Tax Deadlines in February 2026

On 13.2.2026 the following declarations/payments are due:

• Intrastat-declaration for January 2026.

On 15.2.2026 the following declarations/payments are due:

• Advance VAT declaration for December 2025.
• Standardized Consumption Tax for December 2025.
• Capital Gains Tax for capital gains on debt securities for December 2025.
• Tax on energy, coal and natural gas for December 2025.
• Advertising Tax for December 2025.
• Digital Tax for December 2025.
• Wage Tax for January 2026.
• Employer Contribution to the family allowance compensation fund for January 2026.
• Surcharge to the Employer-Contribution for January 2026.
• Municipal Tax for January 2026.
• Social insurance payments for employees for January 2026.
• „U-Bahn-Steuer“ for Vienna for January 2026.
• Withholding Tax according to Sec 99 ICTA for January 2026.
• Payment of capital gains tax on income from cryptocurrencies for income from 2025.
• “Kammerumlage” (contribution to the chamber of commerce) for the fourth quarter 2025.
• Vehicle-Tax for the fourth quarter 2025.
• Prepayments on Income Tax and Corporate Income Tax for the first quarter 2026.
• Preparation and verification of the annual-receipt for the year 2025 (separately for each cash-register, if necessary).
  

On 28.2.2026 the following declarations/payments are due:

• Recapitulative statement („Zusammenfassende Meldung“) for December 2025.
• Obligation to submit the notifications according to Sec 109a, 109b of the Income Tax Act in case of electronic submission.
• Prepayment on mandatory social insurance (“SVA-Pflichtversicherung”) for the first quarter 2025.
• Electronic transmission of pay slips for persons employed in calendar year 2025.
• Electronic transmission of donor data for 2025 by donor-receiving organizations.