Navigation path

Generic Tax Name Legal and administrative duties
Tax name in the national language Stempel- und Rechtsgeb├╝hren
Tax name in English Stamp duties and contract fees
Member State AT-Austria
Tax in force since 1957/01/01
If abolished, date on which the tax ceases to apply
Business version date 2012/01/01
Version date 2012/02/22
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

Duties Law, BGBl. (federal legal gazette) No 267/1957, as last amended by BGBl. No 76/2011.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Most of the duties are exclusive federal state duties.

Geographical Scope


  • Stamp duties: Generally, the person in whose interest the document or the action is drawn up.
  • Contract fees: In the case of unilateral legal transactions, both contracting parties; in the case of multilateral legal transactions, all contracting parties concerned.
Tax object and basis of assessment

Tax object

  • Specifically listed documents and legal acts designated in the Duties Law, e.g. passports, certificates, petitions.
  • Specifically listed legal transactions, generally only in written form, e.g. tenancy agreements, surety declarations, marriage contracts, assignment agreements.


Basis of assessment

  • Stamp duties are fixed amounts depending on the generated document or the legal act.
  • Contract fees (legal transaction fees) are determined as a percentage of a specific value associated with the legal transaction.
Deductions, Allowances, Credits, Exemptions


A wide range of exemptions provided for outside the framework of the Duties Law.

Rate(s) Structure

A wide range of rates is specified in the law.

Tax due date

Stamp duties: Usually tax due accrue by issuing the document or by executing the legal act.

Contract fees (legal transaction duties): Usually tax due accrue by drawing up the document in respect of the legal transaction.

Tax collector

The tax collector is the involved authority (payment of prescribed amounts) or in general the federal tax administration (tax office for duties, transfer taxes and games of chance).

Special features

Surcharges are scheduled, when duties are not paid in the manner specified by law.

Economic function


Environmental taxes

Tax revenue
ESA95 code parts of d214f, d214d, d29h, d59f, p131

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2011 462.00 EUR 0.15
2010 818.60 EUR 0.28
2009 796.58 EUR 0.28
2008 810.90 EUR 0.28
2007 806.30 EUR 0.29
2006 805.90 EUR 0.30
2005 798.30 EUR 0.32
2004 790.20 EUR 0.33
2003 781.00 EUR 0.34
2002 765.80 EUR 0.34
2001 797.90 EUR 0.36
2000 791.10 EUR 0.37