Tax Deadlines in January 2026

On 15.1.2026 the following declarations/payments are due:

• Advance VAT declaration for November 2025.
• Standardized Consumption Tax for November 2025.
• Capital Gains Tax for capital gains on debt securities for November 2025.
• Tax on energy, coal and natural gas for November 2025.
• Advertising Tax for November 2025.
• Digital Tax for November 2025.
• Wage Tax for December 2025.
• Employer Contribution to the family allowance compensation fund for December 2025.
• Surcharge to the Employer-Contribution for December 2025.
• Municipal Tax for December 2025.
• Social insurance payments for employees for December 2025.
• „U-Bahn-Steuer“ for Vienna for December 2025.
• Withholding Tax according to Sec 99 ICTA for December 2025.
  

On 16.1.2026 the following declarations/payments are due:

• Intrastat-declaration for December 2025.
  

On 31.1.2026 the following declarations/payments are due:

• Recapitulative statement („Zusammenfassende Meldung“) for December 2025.
• Stability charge for the first quarter of 2026.