Tax calendar: Austria, 2027

Every tax, filing and contribution deadline for 2027 — Austria. Where a date falls on a weekend or a public holiday, we show what it moves to.

Year20262027
VAT rhythmMonthlyQuarterly

Next deadline: January 15 — Employer’s payroll tax remittance

January

  • 15 FriEmployer’s payroll tax remittanceLohnsteuer, Dienstgeberbeitrag (DB), Zuschlag zum Dienstgeberbeitrag (DZ) und KommunalsteuerFor the previous calendar month. One date for four payments: Lohnsteuer, DB and DZ go to the tax office, Kommunalsteuer to the municipality where the establishment sits.Payroll taxesEmployers

February

  • 15 MonQuarterly VAT return and paymentUmsatzsteuervoranmeldung (U 30) und Umsatzsteuer-VorauszahlungThe months listed are the months of FILING, not the quarters they cover. 15 February files the fourth quarter of the previous year, 15 May the first quarter, 15 August the second, 15 November the third. The quarter is the period where turnover in the previous year did not exceed EUR 100,000. A small business under EUR 55,000 normally files none at all.VATVAT payers
  • 15 MonIncome tax advance paymentEinkommensteuer-VorauszahlungFour equal instalments of the advance for the current year. The amount is set by the tax office in the advance assessment notice, not worked out by the taxpayer.Income taxSelf-employed
  • 15 MonEmployer’s payroll tax remittanceLohnsteuer, Dienstgeberbeitrag (DB), Zuschlag zum Dienstgeberbeitrag (DZ) und KommunalsteuerFor the previous calendar month. One date for four payments: Lohnsteuer, DB and DZ go to the tax office, Kommunalsteuer to the municipality where the establishment sits.Payroll taxesEmployers
  • 28 SunQuarterly SVS contribution for the self-employedBeitrag zur Sozialversicherung der Selbständigen (SVS)The last day of the second month of the quarter. This date does not move, even when it falls on a weekend or a public holiday: social insurance follows a different rule from tax. The contribution can still be paid within 15 days of it without default interest.ContributionsSelf-employed

March

  • 1 MonAnnual employee pay statement (L 16)Lohnzettel (L 16)Moved from February 28: that day was a weekend or a public holiday.For the previous calendar year, electronically. On paper by the end of January, and only where electronic transmission is not feasible.Payroll taxesEmployers
  • 15 MonEmployer’s payroll tax remittanceLohnsteuer, Dienstgeberbeitrag (DB), Zuschlag zum Dienstgeberbeitrag (DZ) und KommunalsteuerFor the previous calendar month. One date for four payments: Lohnsteuer, DB and DZ go to the tax office, Kommunalsteuer to the municipality where the establishment sits.Payroll taxesEmployers
  • 31 WedAnnual income tax return filed by a tax adviserEinkommensteuererklärung im Rahmen der Quotenregelung (§ 134a BAO)Where a tax adviser files under the quota scheme, the deadline is 31 March of the second year after the tax year. So the return filed on this date is the one for the year before last, not for last year.Annual returnSelf-employed
  • 31 WedAnnual municipal payroll tax returnKommunalsteuererklärungFor the previous calendar year. Filed with the municipality, not with the tax office.Local taxEmployers

April

  • 15 ThuEmployer’s payroll tax remittanceLohnsteuer, Dienstgeberbeitrag (DB), Zuschlag zum Dienstgeberbeitrag (DZ) und KommunalsteuerFor the previous calendar month. One date for four payments: Lohnsteuer, DB and DZ go to the tax office, Kommunalsteuer to the municipality where the establishment sits.Payroll taxesEmployers
  • 30 FriAnnual income tax return, on paperEinkommensteuererklärung (E 1) bzw. Arbeitnehmerveranlagung (L 1), PapierformFor the previous calendar year. Paper is allowed only where electronic filing is not feasible, so for most people the real deadline is 30 June.Annual returnSelf-employed

May

  • 18 TueQuarterly VAT return and paymentUmsatzsteuervoranmeldung (U 30) und Umsatzsteuer-VorauszahlungMoved from May 15: that day was a weekend or a public holiday.The months listed are the months of FILING, not the quarters they cover. 15 February files the fourth quarter of the previous year, 15 May the first quarter, 15 August the second, 15 November the third. The quarter is the period where turnover in the previous year did not exceed EUR 100,000. A small business under EUR 55,000 normally files none at all.VATVAT payers
  • 18 TueIncome tax advance paymentEinkommensteuer-VorauszahlungMoved from May 15: that day was a weekend or a public holiday.Four equal instalments of the advance for the current year. The amount is set by the tax office in the advance assessment notice, not worked out by the taxpayer.Income taxSelf-employed
  • 18 TueEmployer’s payroll tax remittanceLohnsteuer, Dienstgeberbeitrag (DB), Zuschlag zum Dienstgeberbeitrag (DZ) und KommunalsteuerMoved from May 15: that day was a weekend or a public holiday.For the previous calendar month. One date for four payments: Lohnsteuer, DB and DZ go to the tax office, Kommunalsteuer to the municipality where the establishment sits.Payroll taxesEmployers
  • 31 MonQuarterly SVS contribution for the self-employedBeitrag zur Sozialversicherung der Selbständigen (SVS)The last day of the second month of the quarter. This date does not move, even when it falls on a weekend or a public holiday: social insurance follows a different rule from tax. The contribution can still be paid within 15 days of it without default interest.ContributionsSelf-employed

June

  • 15 TueEmployer’s payroll tax remittanceLohnsteuer, Dienstgeberbeitrag (DB), Zuschlag zum Dienstgeberbeitrag (DZ) und KommunalsteuerFor the previous calendar month. One date for four payments: Lohnsteuer, DB and DZ go to the tax office, Kommunalsteuer to the municipality where the establishment sits.Payroll taxesEmployers
  • 30 WedAnnual VAT returnUmsatzsteuererklärung (U 1)For the previous calendar year. 30 June is the deadline for filing through FinanzOnline. On paper the return is due by 30 April, and paper is allowed only where electronic filing is not feasible.VATVAT payers
  • 30 WedAnnual income tax return via FinanzOnlineEinkommensteuererklärung (E 1) bzw. Arbeitnehmerveranlagung (L 1) über FinanzOnlineFor the previous calendar year, and for most people this is the deadline that counts. An employee who is obliged to file has the same date. The voluntary Arbeitnehmerveranlagung is a different matter: it can be claimed within five years of the end of the year, so it has no fixed date in this calendar.Annual returnSelf-employed

July

  • 15 ThuEmployer’s payroll tax remittanceLohnsteuer, Dienstgeberbeitrag (DB), Zuschlag zum Dienstgeberbeitrag (DZ) und KommunalsteuerFor the previous calendar month. One date for four payments: Lohnsteuer, DB and DZ go to the tax office, Kommunalsteuer to the municipality where the establishment sits.Payroll taxesEmployers

August

  • 16 MonQuarterly VAT return and paymentUmsatzsteuervoranmeldung (U 30) und Umsatzsteuer-VorauszahlungMoved from August 15: that day was a weekend or a public holiday.The months listed are the months of FILING, not the quarters they cover. 15 February files the fourth quarter of the previous year, 15 May the first quarter, 15 August the second, 15 November the third. The quarter is the period where turnover in the previous year did not exceed EUR 100,000. A small business under EUR 55,000 normally files none at all.VATVAT payers
  • 16 MonIncome tax advance paymentEinkommensteuer-VorauszahlungMoved from August 15: that day was a weekend or a public holiday.Four equal instalments of the advance for the current year. The amount is set by the tax office in the advance assessment notice, not worked out by the taxpayer.Income taxSelf-employed
  • 16 MonEmployer’s payroll tax remittanceLohnsteuer, Dienstgeberbeitrag (DB), Zuschlag zum Dienstgeberbeitrag (DZ) und KommunalsteuerMoved from August 15: that day was a weekend or a public holiday.For the previous calendar month. One date for four payments: Lohnsteuer, DB and DZ go to the tax office, Kommunalsteuer to the municipality where the establishment sits.Payroll taxesEmployers
  • 31 TueQuarterly SVS contribution for the self-employedBeitrag zur Sozialversicherung der Selbständigen (SVS)The last day of the second month of the quarter. This date does not move, even when it falls on a weekend or a public holiday: social insurance follows a different rule from tax. The contribution can still be paid within 15 days of it without default interest.ContributionsSelf-employed

September

  • 15 WedEmployer’s payroll tax remittanceLohnsteuer, Dienstgeberbeitrag (DB), Zuschlag zum Dienstgeberbeitrag (DZ) und KommunalsteuerFor the previous calendar month. One date for four payments: Lohnsteuer, DB and DZ go to the tax office, Kommunalsteuer to the municipality where the establishment sits.Payroll taxesEmployers

October

  • 15 FriEmployer’s payroll tax remittanceLohnsteuer, Dienstgeberbeitrag (DB), Zuschlag zum Dienstgeberbeitrag (DZ) und KommunalsteuerFor the previous calendar month. One date for four payments: Lohnsteuer, DB and DZ go to the tax office, Kommunalsteuer to the municipality where the establishment sits.Payroll taxesEmployers

November

  • 15 MonQuarterly VAT return and paymentUmsatzsteuervoranmeldung (U 30) und Umsatzsteuer-VorauszahlungThe months listed are the months of FILING, not the quarters they cover. 15 February files the fourth quarter of the previous year, 15 May the first quarter, 15 August the second, 15 November the third. The quarter is the period where turnover in the previous year did not exceed EUR 100,000. A small business under EUR 55,000 normally files none at all.VATVAT payers
  • 15 MonIncome tax advance paymentEinkommensteuer-VorauszahlungFour equal instalments of the advance for the current year. The amount is set by the tax office in the advance assessment notice, not worked out by the taxpayer.Income taxSelf-employed
  • 15 MonEmployer’s payroll tax remittanceLohnsteuer, Dienstgeberbeitrag (DB), Zuschlag zum Dienstgeberbeitrag (DZ) und KommunalsteuerFor the previous calendar month. One date for four payments: Lohnsteuer, DB and DZ go to the tax office, Kommunalsteuer to the municipality where the establishment sits.Payroll taxesEmployers
  • 30 TueQuarterly SVS contribution for the self-employedBeitrag zur Sozialversicherung der Selbständigen (SVS)The last day of the second month of the quarter. This date does not move, even when it falls on a weekend or a public holiday: social insurance follows a different rule from tax. The contribution can still be paid within 15 days of it without default interest.ContributionsSelf-employed

December

  • 15 WedEmployer’s payroll tax remittanceLohnsteuer, Dienstgeberbeitrag (DB), Zuschlag zum Dienstgeberbeitrag (DZ) und KommunalsteuerFor the previous calendar month. One date for four payments: Lohnsteuer, DB and DZ go to the tax office, Kommunalsteuer to the municipality where the establishment sits.Payroll taxesEmployers

An .ics file with every deadline for the selected year. It opens in Google Calendar, Apple Calendar and Outlook.

A tax deadline falling on a Saturday, a Sunday or a public holiday moves to the next working day. That rule does not cover every contribution, and where it does not apply we leave the original date.

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