employers submit the monthly contribution basis report (mBGM) for May 2026 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
Jun30

EC Sales List (Zusammenfassende Meldung, U13) — May 2026

Businesses that made intra-Community supplies of goods or cross-border B2B services in May 2026 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List
Jun30

Annual VAT return (U1) for 2025 — FinanzOnline

Deadline for filing the 2025 annual VAT return electronically. It is a filing deadline only: no payment is due on this day, and any balance becomes payable one month after the assessment notice.

U1VAT
Jun30

Income tax return (E1) for 2025 — FinanzOnline

Deadline for filing the 2025 income tax return electronically. Taxpayers represented by a tax adviser can usually file later under the adviser quota (until 31 March 2027 at the latest).

E1Personal Income Tax
Jun30

Corporate income tax return (K1) for 2025 — FinanzOnline

Deadline for filing the 2025 corporate income tax return electronically (calendar-year companies). Companies represented by a tax adviser can usually file later under the adviser quota (until 31 March 2027 at the latest).

K1Corporate Tax

July2026

Jul15

VAT advance return and payment (UVA, U30) — May 2026

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for May 2026 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file only on 15 February, May, August and November.

U30VAT
Jul15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — June 2026

Employers pay the wage tax withheld from June 2026 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Jul15

Social security report and contributions (mBGM) — June 2026

Employers submit the monthly contribution basis report (mBGM) for June 2026 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
Jul31

EC Sales List (Zusammenfassende Meldung, U13) — June 2026

Businesses that made intra-Community supplies of goods or cross-border B2B services in June 2026 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List

August2026

Aug17

VAT advance return and payment (UVA, U30) — June 2026 / Q2 2026

⚠️ Holiday impact

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for June 2026 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file and pay for Q2 2026 on the same day.

U30VAT
Aug17

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — July 2026

⚠️ Holiday impact

Employers pay the wage tax withheld from July 2026 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Aug17

Social security report and contributions (mBGM) — July 2026

⚠️ Holiday impact

Employers submit the monthly contribution basis report (mBGM) for July 2026 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
Aug17

Corporate income tax prepayment (KöSt-Vorauszahlung) — Q3 2026

⚠️ Holiday impact

Companies pay a quarter of the corporate income tax prepayment set in their latest prepayment notice (at least the quarterly minimum corporate tax) for 2026.

Prepayments
Aug17

Income tax prepayment (ESt-Vorauszahlung) — Q3 2026

⚠️ Holiday impact

Self-employed people and others with an income tax prepayment notice pay a quarter of the prepayment set for 2026.

Prepayments
Aug31

EC Sales List (Zusammenfassende Meldung, U13) — July 2026

Businesses that made intra-Community supplies of goods or cross-border B2B services in July 2026 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List

September2026

Sep15

VAT advance return and payment (UVA, U30) — July 2026

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for July 2026 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file only on 15 February, May, August and November.

U30VAT
Sep15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — August 2026

Employers pay the wage tax withheld from August 2026 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Sep15

Social security report and contributions (mBGM) — August 2026

Employers submit the monthly contribution basis report (mBGM) for August 2026 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
Sep30

EC Sales List (Zusammenfassende Meldung, U13) — August 2026

Businesses that made intra-Community supplies of goods or cross-border B2B services in August 2026 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List

October2026

Current
Oct15

VAT advance return and payment (UVA, U30) — August 2026

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for August 2026 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file only on 15 February, May, August and November.

U30VAT
Oct15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — September 2026

Employers pay the wage tax withheld from September 2026 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Oct15

Social security report and contributions (mBGM) — September 2026

Employers submit the monthly contribution basis report (mBGM) for September 2026 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security

November2026

Nov2

EC Sales List (Zusammenfassende Meldung, U13) — September 2026

⚠️ Holiday impact

Businesses that made intra-Community supplies of goods or cross-border B2B services in September 2026 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List
Nov16

VAT advance return and payment (UVA, U30) — September 2026 / Q3 2026

⚠️ Holiday impact

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for September 2026 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file and pay for Q3 2026 on the same day.

U30VAT
Nov16

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — October 2026

⚠️ Holiday impact

Employers pay the wage tax withheld from October 2026 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Nov16

Social security report and contributions (mBGM) — October 2026

⚠️ Holiday impact

Employers submit the monthly contribution basis report (mBGM) for October 2026 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
Nov16

Corporate income tax prepayment (KöSt-Vorauszahlung) — Q4 2026

⚠️ Holiday impact

Companies pay a quarter of the corporate income tax prepayment set in their latest prepayment notice (at least the quarterly minimum corporate tax) for 2026.

Prepayments
Nov16

Income tax prepayment (ESt-Vorauszahlung) — Q4 2026

⚠️ Holiday impact

Self-employed people and others with an income tax prepayment notice pay a quarter of the prepayment set for 2026.

Prepayments
Nov30

EC Sales List (Zusammenfassende Meldung, U13) — October 2026

Businesses that made intra-Community supplies of goods or cross-border B2B services in October 2026 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List

December2026

Dec15

VAT advance return and payment (UVA, U30) — October 2026

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for October 2026 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file only on 15 February, May, August and November.

U30VAT
Dec15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — November 2026

Employers pay the wage tax withheld from November 2026 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Dec15

Social security report and contributions (mBGM) — November 2026

Employers submit the monthly contribution basis report (mBGM) for November 2026 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
Dec31

EC Sales List (Zusammenfassende Meldung, U13) — November 2026

Businesses that made intra-Community supplies of goods or cross-border B2B services in November 2026 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List

January2027

Jan15

VAT advance return and payment (UVA, U30) — November 2026

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for November 2026 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file only on 15 February, May, August and November.

U30VAT
Jan15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — December 2026

Employers pay the wage tax withheld from December 2026 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Jan15

Social security report and contributions (mBGM) — December 2026

Employers submit the monthly contribution basis report (mBGM) for December 2026 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security

February2027

Feb1

EC Sales List (Zusammenfassende Meldung, U13) — December 2026

⚠️ Holiday impact

Businesses that made intra-Community supplies of goods or cross-border B2B services in December 2026 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List
Feb15

VAT advance return and payment (UVA, U30) — December 2026 / Q4 2026

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for December 2026 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file and pay for Q4 2026 on the same day.

U30VAT
Feb15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — January 2027

Employers pay the wage tax withheld from January 2027 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Feb15

Social security report and contributions (mBGM) — January 2027

Employers submit the monthly contribution basis report (mBGM) for January 2027 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
Feb15

Corporate income tax prepayment (KöSt-Vorauszahlung) — Q1 2027

Companies pay a quarter of the corporate income tax prepayment set in their latest prepayment notice (at least the quarterly minimum corporate tax) for 2027.

Prepayments
Feb15

Income tax prepayment (ESt-Vorauszahlung) — Q1 2027

Self-employed people and others with an income tax prepayment notice pay a quarter of the prepayment set for 2027.

Prepayments

March2027

Mar1

EC Sales List (Zusammenfassende Meldung, U13) — January 2027

⚠️ Holiday impact

Businesses that made intra-Community supplies of goods or cross-border B2B services in January 2027 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List
Mar1

Annual payslips (Lohnzettel L16) for 2026 — electronic transmission

⚠️ Holiday impact

Employers transmit the annual payslip (L16) for each employee for 2026 to the tax office electronically by the end of February (§ 84 EStG); the paper deadline was the end of January.

L16Payroll & Social Security
Mar15

VAT advance return and payment (UVA, U30) — January 2027

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for January 2027 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file only on 15 February, May, August and November.

U30VAT
Mar15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — February 2027

Employers pay the wage tax withheld from February 2027 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Mar15

Social security report and contributions (mBGM) — February 2027

Employers submit the monthly contribution basis report (mBGM) for February 2027 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
Mar31

EC Sales List (Zusammenfassende Meldung, U13) — February 2027

Businesses that made intra-Community supplies of goods or cross-border B2B services in February 2027 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List
Mar31

Annual municipal tax return (Kommunalsteuererklärung) for 2026

Employers file the annual municipal tax return for 2026 electronically via FinanzOnline, showing the payroll base per municipality (§ 11(4) KommStG).

Payroll & Social Security

April2027

Apr15

VAT advance return and payment (UVA, U30) — February 2027

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for February 2027 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file only on 15 February, May, August and November.

U30VAT
Apr15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — March 2027

Employers pay the wage tax withheld from March 2027 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Apr15

Social security report and contributions (mBGM) — March 2027

Employers submit the monthly contribution basis report (mBGM) for March 2027 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
Apr30

EC Sales List (Zusammenfassende Meldung, U13) — March 2027

Businesses that made intra-Community supplies of goods or cross-border B2B services in March 2027 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List
Apr30

Annual VAT return (U1) for 2026 — paper filing

Deadline for the 2026 annual VAT return where it is filed on paper (only if electronic filing is unreasonable); electronic filers have until 30 June. No payment falls due on this date — any balance is payable one month after the assessment notice. Dates follow § 134 BAO; the BMF has not yet published its 2027 calendar.

U1VAT
Apr30

Income tax return (E1) for 2026 — paper filing

Paper deadline for the 2026 income tax return of self-employed people, landlords and others obliged to file; filing through FinanzOnline extends it to 30 June. Returns prepared by a tax adviser may be filed later under the adviser quota. Dates follow § 134 BAO; the BMF has not yet published its 2027 calendar.

E1Personal Income Tax
Apr30

Corporate income tax return (K1) for 2026 — paper filing

Paper deadline for the 2026 corporate income tax return; in practice companies file through FinanzOnline by 30 June, and companies represented by a tax adviser may file later under the adviser quota. Dates follow § 134 BAO; the BMF has not yet published its 2027 calendar.

K1Corporate Tax

May2027

May18

VAT advance return and payment (UVA, U30) — March 2027 / Q1 2027

⚠️ Holiday impact

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for March 2027 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file and pay for Q1 2027 on the same day.

U30VAT
May18

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — April 2027

⚠️ Holiday impact

Employers pay the wage tax withheld from April 2027 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
May18

Social security report and contributions (mBGM) — April 2027

⚠️ Holiday impact

Employers submit the monthly contribution basis report (mBGM) for April 2027 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
May18

Corporate income tax prepayment (KöSt-Vorauszahlung) — Q2 2027

⚠️ Holiday impact

Companies pay a quarter of the corporate income tax prepayment set in their latest prepayment notice (at least the quarterly minimum corporate tax) for 2027.

Prepayments
May18

Income tax prepayment (ESt-Vorauszahlung) — Q2 2027

⚠️ Holiday impact

Self-employed people and others with an income tax prepayment notice pay a quarter of the prepayment set for 2027.

Prepayments
May31

EC Sales List (Zusammenfassende Meldung, U13) — April 2027

Businesses that made intra-Community supplies of goods or cross-border B2B services in April 2027 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List

June2027

Jun15

VAT advance return and payment (UVA, U30) — April 2027

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for April 2027 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file only on 15 February, May, August and November.

U30VAT
Jun15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — May 2027

Employers pay the wage tax withheld from May 2027 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Jun15

Social security report and contributions (mBGM) — May 2027

Employers submit the monthly contribution basis report (mBGM) for May 2027 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
Jun30

EC Sales List (Zusammenfassende Meldung, U13) — May 2027

Businesses that made intra-Community supplies of goods or cross-border B2B services in May 2027 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List
Jun30

Annual VAT return (U1) for 2026 — FinanzOnline

Deadline for filing the 2026 annual VAT return electronically. It is a filing deadline only: no payment is due on this day, and any balance becomes payable one month after the assessment notice. Dates follow § 134 BAO; the BMF has not yet published its 2027 calendar.

U1VAT
Jun30

Income tax return (E1) for 2026 — FinanzOnline

Deadline for filing the 2026 income tax return electronically. Taxpayers represented by a tax adviser can usually file later under the adviser quota (until 31 March 2028 at the latest). Dates follow § 134 BAO; the BMF has not yet published its 2027 calendar.

E1Personal Income Tax
Jun30

Corporate income tax return (K1) for 2026 — FinanzOnline

Deadline for filing the 2026 corporate income tax return electronically (calendar-year companies). Companies represented by a tax adviser can usually file later under the adviser quota (until 31 March 2028 at the latest). Dates follow § 134 BAO; the BMF has not yet published its 2027 calendar.

K1Corporate Tax

July2027

Jul15

VAT advance return and payment (UVA, U30) — May 2027

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for May 2027 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file only on 15 February, May, August and November.

U30VAT
Jul15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — June 2027

Employers pay the wage tax withheld from June 2027 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Jul15

Social security report and contributions (mBGM) — June 2027

Employers submit the monthly contribution basis report (mBGM) for June 2027 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security

August2027

Aug2

EC Sales List (Zusammenfassende Meldung, U13) — June 2027

⚠️ Holiday impact

Businesses that made intra-Community supplies of goods or cross-border B2B services in June 2027 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List
Aug16

VAT advance return and payment (UVA, U30) — June 2027 / Q2 2027

⚠️ Holiday impact

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for June 2027 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file and pay for Q2 2027 on the same day.

U30VAT
Aug16

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — July 2027

⚠️ Holiday impact

Employers pay the wage tax withheld from July 2027 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Aug16

Social security report and contributions (mBGM) — July 2027

⚠️ Holiday impact

Employers submit the monthly contribution basis report (mBGM) for July 2027 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
Aug16

Corporate income tax prepayment (KöSt-Vorauszahlung) — Q3 2027

⚠️ Holiday impact

Companies pay a quarter of the corporate income tax prepayment set in their latest prepayment notice (at least the quarterly minimum corporate tax) for 2027.

Prepayments
Aug16

Income tax prepayment (ESt-Vorauszahlung) — Q3 2027

⚠️ Holiday impact

Self-employed people and others with an income tax prepayment notice pay a quarter of the prepayment set for 2027.

Prepayments
Aug31

EC Sales List (Zusammenfassende Meldung, U13) — July 2027

Businesses that made intra-Community supplies of goods or cross-border B2B services in July 2027 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List

September2027

Sep15

VAT advance return and payment (UVA, U30) — July 2027

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for July 2027 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file only on 15 February, May, August and November.

U30VAT
Sep15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — August 2027

Employers pay the wage tax withheld from August 2027 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Sep15

Social security report and contributions (mBGM) — August 2027

Employers submit the monthly contribution basis report (mBGM) for August 2027 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
Sep30

EC Sales List (Zusammenfassende Meldung, U13) — August 2027

Businesses that made intra-Community supplies of goods or cross-border B2B services in August 2027 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List

October2027

Oct15

VAT advance return and payment (UVA, U30) — August 2027

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for August 2027 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file only on 15 February, May, August and November.

U30VAT
Oct15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — September 2027

Employers pay the wage tax withheld from September 2027 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Oct15

Social security report and contributions (mBGM) — September 2027

Employers submit the monthly contribution basis report (mBGM) for September 2027 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security

November2027

Nov2

EC Sales List (Zusammenfassende Meldung, U13) — September 2027

⚠️ Holiday impact

Businesses that made intra-Community supplies of goods or cross-border B2B services in September 2027 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List
Nov15

VAT advance return and payment (UVA, U30) — September 2027 / Q3 2027

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for September 2027 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file and pay for Q3 2027 on the same day.

U30VAT
Nov15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — October 2027

Employers pay the wage tax withheld from October 2027 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Nov15

Social security report and contributions (mBGM) — October 2027

Employers submit the monthly contribution basis report (mBGM) for October 2027 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
Nov15

Corporate income tax prepayment (KöSt-Vorauszahlung) — Q4 2027

Companies pay a quarter of the corporate income tax prepayment set in their latest prepayment notice (at least the quarterly minimum corporate tax) for 2027.

Prepayments
Nov15

Income tax prepayment (ESt-Vorauszahlung) — Q4 2027

Self-employed people and others with an income tax prepayment notice pay a quarter of the prepayment set for 2027.

Prepayments
Nov30

EC Sales List (Zusammenfassende Meldung, U13) — October 2027

Businesses that made intra-Community supplies of goods or cross-border B2B services in October 2027 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List

December2027

Dec15

VAT advance return and payment (UVA, U30) — October 2027

Monthly filers (prior-year turnover above €100,000) file the VAT advance return for October 2027 through FinanzOnline and pay the VAT due by this date. Quarterly filers (turnover up to €100,000) file only on 15 February, May, August and November.

U30VAT
Dec15

Payroll taxes (Lohnsteuer, DB, DZ, Kommunalsteuer) — November 2027

Employers pay the wage tax withheld from November 2027 salaries, the employer contribution to the family allowance fund (DB) and its surcharge (DZ) to the tax office, and the 3% municipal tax (Kommunalsteuer) to the municipality.

Payroll & Social Security
Dec15

Social security report and contributions (mBGM) — November 2027

Employers submit the monthly contribution basis report (mBGM) for November 2027 to the Austrian Health Insurance Fund (ÖGK) and pay the employee and employer social security contributions.

Payroll & Social Security
Dec31

EC Sales List (Zusammenfassende Meldung, U13) — November 2027

Businesses that made intra-Community supplies of goods or cross-border B2B services in November 2027 file the recapitulative statement via FinanzOnline by the end of the following month. Quarterly VAT filers report per calendar quarter, by the end of the month after the quarter.

U13EC Sales List

Key Tax Categories

Browse the main tax categories for Austria. Each category includes key forms and filing requirements.

VATVAT Return
CITCorporate Income Tax
PITPersonal Income Tax
SSSocial Security
WHTWithholding Tax
CTCapital Taxes

Frequently Asked Questions

When is the Austrian VAT advance return (UVA) due?
On the 15th of the second month after the period: the January return is due on 15 March. Businesses with prior-year turnover above €100,000 file monthly; smaller businesses file quarterly, on 15 February, May, August and November. Payment is due on the same day.
When do annual tax returns have to be filed in Austria?
The annual VAT (U1), income tax (E1) and corporate tax (K1) returns are due by 30 April on paper or 30 June through FinanzOnline. Taxpayers represented by a tax adviser can usually file later under the adviser quota.
What happens if a deadline falls on a weekend or holiday?
Under § 108(3) BAO a deadline that ends on a Saturday, Sunday, public holiday, Good Friday or 24 December moves to the next day that is none of these.
Which payroll payments are due on the 15th?
Wage tax (Lohnsteuer), the employer contribution to the family allowance fund (DB) and its surcharge (DZ) go to the tax office, municipal tax (Kommunalsteuer) to the municipality, and social security contributions with the monthly mBGM report to the ÖGK — all by the 15th of the following month.
How often is VAT filed in Austria?
This calendar shows a monthly VAT filing — 12 of them across the 2026–2027 calendar. The law sets the 15th of the month; when that is a weekend or public holiday the calendar shows the next working day. Filing frequency depends on the turnover band and the scheme a business is registered under, so a smaller business may report less often than the monthly cycle listed here. Confirm your own frequency with Bundesministerium für Finanzen (BMF).
When is the corporate income tax return due in Austria?
Apr 30, 2026 — Corporate income tax return (K1) for 2025 — paper filing, Jun 30, 2026 — Corporate income tax return (K1) for 2025 — FinanzOnline, Apr 30, 2027 — Corporate income tax return (K1) for 2026 — paper filing and Jun 30, 2027 — Corporate income tax return (K1) for 2026 — FinanzOnline. Austria's tax year in this calendar runs January 1 to December 31, so a company on a non-calendar financial year will have different dates. Bundesministerium für Finanzen (BMF) publishes the authoritative schedule.
When is the personal income tax return due in Austria?
Apr 30, 2026 (Income tax return (E1) for 2025 — paper filing), Jun 30, 2026 (Income tax return (E1) for 2025 — FinanzOnline), Apr 30, 2027 (Income tax return (E1) for 2026 — paper filing) and Jun 30, 2027 (Income tax return (E1) for 2026 — FinanzOnline). Extensions and agent-filed deadlines can differ; the dates above are the ones shown on this calendar.
How often are payroll and social security contributions paid in Austria?
The calendar lists 12 payroll & social security deadlines on the 15th for the 2026–2027 period — a monthly cycle. Employer obligations depend on headcount and payroll size.
What does this Austria tax calendar cover?
128 filing and payment deadlines for 2026–2027, grouped by month: payroll & social security, vat, ec sales list, prepayments, corporate tax and personal income tax. Each entry names the form where one applies and flags public holidays that fall near a deadline. The authority behind these dates is Bundesministerium für Finanzen (BMF).
Is this calendar official Bundesministerium für Finanzen (BMF) guidance?
No. It is a plain-English summary built to help you plan, and it is not tax advice. Dates can change, and your own obligations depend on your registration, turnover and scheme. Always confirm against Bundesministerium für Finanzen (BMF) before you rely on a date, and speak to a qualified adviser about your own situation.
Do EU-wide VAT rules change these Austria dates?
The EU VAT Directive sets a common framework, but each member state keeps its own filing calendar, thresholds and rates — which is why Austria has its own page here rather than a shared EU one. If you sell across borders, the One-Stop Shop lets you declare VAT centrally instead of registering in each country.

What Austria files, and how often

128 deadlines in the 2026–2027 calendar, by tax type.

  • Payroll & Social SecurityMonthly · 26 dates
  • VATMonthly · 14 dates
  • EC Sales ListMonthly · 12 dates
  • PrepaymentsSeveral times a year · 8 dates · always the 15th
  • Corporate TaxSeveral times a year · 2 dates · always the 30th
  • Personal Income TaxSeveral times a year · 2 dates · always the 30th

Counted from the dates listed on this page. Your own filing frequency depends on turnover, registration and scheme — confirm it with Bundesministerium für Finanzen (BMF).

Terms used on this page

Plain-English definitions, in case a word on a deadline is doing more work than it looks like.

Need help with Austria tax forms?

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This tax calendar is provided as a reference guide. Deadlines may change due to legislative changes or Bundesministerium für Finanzen (BMF) announcements. Always verify with the {authority} website or a qualified tax professional. Bundesministerium für Finanzen (BMF) website.

Before you file or pay

How to verify a Austria tax deadline

1. Match the obligation. Check the tax type, period, registration and filing method. A VAT, payroll or income-tax date may not apply to every taxpayer.
2. Check the live notice. Public holidays, agent arrangements, extensions and account-specific instructions can change the operational due date.
3. Keep proof. Save the submission receipt and payment confirmation. Filing and paying can be separate actions with separate cut-off times.

Why this matters: missed dates can lead to late filing charges, interest, loss of a relief or an avoidable compliance review. This page is a planning aid, not a legal determination. It was last content-reviewed on 2026-10-09; verify the live rule with Bundesministerium für Finanzen (BMF) before acting.

Check the official Bundesministerium für Finanzen (BMF) guidance

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