The corporation tax statistics is based upon already existing statistical data provided by the fiscal administration. Liable to corporation taxation is income earned by legal entities. The tax assessment is carried out in accordance with the provisions of the Corporation and Income Tax Act.
Starting from the year 2005 the corporation tax law was modified in two respects. On the one hand the tax rate was lowered from 34% to 25%, on the other hand there was introduced the possibility of joint taxation for company groups.
In the year 2016,
The taxable income increased in the year 2016, namely
by 4.2% or €
In 2016, like in previous years, the majority of corporation
tax revenue was allocated to the few highest-earning enterprises. Those 2.7% of all cases assessed which had a taxable income
of €1 million or more accounted for 74.9% of the total tax revenue.
On the other hand, 73.3% of all cases assessed in 2015 had no or less
Of those companies, which were not part of a company group, the limited liability companies (Gesellschaften mit beschränkter Haftung) had the biggest share with 86.9% of all cases assessed. They contributed 46.7% of the tax revenue. Although joint stock companies (Aktiengesellschaften) represented a mere 0.4% of all cases (592), they contributed 4.1% to the tax revenue.
Despite the low numeric share of company groups of merely 2.9% they generated 41.1% (€13 474 million) of the taxable income. In this figure the losses and repaid profits of foreign group members are already included. In the year 2016 the repaid profits were higher than the losses for the second time and amounted to €227 million. Company groups contributed an overall of 40.6% (€3 376 million) to the tax revenue.
The primary sector accounted for 1.1% of all cases assessed and its share of the tax revenue amounted to 0.4%. Those 18.7% of the companies, which belonged to the secondary sector, contributed 31.9% of the tax revenue. The largest shares were provided by the tertiary sector with 80.3% of all cases and 67.7% of the tax revenue.
Due to the regional allocation of entities subject to corporation taxation to their respective registered head offices, regional representation is subject to a distorted picture of the economic concentration, since enterprises with different sites (e.g. the branches of retail chains) are allocated to their main location only. The federal province of Vienna dominated quite clearly with a share of 30.3% in all cases and 36.5% of the total tax yield. It was followed by the federal provinces of Lower Austria (14.8% of all cases) and Upper Austria (13.8% of all cases). Burgenland provided only 2.6% of the cases and 1.4% of the tax yield.
Note: The brochure “2016 Corporation Tax Statistics” (in German only) with all the tables is downloadable free of charge after its completion as a PDF file. Simply click the “Publications” sheet (see below).
|Corporation tax statistics - main characteristics from 2006 to 2016|
|Corporation tax statistics - main results 2016|
© STATISTICS AUSTRIA, Last Changed 02.08.2021