The collection rates for the chamber contribution were reduced as of January 1, 2024.
For an assessment base of between EUR 3 million and EUR 32.5 million, the collection rate will be reduced by 5%, so that the new collection rate will be 0.2660% from January 1, 2024 (until 2023 it was 0.2755%).
If the threshold of EUR 32.5 million is exceeded, the collection rate is reduced by 12%. The assessment rate for this part of the tax base is therefore 0.2464% (until 2023 it was 0.2552%).
Different collection rates apply for banks and insurance companies, which were also reduced from January 1, 2024.
The rates are the same for all federal states.
The following rates will apply from 2024:
Chamber contribution 1 (KU1)
Up to the assessment base of EUR 3 million per year, the new collection rate is 0.28% (until 2023 it was 0.29%).For an assessment base of between EUR 3 million and EUR 32.5 million, the collection rate will be reduced by 5%, so that the new collection rate will be 0.2660% from January 1, 2024 (until 2023 it was 0.2755%).
If the threshold of EUR 32.5 million is exceeded, the collection rate is reduced by 12%. The assessment rate for this part of the tax base is therefore 0.2464% (until 2023 it was 0.2552%).
Different collection rates apply for banks and insurance companies, which were also reduced from January 1, 2024.
The rates are the same for all federal states.
Chamber contribution 2 (KU2 or DZ)
This contribution is made up of a federal chamber share valid for all federal states and the respective state chamber share.The following rates will apply from 2024:
| 2024 | 2023 | |
| Burgenland | 0,40% | 0,42% |
| Carinthia | 0,37% | 0,39% |
| Lower Austria | 0,35% | 0,38% |
| Upper Austria | 0,32% | 0,34% |
| Salzburg | 0,36% | 0,39% |
| Styria | 0,34% | 0,36% |
| Tyrol | 0,39% | 0,41% |
| Vorarlberg | 0,33% | 0,37% |
| Vienna | 0,36% | 0,38% |
Author:
Stefan Brandstätter stefan.brandstaetter@bdo.at +43 5 70 375 - 5007 |