Tax deadlines

January 2026

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Tax and Submission Deadlines 2026 by Month
January
15.1.	US Tax for November 2025 Payroll deductions (L, DB, DZ, ÖGK, City Treasury/Municipality) for December 2025
From 1.1.	Monthly submission of the recapitulative statement, except when quarterly reporting is required
By 15.01.	Payment of the employer's levy 2025 for marginally employed persons
February
16.2.	VAT for December 2025 or the 4th quarter January payroll taxes Advance payment of property tax, 1st quarter Cost prepayment 1st quarter
28.2.	Mandatory insurance SVS
Until 1.2.	Reporting obligation for certain fee payments 2025 (E18) in paper form
By 15.2.	Post-calculation and remittance of payroll tax within the scope of the 13th payroll run (allocation to 2025)
By 15.2.	Production and verification of the annual receipt for the year 2025 (per cash register)
28.2.	Annual wage slip submission via ELDA
28.2.	Reporting of records concerning heavy work periods
28.2.	Reporting obligation for payments pursuant to §109a/§109b EStG from the previous year (electronically to the tax office)
March
16.3.	VAT for January February payroll taxes
31.3.	Municipal tax and employer contribution return 2025 at the municipal treasury/municipality
April
15.4.	VAT for February March payroll deductions
30.4.	Submission of tax returns 2025 (income, VAT, corporate tax) in paper form and determination of income according to §188 BAO
May
15.5.	VAT for March or Q1 April payroll deductions VAT prepayment 2nd quarter Advance Cost Payment 2nd Quarter
31.5.	Mandatory insurance SVS
June
15.6.	VAT for April May payroll deductions
30.6.	Filing Obligation for 2025 Tax Returns (Income Tax/VAT/Corporation Tax) via FinanzOnline
30.6.	Deadline for application for refund of foreign VAT 2025 from non-EU countries (not UK)
July
15.7.	VAT for May June payroll deductions
August
17.8.	VAT for June or Q2 July payroll deductions Corporate income tax advance payment 3rd quarter; Trade tax advance payment 3rd quarter
31.8.	Mandatory insurance SVS
September
15.9.	VAT for July Remuneration deductions for August
Until 30 September.	Requests for reduction of advance payments for 2026 (Income Tax / Corporation Tax)
Until 30 September.	Explanation of employee tax return 2025 (L 1) in paper form or via FinanzOnline in cases of receiving multiple remunerations subject to wage tax simultaneously at least partially; otherwise 30.6. (via FinanzOnline)
Until 30 September.	Obligation to submit the annual financial statements as of 31 December 2025 for (dormant) capital companies
Until 30 September.	Deadline for application for refund of foreign VAT (EU) for the tax year 2025
October
15.10.	VAT for August September Payroll Deductions
From 01.10.	Commencement of interest claim for back payment of Income Tax/Corporation Tax 2025
By 31.10.	Application for a certificate of tax exemption
November
16.11.	VAT for September or the 3rd quarter October payroll taxes Advance payment of property tax, 4th quarter Advance payment of costs, 4th quarter
30.11.	Mandatory insurance SVS
December
15.12.	VAT for October November payroll deductions
Until 31.12.	Written notification to ÖGK for change of payment method (monthly/annual) for MVK contributions for mini-jobbers
Until 31.12.	The deadline for the 2021 employee tax return or for the application for the refund of unfairly withheld wage tax is approaching.
31.12.	Notification requirement for Country-by-Country Reporting (CbCR) (form or FinanzOnline) for fiscal year of the ultimate parent company

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