When are the Corporate Income Tax (CIT) returns due in Austria and Cyprus?

For Austria: Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.. For Cyprus: Tax due on March 31 of the second year after the calendar year..

When are the Corporate Income Tax (CIT) estimated payments due in Austria and Cyprus?

For Austria: Installment payments by quarter.. For Cyprus: Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year..

What are the resident Withholding Tax (WHT) rates in Austria and Cyprus?

For Austria: 0 or 23/ 0 or 23/ 0. For Cyprus: 0/17/0.

What are the non-resident Withholding Tax (WHT) rates in Austria and Cyprus?

For Austria: 23/0/20. For Cyprus: 0/0/10.

What are the general VAT rates in Austria and Cyprus?

For Austria: 20. For Cyprus: 19.

What are the Composite Effective Average Tax Rates in Austria and Cyprus?

For Austria: 22.91%. For Cyprus: 11.4%.

What are the Composite Effective Marginal Tax Rates in Austria and Cyprus?

For Austria: 21.96%. For Cyprus: 5.92%.

Corporate Tax Comparison

Austria vs Cyprus

Q: What are the general Corporate Income Tax (CIT) rates in Austria and Cyprus?

For Austria: 23 (by 2022, this ratio will be 25%, by 2023, it will be 24%). For Cyprus: 12.5.

Q: When are the Corporate Income Tax (CIT) payments due in Austria and Cyprus?

For Austria: The final settlement should take place after the annual assessment (payment should be due one month after the assessment).. For Cyprus: The relevant tax is due on August 1 of the year following the calendar year..

Q: What are the Capital Gain Tax (CGT) rates in Austria and Cyprus?

For Austria: Capital gains are subject to the normal corporate income tax rate constraints.. For Cyprus: 20.

Compare Austria and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Austria: 3/24/2026 · Cyprus: 4/05/2026

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Compare Corporate Tax

Austria

Cyprus

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Austria: 3/24/2026 · Cyprus: 4/05/2026

Corporate Income Tax (CIT)

Austria

Cyprus

General CIT Rate:

23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)

General CIT Rate:

12.5

CIT Return Due Date:

Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.

CIT Return Due Date:

Tax due on March 31 of the second year after the calendar year.

CIT Payment Due Date:

The final settlement should take place after the annual assessment (payment should be due one month after the assessment).

CIT Payment Due Date:

The relevant tax is due on August 1 of the year following the calendar year.

CIT Estimated Payment Due Date:

Installment payments by quarter.

CIT Estimated Payment Due Date:

Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.

Withholding Tax (WHT)

Austria

Cyprus

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 23/ 0 or 23/ 0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/17/0

None-Resident Withholding Tax (Dividend/Interest/Royalty):

23/0/20

None-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/10

Value-Added Tax (VAT)

Austria

Cyprus

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Austria

Cyprus

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraints.

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Austria

Cyprus

Composite Effective Average Tax Rate:

22.91%

Composite Effective Average Tax Rate:

11.4%

Composite Effective Marginal Tax Rate:

21.96%

Composite Effective Marginal Tax Rate:

5.92%

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Austria vs Cyprus

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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