Reduction of assessment rates for the contribution to the Austrian Economic Chambers (KU) as of 1 January 2024
The Austrian Federal Economic Chamber (WKÖ) has reduced the assessment rates for the contribution to the Austrian Economic Chambers as of 1 January 2024.
New assessment rates KU1 pursuant to section 122 para. 1 Austrian Economic Chambers Act (WKG)
| Thresholds | Assessment rates |
|---|---|
| Parts of the assessment base below € 3 million | 0.28 % |
| Parts of the assessment base between € 3 million and € 32.5 million | 0.2660 % |
| Parts of the assessment base above € 32.5 million | 0.2464 % |
New assessment rates KU1 pursuant to section 122 para. 3 WKG (special regulation for credit institutions and insurance companies)
| Threshold | Assessment rates |
|---|---|
| Parts of the assessment base below € 24 million | 0.036 % |
| Parts of the assessment base between € 24 million and € 260 million | 0.0342 % |
| Parts of the assessment base above € 260 million | 0.03168 % |
New assessment rates KU2
The assessment rates of KU2 were reduced for Lower Austria (previously 0.24%), Salzburg (previously 0.25%), Vorarlberg (previously 0.23%) as well as for the WKÖ (previously 0.14%):
| Economic Chamber | KU2 assessment rates 2024 | Total (share WKÖ + regional chamber) |
|---|---|---|
| Vienna | 0.24 % | 0.36 % |
| Lower Austria | 0.23 % | 0.35 % |
| Upper Austria | 0.20 % | 0.32 % |
| Salzburg | 0.24 % | 0.36 % |
| Tyrol | 0.27 % | 0.39 % |
| Vorarlberg | 0.21 % | 0.33 % |
| Carinthia | 0.25 % | 0.37 % |
| Styria | 0.22 % | 0.34 % |
| Burgenland | 0.28 % | 0.40 % |
| WKÖ | 0.12 % | - |
