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Generic Tax Name Contribution to the chamber of commerce
Tax name in the national language Kammerumlage (KU)
Tax name in English Contribution to chamber of commerce
Member State AT-Austria
Tax in force since 1999/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Chamber of Commerce Law, BGBl. (federal gazette) No 103/1998, last amended by BGBl. I No 46/2014.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Beneficiaries are the Federal Chamber of Commerce and the Provincial Chamber of Commerce.

Geographical Scope



Enterprises which are members of Chamber of Commerce.

Tax object and basis of assessment

KU I: Input tax

KU II: Wages and salaries


Basis of assessment:

KU I: Input tax deduction according to VAT Law (special rules for banks and insurance companies).

KU II: Sum of wages and salaries (same basis of assessment as employer contribution to familiy burden equalization fund).

Deductions, Allowances, Credits, Exemptions

KU I: Chamber of commerce members with an annual turnover not exceeding € 150,000 are exempt.

KU II: An allowance of € 1,095 is deductible for wage sum below € 1,460.

Rate(s) Structure

KU I: 3‰

KU II: There is a basic rate of 0.15 % (Federal Chamber) and an additional rate set by the Provencial chambers which differs from 0.36 up to 0.44%.

Tax due date

KU I: Quarterly self-calculation procedure. Due date is one month and 15 days after the end of the quarter.

KU II: Monthly self-calculation procedure. Due date is one month and 15 days after the end of the quarter.

Tax collector

Federal tax administration.

Special features

The tax is set by the chamber of commerce, collected by the Federal tax administration and reimbursed to the chamber of commerce.

Economic function

Environmental taxes

Tax revenue
ESA95 code d29cc + parts of d51ad + d51bc

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 672.00 EUR 0.21
2011 649.30 EUR 0.21
2010 603.84 EUR 0.20
2009 579.42 EUR 0.20
2008 605.52 EUR 0.21
2007 567.63 EUR 0.20
2006 537.90 EUR 0.20
2005 527.80 EUR 0.21
2004 518.20 EUR 0.21
2003 502.10 EUR 0.22
2002 494.60 EUR 0.22
2001 525.50 EUR 0.24
2000 525.50 EUR 0.25