Bermuda vs Austria
Corporate Tax Comparison
Time of Update: Bermuda: 3/24/2026 / Austria: 3/24/2026
Compare Bermuda and Austria corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bermuda vs Austria Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bermuda
Austria
General CIT Rate:
15% (if subject to Bermuda CIT) or 0%.
General CIT Rate:
23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)
CIT Return Due Date:
If subject to Bermuda CIT, tax returns are proposed to be due by the 15th day of the 10th month following the fiscal year-end.
CIT Return Due Date:
Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.
CIT Payment Due Date:
Upon filing the CIT return (if applicable), a 'true-up' payment considering previous estimated payments must be made no later than the due date of the return, regardless of when the return is filed.
CIT Payment Due Date:
The final settlement should take place after the annual assessment (payment should be due one month after the assessment).
CIT Estimated Payment Due Date:
Taxes are paid in instalments.
The first instalment is proposed to be due by the 15th day of the 8th month after the beginning of the fiscal year, amounting to 50% of the expected tax liability for the year.
The second instalment is due by the 15th day of the 12th month after the beginning of the fiscal year, bringing the total instalments to 90% of the expected tax liability for the year.
The first instalment is proposed to be due by the 15th day of the 8th month after the beginning of the fiscal year, amounting to 50% of the expected tax liability for the year.
The second instalment is due by the 15th day of the 12th month after the beginning of the fiscal year, bringing the total instalments to 90% of the expected tax liability for the year.
CIT Estimated Payment Due Date:
Installment payments by quarter.
Withholding Tax (WHT)
Bermuda
Austria
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
0 or 23/ 0 or 23/ 0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
23/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bermuda
Austria
General Capital Gain Tax Rate:
There is no VAT or sales tax in Bermuda.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
Effective Tax Rate (ETR)
Bermuda
Austria
Composite Effective Average Tax Rate:
0
Composite Effective Average Tax Rate:
22.91%
Composite Effective Marginal Tax Rate:
0
Composite Effective Marginal Tax Rate:
21.96%
