Fachprüfung Steuerberater Practice Questions - Austria Fachprüfung Für Steuerberater (Statutory Tax Advisor Examination) Exam

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What is the corporate income tax rate (Körperschaftsteuersatz) in Austria starting from the 2024 tax assessment year under § 22 Abs. 1 KStG?

23.0% (lowered from 24% in 2023 and 25% in prior years) 25.0% flat rate 15.0% SME preferential rate Progressive corporate rate between 20% and 35%

Correct Answer:

23.0% (lowered from 24% in 2023 and 25% in prior years)

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