Turnover Tax Statistics 2017

Turnover tax statistics as secondary statistics are based on the fiscal administration’s assessment data. Turnover tax liability applies to deliveries and other services rendered in return for payment by entrepreneurs within the national territory; it also applies to own consumption and the import of objects. Imports from non-EU countries are subject to import turnover tax; until September 2003 this tax was levied exclusively by the customs authorities; since October 2003 it can also be paid in directly to the tax account. The acquisition tax (for imports from the EU) is always stipulated through assessment.

In principle the basis of assessment for turnover tax is remuneration; however certain categories of turnover are not subject to turnover tax, with a distinction to be made between genuinely exempt and non-genuinely exempt turnover. The main tax rates are 20% and 10%, since 2016 another tax rate with 13% was implemented. All the others are of marginal significance only.

2017 results

In the year under review 690 221 taxpayers generated a taxable turnover of €735.1 billion, of which €238.3 billion was tax-exempt. Taxable turnover was distributed between the three main tax levels of 20%, 10%, and 13% in a ratio of 76:20:3. Revenue for turnover tax totalled €28.6 billion in the year under review, including €21.1 billion in acquisition tax for imports from the EU and €4.4 billion in import turnover tax for imports from non-EU countries.

Turnover levels

Most of the taxpayers were in the lower turnover levels. While two thirds (63.5%) of all assessed entities had a taxable turnover of up to €100 000, their share of turnover amounted to only 1.8%. By contrast 0.2% of all taxpayers (with a taxable turnover of more than €70 million) generated more than half (51.8%) of total turnover. The average taxable turnover was €1.07 million.

Economic branches

The economic branches with the highest turnover were wholesale and retail trade, and manufacturing with a share of 54% of total turnover. Wholesale and retail trade also had the largest number of “genuine” enterprises with a little more than 100 000 cases. The large number of 158 559 cases (at 23% the highest proportion of all taxpayers) in the “real estate activities” branch is due to the fact that this branch also comprises all the family households from properties with freehold dwellings which, although subject to turnover tax, are not enterprises in the traditional sense of the word.

Legal forms

76% of all persons and entities assessed for turnover tax were subject to income tax, the remainder being subject to corporation tax; of the latter, 78% were limited liability companies (Gesellschaften mit beschränkter Haftung, GmbH). In Austria one enterprise in six had this legal form. 52% of total turnover was generated by these limited liability companies. Joint stock companies (Aktiengesellschaften) contributed 12% to the turnover volume even though only 0.1% of all enterprises had this legal form. 57% of all enterprises were sole proprietorships, yet their share of total turnover was only 7%.

Regional structure

Consideration of turnover tax according to regional aspects is problematic insofar as the tax assessment is made at the company’s place of domicile as a matter of principle. This distorts the picture in the case of banks and store chains in particular, as turnover is not recorded solely at the location at which it is generated. For this reason, any description according to regional aspects fails to provide an accurate picture of the Austrian economy. According to turnover tax statistics, 33% of all turnover was generated in Vienna (by just 23% of all taxpayers), with a further 30% produced in Upper Austria and Lower Austria.

Note: The brochure 2017 Turnover Tax Statistics (in German only), complete with all tables, can be downloaded as a PDF file free of charge after its completion. Simply click the Publications sheet (see below).

Turnover tax statistics - main results from 2011 to 2017
Turnover tax statistics 2017 - main results

Turnover Tax StatisticsPrice in € *)Free Download

 
 

Statistik der Umsatzsteuer 2017
The turnover of the Austrian economy by economic sector provides an overview of economic activity in the reporting year. Data such as the number of companies assessed, taxable and non-taxable ...

Release date: 03/2020 ISBN:978-3-903264-43-4

 
 

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Statistik der Umsatzsteuer 2016
The turnover of the Austrian economy by economic sector provides an overview of economic activity in the reporting year. Data such as the number of companies assessed, taxable and non-taxable ...

Release date: 03/2019 ISBN:978-3-903264-09-0

 
 

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Statistik der Umsatzsteuer 2015
The turnover of the Austrian economy by economic sector provides an overview of economic activity in the reporting year. Data such as the number of companies assessed, taxable and non-taxable ...

Release date: 02/2018 ISBN:978-3-903106-75-8

 
 

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(PDF, 6 MB)

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