Tax Deadlines in May 2025

On 15.05.2025 the following declarations/payments are due:

• Advance VAT declaration for March 2025 (or the first quarter of 2025).
• Standardized Consumption Tax for March 2025.
• Capital Gains Tax for capital gains on debt securities for March 2025.
• Tax on energy, coal and natural gas for March 2025.
• Advertising Tax for March 2025.
• Digital Tax for March 2025.
• Wage Tax for April 2025.
• Employer Contribution to the family allowance compensation fund for April 2025.
• Surcharge to the Employer-Contribution for April 2025.
• Municipal Tax for April 2025.
• Social insurance payments for employees for April 2025.
• „U-Bahn-Steuer“ for Vienna for April 2025.
• Withholding Tax according to Sec 99 ICTA for April 2025.
• “Kammerumlage” (contribution to the chamber of commerce) for the first quarter of 2025.
• Vehicle Tax for the first quarter of 2025.
• Prepayments on income Tax and Corporate Income Tax for the second quarter of 2025.
• Intrastat-declaration for April 2025.

On 31.05.2025* the following declarations/payments are due:

• Recapitulative statement („Zusammenfassende Meldung“) for April 2025.
• Prepayment on mandatory social insurance (“SVA-Pflichtversicherung) for the second quarter of 2025.

^{* In case a due date ends on a Saturday, Sunday, public holiday, Good Friday or on 24 December, the due date may be shifted to the next business day.}